Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 10 of 10

Full-Text Articles in Accounting

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt Jan 1917

Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt

Individual and Corporate Publications

The tendency among some of the bakers to conduct their business without an adequate system for determining the relative costs has led a number of them to fail. To-day forces are at work which compel all bakers to have a system. This they need in order to be successful and the more comprehensive the method employed the greater is the individual chance for success. To state that the baker must make his profit out of what he formerly wasted may not be out of place. He must stop the old leak, that means his present-day profit.


Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association Jan 1917

Methods Of Taxing War Profits Compared, George Oliver May, Wisconsin Gas Association, Wisconsin Electrical Association

Individual and Corporate Publications

To the Editor of The New York Times: In the discussion of the pending finance bill reference is frequently made to the taxation of war profits in England. In general the position is stated to be that in England 80 per cent. of the excess profits are taken by the government, and there is, broadly speaking, no complaint, whereas here it is claimed that substantially lower rates of taxation will work incalculable harm to industry.


Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield Jan 1917

Modern Accounting, Its Principles And Some Of Its Problems, Henry Rand Hatfield

Individual and Corporate Publications

No abstract provided.


Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase Jan 1917

Executive Budget In Relation To Governmental Accounting -- The Sinews Of War... And Peace!, Harvey S. Chase

Individual and Corporate Publications

How can sinews of war have anything to do with The Executive Budget? Why should peace be contrasted with sinews of war and then correlated to the government! Sinews of war is old as a quotation, almost as old as war itself. The financing of the belligerent powers is before our eyes, the sinews peer at us from the pages of every paper. We, as people, are interested in these sinews not primarily as those of war but as those of peace. How ought we to be interested intelligently in the sinews of peace, then! What demands ought we to …


Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead Jan 1917

Booklet Of Instructions For Hardware Age System Of Simplified Accounting For Hardware Retailers, T. W. Snead

Individual and Corporate Publications

Hardware Age has for a number of months developed and worked out a simple system of accounting for hardware retailers which will not only tell the retailer whether he is making a profit or a loss, but will tell him many other things most vital and important to his business.


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1917

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


Business Record Systems Book Of Instructions For Retail Hardware Dealers, Associated Advertising Clubs Of The World Jan 1917

Business Record Systems Book Of Instructions For Retail Hardware Dealers, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …