Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (48)
- Railroads -- Accounting (11)
- Laws (10)
- Etc. -- United States; Accountants -- Legal status (9)
- Etc. -- United States; Actuaries -- Legal status (9)
-
- Etc. -- United States; Appraisers -- Legal status (9)
- Etc. -- United States; Taxation -- Law and legislation -- United States (9)
- Lawyers -- Legal status (9)
- Accounting -- Law and Legislation -- United States (8)
- Finance (8)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Investments -- Accounting; Mutual funds -- Accounting -- Standards -- United States (7)
- Shipping -- Accounting (6)
- Accounting -- Standards -- United States (5)
- Bookkeeping (5)
- Etc. (5)
- Public -- Auditing -- Standards -- United States; Finance (5)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Mutual funds -- Accounting -- Standards -- United States (5)
- Accounting -- Study and teaching (4)
- Electric railroads -- Accounting; Street-railroads -- Accounting (4)
- Mutual funds -- Law and legislation -- United States (4)
- Petroleum industry and trade -- Accounting; Petroleum -- Transportation (4)
- Public -- Accounting -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Accountants -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Corporations -- Taxation -- United States; Income tax -- United States -- Accounting (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Preferred stocks -- Accounting -- Standards -- United States (4)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Surplus (Accounting) (4)
- Securities -- United States; Stock exchanges -- Law and legislation -- United States (4)
- Small business -- United States -- Finance (4)
- Telephone companies (4)
- Trucking -- United States -- Accounts (4)
Articles 301 - 330 of 395
Full-Text Articles in Accounting
Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Issued An Additional Statement In Its Accounting Series, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today issued an additional statement in its Accounting Series. The statement relates to the creation of surplus by appraisal in balance sheets representing the accounts of promotional companies.
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Additional Opinion In Its Accounting Series, Dealing With The Balance Sheet Presentation Of Preferred Or Other Senior Classes Of Capital Stock Having Preferences On Involuntary Liquidation In Excess Of The Par Or Stated Value, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of an additional opinion in its Accounting Series, dealing with the "balance sheet presentation of preferred or other senior classes of capital stock having preferences on involuntary liquidation in excess of the par or stated value."
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion In Its Accounting Series As To The Proper Treatment Of Unamortized Bond Discount And Expense Applicable To Bonds Which, Prior To Maturity, Nave Been Retired Out Of The Proceeds Of A Sale Of Capital, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion in its accounting series as to the proper treatment of unamortized bond discount and expense applicable to bonds which, prior to maturity, nave been retired out of the proceeds of a sale of capital.
Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough
Securities And Exchange Commission Today Issued An Additional Release In Its Accounting Series, Dealing With Treatment Of Dividends On A Corporation's Own Capital Stock Held In Sinking Fund, United States. Securities And Exchange Commission, Carman G. Blough
Federal Publications
No abstract provided.
Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission
Rules Of Practice As Amended June 25, 1938, Effective July 1, 1938, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Address Before The Milwaukee Chapter, Wisconsin Society Of Certified Public Accountants, January 8, 1937, George C. Mathews, United States. Securities And Exchange Commission
Address Before The Milwaukee Chapter, Wisconsin Society Of Certified Public Accountants, January 8, 1937, George C. Mathews, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced A Program For The Publication, From Time To Time, Of Opinions On Accounting Principles For The Purpose Of Contributing To The Development Of Uniform Standards And Practice In Major Accounting Questions, United States. Securities And Exchange Commission, Carman G. Blough
Securities And Exchange Commission Today Announced A Program For The Publication, From Time To Time, Of Opinions On Accounting Principles For The Purpose Of Contributing To The Development Of Uniform Standards And Practice In Major Accounting Questions, United States. Securities And Exchange Commission, Carman G. Blough
Federal Publications
The Securities and Exchange Commission today announced a program for the publication, from time to time, of opinions on accounting principles for the purpose of contributing to the development of uniform standards and practice in major accounting questions. As the first of these interpretations, the Commission published a letter by Carman G. Blough, Chief Accountant, to a registrant discussing the propriety of charging losses resulting from company revaluations of assets to capital surplus rather than to earned surplus.
