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Articles 301 - 330 of 443
Full-Text Articles in Accounting
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Individual and Corporate Publications
It is evident that to be able to have complete information and analysis of the business condition of your Co-operative, in all its phases at almost a moment's notice, is more advantageous than getting such information at the end of a period. With the employment of the system hereinafter described, it is possible for the manager of the store and the Control Committee to keep their fingers on the business pulse of their society at all times. It is worthy of note that by this system an efficient Control Committee can know as much or more about the business than …
Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station
Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station
Individual and Corporate Publications
One year ago the Michigan State Grange entered into co-operation with the Michigan Agricultural College and the United States Department of Agriculture, in the matter of securing data on the costs of farming and income of farms. By this co-operation it was proposed to discover the types of farming that are paying best in Michigan, and to furnish data which farmers may use in changing their farm business to a basis of greater profits. Under this plan the Grange distributed 1,075 account books to their members. These account books contain two parts. One part is for crop records only, and …
History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee
History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee
Individual and Corporate Publications
It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we …
Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh
Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh
Individual and Corporate Publications
This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …
Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw
Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw
Individual and Corporate Publications
About a year ago a memorandum with general instructions on branch accounting, was forwarded to you explaining the use of the different forms and such details as were necessary to properly record transactions occurring in our branches. The system then in existence still prevails although it has been found necessary to introduce changes so as to make it conform to present conditions. A number of new forms have been added to those which were used a year ago, in regard to which you have received letters explaining their use. The purpose of this booklet is to eliminate the necessity of …
Value Of Cost Accounting In Commercial Laboratories, William W. Caswell
Value Of Cost Accounting In Commercial Laboratories, William W. Caswell
Individual and Corporate Publications
The basic elements of cost are three in number: prime cost, direct expense, and indirect expense. I have found it a great help in any cost system to keep these three great divisions clearly in mind. They of course can be subdivided in various ways, but we should never lose sight of the main divisions. The prime cost is made up of raw materials and direct labor only. Now in a commercial laboratory we have no raw material to deal with; therefore, let us eliminate it from the cost system, which leaves for the prime cost only direct labor; chemicals …
Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.
Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.
Individual and Corporate Publications
Manual of Accounts prepared for New Orleans Bank for Cooperatives for use by Glenwood Cooperative, Inc., Waterford Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc., Magnolia Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc. , Evan Hall Sugar Cooperative, Inc. Manual includes Balance and General Books Section and Operating Sections.
Are You Applying Burden Properly?, Millwork Cost Information Bureau
Are You Applying Burden Properly?, Millwork Cost Information Bureau
Individual and Corporate Publications
Although a period of six years has elapsed since the Mill-work Cost Information Bureau introduced uniform cost accounting to the industry, nevertheless, cost accounting, among the trade generally, is still somewhat of: a dark science. Usually when concerns not associated with this Bureau, are approached on the subject of costs, they profess to operate excellent cost finding systems, it is only in rare instances that a millman will admit that his cost-procedure is faulty, and most emphatically, not hazardous, still in the majority of cases, an examination of their methods reveals the fact that these same systems are in direct …
Ernst & Ernst, Ernst & Ernst
Ernst & Ernst, Ernst & Ernst
Individual and Corporate Publications
This little booklet gives something of the history and tradtion of Ernst &Ernst. It is printed especially that the new members of our staff may have a clearer conception of the ideals of our organization, its aims and aspirations. (Donor letter is in boxno. 0409) Original item in Boxno. 0409
Condensed Report On The Saving To Society Resulting From The Use Of The Comptometer, Lybrand, Ross Bros. & Montgomery, Dorr E. Felt, Felt & Tarrant Manufacturing Co.
Condensed Report On The Saving To Society Resulting From The Use Of The Comptometer, Lybrand, Ross Bros. & Montgomery, Dorr E. Felt, Felt & Tarrant Manufacturing Co.
Individual and Corporate Publications
In accordance with your wishes we have made an investigation to determine the annual amount of saving to society which results from the use of the Comptometer, an instrument designed to make accurate and rapid arithmetical calculations under the manipulation of a skilled operator. While we recognize the many shades of meaning applicable to both of the words saving and society, and are well aware of the possibility of savings from which society may receive no benefit, we have so confined the use of these words in this connection that a saving to society shall he understood to mean the …
Report And Suggestions Of Committee On Standard System Of Accounting And Analysis Of Cost Production, National Coal Association
Report And Suggestions Of Committee On Standard System Of Accounting And Analysis Of Cost Production, National Coal Association
Individual and Corporate Publications
No abstract provided.
Valuations And Depreciations Of City Buildings, Extracts From Opinions Of Leading Authorities, Also Judicial Decisions And Fundamental Principles, H. J. Burton
Individual and Corporate Publications
No abstract provided.
A-B-C Of Cost Engineering, Robert S. Denham
A-B-C Of Cost Engineering, Robert S. Denham
Individual and Corporate Publications
The author's object is to make it possible for the busy executives of American manufacturing enterprises to grasp in minimum time, at least in outline, the principles and advantages of the newest and most practicable methods of determining the cost of producing and selling the products of their factories.
Accounting For Modern Corporations: Instruction Paper; Accounts Of Holding Companies; Corporation Accounting And Investigations; Profits Of A Corporation, William M. Lybrand, F. H. Macpherson, Arthur Lowes Dickinson
Accounting For Modern Corporations: Instruction Paper; Accounts Of Holding Companies; Corporation Accounting And Investigations; Profits Of A Corporation, William M. Lybrand, F. H. Macpherson, Arthur Lowes Dickinson
Individual and Corporate Publications
The views of three men whose right to be considered authorities on this subject is unquestioned are presented herein. Mr. Lybrand presents a valuable paper on the subject, "The Accounts of Holding Companies;" Mr. Macpherson writes on "Corporation Accounting and Investigations," illustrated with a worked-out problem; Mr. Dickinson presents a paper entitled "The Profits of a Corporation," and in his treatment of accounting problems includes an illustrative example.
Cost Keeping For Newsprint Paper Mills, Morse, Perley, & Company, New York, Newsprint Service Bureau. Committee On Uniform Cost Keeping
Cost Keeping For Newsprint Paper Mills, Morse, Perley, & Company, New York, Newsprint Service Bureau. Committee On Uniform Cost Keeping
Individual and Corporate Publications
In accordance with your instructions we have planned a system for uniform cost keeping for use in news-print paper mills. In submitting this report to you for consideration we desire to say that we have tried to meet all conditions surrounding the industry, except as to inter-company profits and losses and woodlands operations. The usual fully integrated mill has been used as a standard; hence some parts of this system may not be necessary where a mill is not fully integrated. The addenda furnishes a plan for handling inter-departmental profits and losses when they appear on the books and contains …
Papers And Proceedings Of The Third Annual Meeting, Richmond, Va., 1918, American Association Of University Instructors In Accounting
Papers And Proceedings Of The Third Annual Meeting, Richmond, Va., 1918, American Association Of University Instructors In Accounting
Individual and Corporate Publications
No abstract provided.
Depreciation And Obsolescence As Governed By Feder Income Tax Regulations, Loomis, Suffern & Fernald
Depreciation And Obsolescence As Governed By Feder Income Tax Regulations, Loomis, Suffern & Fernald
Individual and Corporate Publications
No abstract provided.
Selected Professional And Business Books, Scovell, Wellington & Company
Selected Professional And Business Books, Scovell, Wellington & Company
Individual and Corporate Publications
No abstract provided.
War Tax Service 1918, Corporation Trust Company
War Tax Service 1918, Corporation Trust Company
Individual and Corporate Publications
No abstract provided.
Auditing: Theory And Practice (Student's Edition), Robert. H. Montgomery
Auditing: Theory And Practice (Student's Edition), Robert. H. Montgomery
Individual and Corporate Publications
No abstract provided.
Graphic Charts For The Business Man, Stephen Gilman
Graphic Charts For The Business Man, Stephen Gilman
Individual and Corporate Publications
No abstract provided.
Detection Of Frauds, Harold Benington
Detection Of Frauds, Harold Benington
Individual and Corporate Publications
Frauds in connection with accounts are very prevalent, and their detection is one of the most important functions of the professional accountant. During the course of over twenty years' active practice, the writer has come in contact with innumerable instances of fraud of every description, and it will be his endeavor in the succeeding paragraphs to outline the different kinds most usually encountered, how they can be detected, and what methods should be adopted to prevent them. Frauds in connection with accounts may be, broadly speaking, divided into two classes: (a) Those perpetrated with the object of concealing theft. (b) …
Principles Of Factory Cost Keeping, Edward Preston Moxey
Principles Of Factory Cost Keeping, Edward Preston Moxey
Individual and Corporate Publications
The book is offered to those interested along cost accounting lines, with the hope that it may help to a clearer understanding of the true aims of this important branch of accounting science.
