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Articles 1 - 15 of 15

Full-Text Articles in Accounting

Cigar Box Makers: Cost Finding In The Cigar Box Industry, Barrel And Box Sep 1921

Cigar Box Makers: Cost Finding In The Cigar Box Industry, Barrel And Box

Individual and Corporate Publications

No abstract provided.


How To Use The Business Record System For Retailers, R. G. Fuller Jan 1921

How To Use The Business Record System For Retailers, R. G. Fuller

Individual and Corporate Publications

Everyone knows that in the conduct of a business it is necessary to keep track of certain things. This is the purpose of bookkeeping. The simplest way in which it can be done is the best. Big business has developed bookkeeping into a wonderful science. Nevertheless, for the ordinary business bookkeeping can be made an extremely simple and easily understood process. With that idea we have formulated the method described in the following pages: The Tarco Daily Business Record.


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 …


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 …


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 …


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 …


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.


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. …


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 …


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 …


Advantages Of An Accounting System For Garages, J. Gordon Hill Jan 1921

Advantages Of An Accounting System For Garages, J. Gordon Hill

Individual and Corporate Publications

The average experience of a garage man is that at first the volume of business is small and therefore does not appear to justify the expense of an elaborate set of books, requiring the whole time of a bookkeeper. Under such conditions, the work of bookkeeping is either neglected or deferred, until it is found necessary to keep some kind of records, in order to render bills to customers and collect the ever-needed cash. Often, too, the work of book-keeping is assigned to one of the garage employees, as a sort of sideline, or the manager himself attempts the arduous …


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 …


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.


Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association Jan 1921

Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association

Individual and Corporate Publications

Never in the history of the world was the Accounting Department of a Public Utility, or for that matter the Accounting Department of any business or industry, more important than at present. Volumes could and have been written regarding the importance of accounting. Our subject is, however, confined to The Importance of The Accounting Department under Commission Regulation. Original item in Boxno. 0409


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.