Securities And Exchange Commission Today Published An Opinion Relative To The Question Of The Independence Of An Accountant When Certifying Financial Statements Before The Commission, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Published An Opinion Relative To The Question Of The Independence Of An Accountant When Certifying Financial Statements Before The Commission, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today published an opinion relative to the question of the independence of an accountant when certifying financial statements before the Commission.
Securities And Exchange Commission Today Published An Opinion In Its Accounting Series Outlining A Procedure Which Would Prevent Write-Ups Arising In The Consolidation Of Accounts By A Parent Company With Those Of Its Subsidiaries Through The Elimination Of Only A Portion Of The Investment Account, United States. Securities And Exchange Commission, Carman G. Blough
Securities And Exchange Commission Today Published An Opinion In Its Accounting Series Outlining A Procedure Which Would Prevent Write-Ups Arising In The Consolidation Of Accounts By A Parent Company With Those Of Its Subsidiaries Through The Elimination Of Only A Portion Of The Investment Account, United States. Securities And Exchange Commission, Carman G. Blough
Federal Publications
The Securities and Exchange Commission today published an opinion in its accounting series outlining a procedure which would prevent write-ups arising in the consolidation of accounts by a parent company with those of its subsidiaries through the elimination of only a portion of the investment account.
Uniform System Of Accounts For Mutual Service Companies And Subsidiary Service Companies, United States Securities And Exchange Commission
Uniform System Of Accounts For Mutual Service Companies And Subsidiary Service Companies, United States Securities And Exchange Commission
Federal Publications
No abstract provided.
Uniform System Of Accounts For Public Utility Holding Companies. Under The Public Utility Holding Company Act Of 1935, Dated August 8, 1936. Effective January 1, 1937, Ira B. Mcgladrey
Federal Publications
No abstract provided.
Accounting Principles For Cooperative Cotton Gin Associations, Otis T. Weaver, United States. Farm Credit Administration. Cooperative Division
Accounting Principles For Cooperative Cotton Gin Associations, Otis T. Weaver, United States. Farm Credit Administration. Cooperative Division
Federal Publications
Adequate records are even more necessary for a cooperative association than for business organizations of some other types. Each member 2 has a right to know the true financial condition of his association at least once a year, perhaps oftener; the manager and the members of the board of directors should know the financial condition at all times. For these reasons the cooperative cotton-gin associations need to plan carefully for the keeping of records that will supply this information and to see that they employ bookkeepers having the best of training and ability in accounting.
National Securities Exchange Bill, Senate 2693, Memorandum Submitted To The Senate Committee On Banking And Currency, George Oliver May
National Securities Exchange Bill, Senate 2693, Memorandum Submitted To The Senate Committee On Banking And Currency, George Oliver May
Federal Publications
No abstract provided.
