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Articles 30271 - 30300 of 33373

Full-Text Articles in Accounting

Syllabus Of Foreign Exchange Accounting, Christian Djorup Jan 1921

Syllabus Of Foreign Exchange Accounting, Christian Djorup

Individual and Corporate Publications

This course acquaints the student with foreign exchange operations, of vital importance in financing our foreign trade, and with the recording of the transactions of a foreign department. Every foreign exchange man must be a lightning calculator. This course, designed principally to help employes of foreign departments and of import and export offices, teaches short cuts in arithmetic, contracted multiplication and division, chain rule, conversion of foreign currencies, arbitrage, and the application of higher commercial arithmetic to exchange operations. Sufficient theory is presented to familiarize the student with the different kind of exchange operations, before the regular monthly business of …

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Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Supplementing The Work Of Cost System Installation, Robert Atkins Jan 1921

Supplementing The Work Of Cost System Installation, Robert Atkins

Individual and Corporate Publications

WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …

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You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells Jan 1921

You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells

Individual and Corporate Publications

At least seventy-five per cent of all concerns started, fail. I have verified this statement by calling on an authority in such matters. It is as nearly correct as is possible. Men who start out in business seem to know so little about it that it is a wonder even so large a proportion as twenty-five per cent succeeds. Among our clients are all kinds of companies, from very small concerns up to railways, cities, and even Governments. Big companies fail in almost the same proportion as smaller ones; but their affairs are so complicated that it is difficult to …

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Factory Accounting, Frank E. Webner Jan 1921

Factory Accounting, Frank E. Webner

Individual and Corporate Publications

No abstract provided.

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Preparation And Use Of Financial Statements, Illinois Manufacturers' Costs Association Jan 1921

Preparation And Use Of Financial Statements, Illinois Manufacturers' Costs Association

Individual and Corporate Publications

No abstract provided.

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Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library Jan 1921

Library Manual 1921 (Revised To Date), American Institute Of Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

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Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston Jan 1921

Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston

Individual and Corporate Publications

First, our rule is that in fixing the maximum amounts to be included in operating expenses for maintenance under the guaranty of section 209 of the Transportation Act, 1920, we will, as far as practicable, under the accounting test established by the proviso of section 5 of the standard contract, fix such amounts as would have resulted during the guaranty period in the same amount, character and durability of physical reparation as was applied to the respective carrier properties, during an average six months of the test period, three years ending June 30, 1917, making due allowance for differences in …

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Your Market Value, Horatio N. Drury Jan 1921

Your Market Value, Horatio N. Drury

Individual and Corporate Publications

Young men desiring to improve their prospects for advancement and to properly equip themselves for a business career frequently come to me for advice. Ever since I have become acquainted with the excellent service you are rendering young men, through the Pace Courses in Accountancy and Business Administration, I have invariably advised the applicant to take the Pace Courses as one of the means for increasing his knowledge, and thus equipping himself to play a larger part in the game of life and to command a greater return for his personal services.

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Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1921

Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.

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Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh Jan 1921

Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh

Individual and Corporate Publications

Professionals should not advertise individually, but they may do so collectively. Publicity campaigns descriptive of the position which the professional holds in the community and which the professional work of the doctor, lawyer, engineer, architect, health expert, certified public accountant holds in the condition of the community, should be carried on for the enlightenment of the people and for the assurance of the general mind of the community. Professionals who are equipped to certify to the healthy condition of individuals or associations of individuals are also equipped to certify to the healthy condition of the city or town in which …

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Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance Jan 1921

Advanced Accounting Problems, John T. Madden, Arthur H. Rosenkampff, William W. Douglas, New York University. School Of Commerce, Accounts And Finance

Individual and Corporate Publications

No abstract provided.

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Dividing Line Which Separates Profit From Loss. (National Association Of Stove Manufacturers Of The United States. Report Of Proceedings, 1921, E. W. Mccullough Jan 1921

Dividing Line Which Separates Profit From Loss. (National Association Of Stove Manufacturers Of The United States. Report Of Proceedings, 1921, E. W. Mccullough

Individual and Corporate Publications

No abstract provided.

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Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston Jan 1921

Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston

Individual and Corporate Publications

The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …

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Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland Jan 1921

Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland

Individual and Corporate Publications

It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …

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Year-Book 1921, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 20 And 21, 1921, American Institute Of Accountants Jan 1921

Year-Book 1921, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 20 And 21, 1921, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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Limitations Of System, F. R. Carnegie Steele Jan 1921

Limitations Of System, F. R. Carnegie Steele

Journal of Accountancy

No abstract provided.

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Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee Jan 1921

Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Editorial, A. P. Richardson Jan 1921

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.

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Circular Of Information - Syllabus - Bibliography, American Institute Of Accountants. Board Of Examiners Jan 1921

Circular Of Information - Syllabus - Bibliography, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

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Pace Student, Vol.6 No .11, October, 1921, Pace & Pace Jan 1921

Pace Student, Vol.6 No .11, October, 1921, Pace & Pace

The Pace Student

No abstract provided.

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Pace Student, Vol.6 No .4, March, 1921, Pace & Pace Jan 1921

Pace Student, Vol.6 No .4, March, 1921, Pace & Pace

The Pace Student

No abstract provided.

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Cost Finding For Warehousemen, Chester B. Carruth Jan 1921

Cost Finding For Warehousemen, Chester B. Carruth

State Publications

The following is a reprint, with amendments, of what has appeared in the Bulletin of the Association during the last year. No apology is necessary for thus bringing together the series of articles on cost finding in the Labor Departments of the industry. It remains to be pointed out that this pamphlet is a companion to the 1920 Report of the Central Bureau Committee of the General Merchandise sub-division (2nd edition, published March 1921). In that Report the Central Bureau Committee has gone into great detail in the matter of storage classification, and when it publishes, as is probable in …

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Rules Governing The Classification Of Steam Railway Employees And Reports Of Their Service And Compensation, Effective On July 1, 1921, United States. Interstate Commerce Commission Jan 1921

Rules Governing The Classification Of Steam Railway Employees And Reports Of Their Service And Compensation, Effective On July 1, 1921, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools Jan 1921

Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools

Publications of Accounting Associations, Societies, and Institutes

This pamphlet represents the results of experience in organizing and conducting courses in accountancy subjects, intended primarily for young men actually engaged in business. To meet the needs of such young men, the program of studies is dominated by practical aims. All superfluous material is eliminated and the methods of instruction are such as to give the largest results with the utmost economy of time. While the material has been prepared with care, it is in need of further revision in the light of testing under actual conditions in the several Associations maintaining schools of Accountancy and the Commission welcomes …

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System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding Jan 1921

System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians Jan 1921

Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission Jan 1921

Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Computation Of Commissions And Federal Taxes: Where Commissions Are Based On Profits After Deducting Taxes, A. Van Oss Jan 1921

Computation Of Commissions And Federal Taxes: Where Commissions Are Based On Profits After Deducting Taxes, A. Van Oss

Journal of Accountancy

No abstract provided.

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Some Problems Of Foreign Exchange, H. G. P. Deans Jan 1921

Some Problems Of Foreign Exchange, H. G. P. Deans

Journal of Accountancy

No abstract provided.

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