Accounting Commons^™

Information And Accountants In The Role Of Strategic Planning, Michael D. Akers, Grover L. Porter

Accounting Faculty Research and Publications

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms.

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

New Accounting Rules For Special Assessments, James Trebby, Robert Yahr

Accounting Faculty Research and Publications

In 1979, the National Council on Governmental Accounting's Statement One eliminated several inconsistencies in governmental accounting. However, accounting for special assessments was never fully resolved. After several revisions, the Governmental Accounting Standards Board (GASB) issued Statement 6 in January 1987. Assessments typically are divided into those providing capital improvements and those providing services. The new accounting and financial reporting requirements include: 1. special assessments for operating services provided to the public, 2. accounting for debt service for which no government has an obligation in an agency fund, and 3. reporting a direct capital expenditure or a transfer to a capital …

Risk Management Practices And Accounting Requirements, Rita Hartung Cheng, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Coping With Change At Martin Industries, Russell F. Briner, Michael D. Akers, James W. Truitt, James D. Wilson

Accounting Faculty Research and Publications

No abstract provided.

An Actuarial Analysis Of The Production Function Of Major League Baseball, Michael D. Akers, Thomas E. Buttross

Accounting Faculty Research and Publications

The majority of major league baseball production function studies have utilized data (nonstandardized and standardized) from only one baseball season. This research study utilized data from the 1980-1984 baseball seasons. The results indicate that factors contributing to victories fluctuate. Consistent with prior research, this study found batting average, manager's career win-loss record and the strike-out-to-walk ratio to be the most significant factors contributing to victories. Inconsistent with prior research, this study found that fielding average can also be significant.

In Defense Of Management Accounting, Grover L. Porter, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Expert Systems For Management Accountants, Michael D. Akers, Grover L. Porter, Edward J. Blocher, William G. Mister

Accounting Faculty Research and Publications

No abstract provided.

Gaap For Stock Life Companies: The Issue Returns, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Conclusions And Recommendations Of The Commission On Auditors' Responsibilities: The Reactions Of Auditors And Accounting Professors, Don E. Giacomino, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Ssars No. 2: Reporting On Comparative Financial Statements, Robert Yahr, Don E. Giacomino

Accounting Faculty Research and Publications

No abstract provided.

Preparing Price-Level Adjusted Financial Statements, Robert Yahr

Accounting Faculty Research and Publications

No abstract provided.

Development Of The Court's Doctrine Of Valuation And Corrupt Practices In Valuation For Rate Basing, Louis Walter Bohn

Bachelors’ Theses

The purpose of this thesis is to show the development of the court's doctrine of valuation as to what constitutes a public utility; the basis of valuation upon which the court would from time to time declare a fair return on the investment. The second part of the thesis tries to show the corrupt practices that are going on in the different corporations in reference to the padding of the rate base. Here the primary source employed was the Mack Investigation Report in the New York Times during February, March, May, June, September, October, November and December, 1935 and February …

The Wisconsin Accounting Law: Being A Justification For Its Existence, Bernard Leibovitz

Bachelors’ Theses

A discussion of accounting legislation must necessarily include a definition of terms. Accounting is a difficult term to define. It includes so many things that any complete definition would include a multitude of items.

Cost Accounting For Marketing, Frederick J. Bohling

Bachelors’ Theses

The purpose of this thesis, "Marketing Coat Accounting," is to present the theory underlying the application of ·the principles developed in production costing to the field of sales costing. Distribution coating is a relatively new function of cost accounting, most of the discussion of it having occurred since 1925. Consequently there is little history to recite, except that many firms have introduced sales costing methods with satisfactory and highly successful results.

Because of the frequent lack of sympathy between the accounting and sales departments, a brief outline ·of our present-day marketing organization is presented in order that the accountant may …

The Effect Of Federal Income Tax Legislation On Accounting Theory And Practice, Paul Raidy

Bachelors’ Theses

"The income tax is a tax levied or imposed on income, gain, or profits. It is fundamentally different from other established forms of taxation, such as excise and property taxes, in that the underlying theory of the tax is based on the assumption that the taxpayer shall contribute to the cost of government tn proportion to the gain or profit he has realized either through a return or yield on wealth or because of productive effort."