Uniform System Of Accounts For Pipe Lines Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, Issue Of 1952, First Revised Issue, Effective On January 1, 1935, United States. Interstate Commerce Commission
Uniform System Of Accounts For Pipe Lines Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, Issue Of 1952, First Revised Issue, Effective On January 1, 1935, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Reports To Stockholders: Report Of The Committee On Statistical Reporting And Uniform Accounting For Industry, United States. Securities And Exchange Commission
Reports To Stockholders: Report Of The Committee On Statistical Reporting And Uniform Accounting For Industry, United States. Securities And Exchange Commission
Federal Publications
Pursuant to this Committee's assignment with respect to uniform accounting, we present herewith a report entitled Reports to Stockholders. The publication of balance sheet and income statement information is accomplished through the medium of reports to stockholders. Accordingly, the recommendations contained herein, while stated in terms of such reports, are designed to serve the interests of all investors and the public at large. This report has been developed by T. H. Sanders, Ph. D., Professor of Accounting in the Harvard University Graduate School of Business Administration, and reflects the conclusions reached after several months of careful research as well as …
Verification Of Financial Statements, Revised May, 1929, United States. Federal Reserve Board, American Institute Of Accountants
Verification Of Financial Statements, Revised May, 1929, United States. Federal Reserve Board, American Institute Of Accountants
Federal Publications
As a first step toward standardization the Federal Trade Commission in 1917 requested the American Institute of Accountants to prepare a memorandum on procedure. A memorandum was prepared and approved by the council of the Institute. After approval by the Federal Trade Commission the memorandum was placed before the Federal Reserve Board for consideration. The Federal Reserve Board, after conferences with representatives of the Federal Trade Commission and of the American Institute of Accountants, accepted the memorandum, gave it tentative indorsement, and submitted it to bankers and banking associations throughout the country for their consideration and criticism. The memorandum was …
Analyzing Wholesale Distribution Costs; Distribution Cost Studies - No. 1, J. W. Millard, United States Department Of Commerce. Bureau Of Foreign And Domestic Commerce
Analyzing Wholesale Distribution Costs; Distribution Cost Studies - No. 1, J. W. Millard, United States Department Of Commerce. Bureau Of Foreign And Domestic Commerce
Federal Publications
No abstract provided.
Loose-Leaf Accounting In Foreign Countries, Guerra Everett
Loose-Leaf Accounting In Foreign Countries, Guerra Everett
Federal Publications
Notwithstanding the fact that by their nature loose-leaf bookkeeping devices are difficult to control by patent and hence are manufactured in great variety in many parts of the world, it is gratifying to note that American products of this sort hold a dominant position in the principal markets, attributable largely to their superior workmanship, finish, and mechanical excellence. The installation of various office appliances and the introduction of loose-leaf bookkeeping systems are obviously interdependent, as the habit of using the one creates a demand for the other. It is important, therefore, to ascertain the extent of legal provisions which inhibit …
Conference And Practice Requirements, United States. Bureau Of Internal Revenue
Conference And Practice Requirements, United States. Bureau Of Internal Revenue
Federal Publications
No abstract provided.
System Of Farm Cost Accounting, C. E. Ladd, James Stuart Ball
System Of Farm Cost Accounting, C. E. Ladd, James Stuart Ball
Federal Publications
The business farmer wishes to know how much he is making or losing on his business each year, how much he is making or losing on each crop or class of animals, and how he can improve his business so as to make more money. The function of farm cost accounting is to supply this information. Cost accounting for the farm is the same sort of work large manufacturing companies do to learn whether they are making a profit on their different products. The farmer wants to know whether his wheat pays, whether his cows pay, or his orchard. These …
Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry
Regulations To Govern The Destruction Of Records Of Electric Railway Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Interstate Commerce Act, First Issue Effective On May 1, 1913, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry
Federal Publications
No abstract provided.
J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court
J. Harold Lehmann, Plaintiff In Error, Vs State Board Of Public Accountancy Et Al., United States. Supreme Court
Federal Publications
No abstract provided.
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West
Federal Publications
This appeal involves the question of whether or not the appellant, National Association of Certified Public Accountants, a corporation, may be enjoined from issuing so-called degrees of certified public accountant. Original item in Boxno. 0409
Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve
Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve
Federal Publications
This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants
National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants
Federal Publications
The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated …
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
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.
Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission
Rules Relative To Operating Statistics Of Large Steam Railways : Effective On January 1, 1921, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Regulations To Govern The Destruction Of Records Of Telephone, Telegraph And Cable Companies (Including Wireless Companies) Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1920, Effective On January 1, 1920 (Superseding And Canceling Regulations Effective February 1, 1914), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Telephone, Telegraph And Cable Companies (Including Wireless Companies) Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1920, Effective On January 1, 1920 (Superseding And Canceling Regulations Effective February 1, 1914), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission
System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.