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Accounting Commons

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Full-Text Articles in Accounting

Railway Auditor: An Outline Of The System Of Railway Accounting: Lectures Before The New York University School Of Commerce, Accounts And Finance, Herbert Clarkson Whitehead, Robert Hiester Montgomery Jan 1902

Railway Auditor: An Outline Of The System Of Railway Accounting: Lectures Before The New York University School Of Commerce, Accounts And Finance, Herbert Clarkson Whitehead, Robert Hiester Montgomery

Individual and Corporate Publications

Railway auditing as it is now, and as I shall attempt to outline it to you, is the result of ceaseless effort to fit the principles and practice of accounting to the expansion of the business of transportation. I wish here to give credit to the Association of American Railway Accounting Officers, formed in 1888, for bringing about many improvements in methods, and for constancy in endeavor to set forth to its members sound principles and modern and economical practice. I am convinced that the uniformity in methods and freedom from friction and arbitrariness now generally prevailing in railway auditing …


Theory Of Accounts, Frederick S. Tipson Jan 1902

Theory Of Accounts, Frederick S. Tipson

Individual and Corporate Publications

This volume contains all questions set in the Theory of Accounts paper at the New York State semi-annual examinations for Certified Public Accountants, from December, 1896 (the first examination held), to June, 1902, inclusive, with full answers and explanations. While these answers may be found in extended and various forms in textbooks by several writers on accountancy subjects, they are not all to be found, as far as I am aware, in any one. Now, while it is claimed that the answers herein set forth contain the main facts bearing on the subject, they do not contain them all. Nor …