A Specialized Accounting System, M. Jerome Sullivan

Bachelors’ Theses

While "'e can trace the beginning of accounting back to

the ancients, it was not until recent times that modern accounting as we know it was devised. Until the birth of the machinery age, transactions of buying and selling and exchange of money were adequately served by the simplest of systems. When big industries; employing numerous men began dispatching work, accounting became a complex problem. Not that alone but the rapid multiplications of such industries increased the problems. and it soon became apparent that accounting was the most difficult task that had as yet faced the accounting world. Costs of …

The Effect Of Recent Legislation Upon Acounting Practice, Basil A. Molseed

Bachelors’ Theses

Accountancy is one of the newest of modern professions but has been brought before the American public very forcibly during recent years. Professions of every nature as they become more important are subject to more or less restrictions and regulations by the government.

Cost Accounting In A Bakery, Roman J. Zech

Bachelors’ Theses

It is the purpose of this thesis to present a system which will adequately present this necessary cost data. In the first two chapters of the thesis is discussed the system of controlling day-to-day loss items; while the last three chapters undertake the presentation of a method of cost finding which is accurate and can be easily practiced in medium sized concerns.

Uniform Accounting And Terminology, Elmer Harris

Bachelors’ Theses

The trend today towards uniform standards for accounting as well as statistics and reports is unmistakable. Federal and state departments are steadily increasing their demands for elaborate information concerning operating costs, financial resources, etc. There is a widespread demand for uniformity in financial records in order to avoid the confiscatory taxation that has commonly resulted from defective accounting.

Bond Valuation, Millard Wessel

Bachelors’ Theses

In the investment field today, the thing most strikingly noticeable is the lack of knowledge of the principles back of investment. This is brought out more clearly day by day as the number of business failures multiply. The purpose of this paper is to show to the investor the methods used and advocated by expert financiers and accountants on the general sμbject of bond valuation. The subject of bond valuation includes: A. The Problem of Amortization. B. Calculation of the Purchase Price of a Bond. C. Determination of the Investment Rate. D. The Treatment of Bonds Redeemable in Installments.

Cost Accounts For The Contractor, Urban A. Pilon

Bachelors’ Theses

The author has selected the subject of Contractor's Cost Accounts because of the widely divergent opinions of those men who have written the few articles and books that are to be found on the subject, and because of the importance of this phase of accounting to the Contractor.

The author has, in his opinion, found most of the material written to be useless to the contractor because, while theoretically correct from an accounting standpoint, it is not practical enough to be put to use. There is either some essential part lacking, there is no check against error, or, as in …

Farm Accounting, W. M. Daley

Bachelors’ Theses

From the literature on the subject nearly allot which has been published during the last five or six years, one might be led to believe that there was some thing strange and uncommon about keeping records of business transactions on the farm. In the last several years, many record book and bulletin on farm bookkeeping and farm costs have been published. With very few exceptions these bulletins deal with the subject from a purely statistical point of view, without involving principles of double entry book-keeping or the fundamentals of accounting theory. Very often they fail to provide for proper correlation …

An Accounting System For Hospitals, M. R. Kneifl

Bachelors’ Theses

The economic structure of society embraces every phase of human activities. It primarily concerns itself with enterprises of a productive character, those which directly fulfill and administer to the wants and needs of the individual, as such or as a group.

An Accounting System For Hospitals, M. R. Kneifl

Bachelors’ Theses

The economic structure of moiety embraces every phase of human activities. It primarily concerns itself with enterprises of productive char­acter, those which directly fulfill and administer to the wants and needs of the individual, as such or as a group.

The Federal Rural Credit Bank System And Its Operation, Raoul Lafrance

Bachelors’ Theses

Agriculture, the production of food is perhaps the greatest and most universal pursuit of mankind. It is found and pursued in some form or other in almost every clime and by every civilized nation. In very few parts of the globe is mans food supply furnished gratuitously by nature. He is compelled to till the soil, domesticate certain beasts, to secure those necessaries of sustainance (sic). Because of the industries dependence on the conditions of nature, its attachment to the elements, the agriculturist can exercise little control over the production of the products of his industry. The throttle of his …

Street Railway Accounting, Arthur Duffy

Bachelors’ Theses

Street Railway accounting is divided under two main heads, Outside and Inside accounting. Inside accounting is that accounting which is done in the main office after the material has been assembled from the different outside sources. It is very similar to the accounting tor any other large corporation.