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Articles 32041 - 32070 of 33347

Full-Text Articles in Accounting

Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company Jan 1912

Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company

Individual and Corporate Publications

When the new St. Paul Hotel of St. Paul. Minn., opened in April, 1910, it was fully equipped with National Cash Registers. After experience with other systems in various hotels, the management, after a thorough investigation, decided that a complete National Cash Register system would give them the best control in handling the business of their new hotel. This system has now been in operation for more than two years and has done the work expected of it. That this is the most complete hotel auditing system ever devised, will be understood by reading this book. It is based entirely …


Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants Jan 1912

Report Of Educational Committee Of The American Association Of Public Accountants Giving Information Of The Department Of Commerce, Accounts And Finance Of One Hundred Of The Leading Universities In The United States, American Association Of Public Accountants

AICPA Committees

No abstract provided.


Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission Jan 1912

Form Of General Balance Sheet Statement For Carriers By Water, United States. Interstate Commerce Commission

Federal Publications

This Form of General Balance Sheet Statement for Carriers by Water is issued in accordance with an order of the Interstate Commerce Commission, the text of which immediately precedes this letter. From and after the effective date of this order, by virtue of the provisions of the act to regulate commerce, the rules and definitions stated in the form become obligatory upon persons having direct charge of the accounts of carriers concerned, and such persons will be held responsible for proper application of them. Under the provisions of the law it is unlawful for any carrier, or for the persons …


Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz Jan 1912

Classification Of Revenues And Expenses Of Sleeping Car Operations, Of Auxiliary Operations And Of Other Properties For Sleeping Car Companies, United States. Interstate Commerce Commission, Charles A. Lutz

Federal Publications

No abstract provided.


Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson Jan 1912

Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson

Individual and Corporate Publications

With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, …


Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean Jan 1912

Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean

Individual and Corporate Publications

The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …


Campbell's Actual Accounting : An Apprenticeship In Business; The Modern Method Of Instruction In Elementary And Advanced Accounting, Business Forms, And Business Customs, Thomas Findley Campbell Jan 1912

Campbell's Actual Accounting : An Apprenticeship In Business; The Modern Method Of Instruction In Elementary And Advanced Accounting, Business Forms, And Business Customs, Thomas Findley Campbell

Individual and Corporate Publications

No abstract provided.


Cost Reports For Executives As A Means Of Plant Control, Benjamin A. Franklin Jan 1912

Cost Reports For Executives As A Means Of Plant Control, Benjamin A. Franklin

Individual and Corporate Publications

No abstract provided.


Utilization Of Net Income, Harrison Standish Smalley Jan 1912

Utilization Of Net Income, Harrison Standish Smalley

Individual and Corporate Publications

In the management of every corporation the question of dividends is a perennial one, recurring regularly at periods varying from three months to a year, according to the practice of the particular corporation. The question is, whether dividends shall be declared, that is, whether any of the receipts of the company shall be divided among the owners of the business, and if so, how large an amount shall be thus distributed.


Office And Accounting System For The Accounting Profession, Walter C. Wright Jan 1912

Office And Accounting System For The Accounting Profession, Walter C. Wright

Individual and Corporate Publications

In taking up the question of accounting methods for professional accountants, we must needs advance cautiously, for we are addressing our colleagues, and they may regard our suggestions as superfluous, but we may proceed boldly, for we are speaking to ourselves, and we know our deficiencies. A milliner is frequently so busily engaged in decorating the heads of other women that she neglects a reasonable attention to her own. The cobbler's children are still faulty in their footwear, and the physician has yet to heal himself. There are frequently, we presume, personal or professional considerations which determine the principals or …


Twentieth Century Brewery Accounting, Allen R. Smart Jan 1912

Twentieth Century Brewery Accounting, Allen R. Smart

Individual and Corporate Publications

The up-to-date brewer is compelled to follow the precepts of other manufacturers and give careful attention to the accounting system and ascertain accurate costs in each department, in order to successfully show satisfactory profits. It is no longer sufficient to know the cost of brewing, distribution, taxes, administration expenses and interest per barrel, but it is essential for the modern brewery manager to know the cost for each department, separately, before he can hope to successfully compete with other concerns. He must know exactly, what it costs per barrel in wagons for city keg beer; what it costs in the …


Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black Jan 1912

Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black

Individual and Corporate Publications

How can the man making cloaks reduce his expenses, reduce his costs? This is the practical question. If a cost system does not help him to do this it is no good, time and money are wasted keeping it up. In order to find out where money can be saved, we divide all expenses under three general divisions: Materials, Labor, Charges. But it is important to know whether as to all garments which item costs most, materials or labor or charges. In the cloak business the chief item of expense is materials not labor or charges, and usually materials constitute …


Efficiency In Public Management, Frederick Albert Cleveland Jan 1912

Efficiency In Public Management, Frederick Albert Cleveland

Individual and Corporate Publications

In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …


Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants Jan 1912

Year-Book (Twenty-Fifth Anniversary). Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Chicago, September 16th, 17th, 18th, And 19th, 1912, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.


Announcement, American Association Of Public Accountants Jan 1912

Announcement, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Accounting Between Life Tenants And Remaindermen, Frederick Vierling Jan 1912

Accounting Between Life Tenants And Remaindermen, Frederick Vierling

Journal of Accountancy

No abstract provided.


Pro-Rating Of Distribution Expense To Sales Orders, George E. Frazer Jan 1912

Pro-Rating Of Distribution Expense To Sales Orders, George E. Frazer

Journal of Accountancy

No abstract provided.


Development Of Mercantile Instruments Of Credit In The United States, Joseph J. Klein Jan 1912

Development Of Mercantile Instruments Of Credit In The United States, Joseph J. Klein

Journal of Accountancy

No abstract provided.


Broader Field For Certified Public Accountants, Herbert G. Stockwell Jan 1912

Broader Field For Certified Public Accountants, Herbert G. Stockwell

Journal of Accountancy

No abstract provided.


Department Of Practical Accounting, John R. Wildman Jan 1912

Department Of Practical Accounting, John R. Wildman

Journal of Accountancy

No abstract provided.


Book Department, Lee Galloway, Joseph J. Klein, Jno. R. Wildman Jan 1912

Book Department, Lee Galloway, Joseph J. Klein, Jno. R. Wildman

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1912 Vol. 13 Issue 1 [Whole Issue], American Association Of Public Accountants Jan 1912

Journal Of Accountancy, January 1912 Vol. 13 Issue 1 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Department Of Practical Accounting, John R. Wildman Jan 1912

Department Of Practical Accounting, John R. Wildman

Journal of Accountancy

No abstract provided.


Enclosed Bill Has Been Submitted To Congress As A Result Of The Efforts Of Your Committee On Federal Legislation, H.R. 14489 Included, A. P. Richardson, American Association Of Public Accountants. Committee On Federal Legislation Dec 1911

Enclosed Bill Has Been Submitted To Congress As A Result Of The Efforts Of Your Committee On Federal Legislation, H.R. 14489 Included, A. P. Richardson, American Association Of Public Accountants. Committee On Federal Legislation

American Institute of Accountants

No abstract provided.


Development Of Mercantile Instruments Of Credit In The United States, Joseph J. Klein Dec 1911

Development Of Mercantile Instruments Of Credit In The United States, Joseph J. Klein

Journal of Accountancy

No abstract provided.


Editorial, Joseph French Johnson, G. B. Hotchkiss Dec 1911

Editorial, Joseph French Johnson, G. B. Hotchkiss

Journal of Accountancy

No abstract provided.


Fallacy Of Including Interest And Rent As Part Of Manufacturing Cost, A. Lowes Dickinson Dec 1911

Fallacy Of Including Interest And Rent As Part Of Manufacturing Cost, A. Lowes Dickinson

Journal of Accountancy

No abstract provided.


Announcements, American Association Of Public Accountants Dec 1911

Announcements, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Charles Nixon Vollum, American Association Of Public Accountants Dec 1911

Charles Nixon Vollum, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation Dec 1911

Support For The Corporation Tax Amendment, American Association Of Public Accountants. Committee On Federal Legislation

Journal of Accountancy

No abstract provided.