Fundamentals Of Cost And Profit Calculation: A Vigorous Discussion Of The Vital Elements Of Business, Robert S. Denham
Fundamentals Of Cost And Profit Calculation: A Vigorous Discussion Of The Vital Elements Of Business, Robert S. Denham
Individual and Corporate Publications
The two most vital factors in business are Cost and Profit, but few there are who can, in any transaction, define the point where the elements of Cost cease to accumulate, and Profit becomes a reality. It is extremely important, now more than at any other time in the history of America, that business men know the cost of doing business, the cost of manufacture, the cost of distribution, and the extent of the profits in the business.
Manufacturing Organization, Hugo Diemer
Manufacturing Organization, Hugo Diemer
Individual and Corporate Publications
Probably 70 per cent of the manufacturers of the country would come at the present time under the heading of unsystematized management. In the unsystematized business the main feature is the annual statement which shows merely the results of the past year. The managers of the majority of manufacturing businesses do not know definitely whether they have made a profit or loss until months after the close of a fiscal year. Systematized management not only provides records but arranges these records into periodic departmental reports. This type of management shows the where, but does not specify the how. Scientific management …
Business Record System For Jewelers Endorsed By The Federal Trade Commission And The Associated Advertising Clubs Of The World; Facts : Four Simple Records With Simple Rules For Daily Knowing And Using All The Vital Facts Of Your Business; Business Record System For Retail Jewelers, Robert H. Ingersoll & Bro.
Individual and Corporate Publications
YOU are interested in an accounting system for your store or you would not have asked for this booklet. The aim in this Business Record System is simplicity, directness and efficiency. To carry out this same idea, we will plunge at once into the working of this system without the usual booklet preliminaries of trying to fan your emotions up to "buying heat." What we want is to convince your common sense and reason in the interest of better business. This system is the result of the careful study of the needs and desires of the 20,000 representative jewelers in …
Budget Classifications And Rules Of Procedure For Departmental Estimates, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill
Budget Classifications And Rules Of Procedure For Departmental Estimates, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill
Individual and Corporate Publications
Standard account titles summarized and explained are: A. Personal Service, C. Supplies, D. Materials, E. Equipment, F. Contract and Open Order Service, G. Additions and Betterments, H. Fixed Charges and Contributions, I. Rotary Funds, J. Recapitulation, K. Departmental Report of Revenues and Expenditures. Original item in Boxno. 0409
Uniform Cost System For Grinding Wheel Manufacturers, Henry Duckworth, Samuel P. Byers, Charles D. Shaw
Uniform Cost System For Grinding Wheel Manufacturers, Henry Duckworth, Samuel P. Byers, Charles D. Shaw
Individual and Corporate Publications
The system presented here for the Grinding Wheel Manufacturers is a simple one. In a few instances two methods of accomplishing the same purpose are given. In such cases one method will be found to give more detail than the other, but either will produce satisfactory results. Much of the data necessary for the operation of this system is undoubtedly being collected by grinding wheel manufacturers already. There are few manufacturers indeed who do not possess a payroll and ledger, and it is assumed that the grinding wheel manufacturer is as well provided with these two important books as the …
Practical Cost Keeping For Contractors: A Book Giving A System Of Accurate Cost Keeping And The Methods Used For Adapting It To All Classes Of Construction Work, Frank Rabold Walker
Practical Cost Keeping For Contractors: A Book Giving A System Of Accurate Cost Keeping And The Methods Used For Adapting It To All Classes Of Construction Work, Frank Rabold Walker
Individual and Corporate Publications
In Present day competition among contractors of all classes of construction work, it is vitally important that the contractor, to be successful, should keep costs on the different branches of work performed by him. Costs stated in dollars and cents are not truly costs, for the reason that a cost in money in one locality may be absolutely worthless in another where wages are different.
This Pamphlet Contains Reprints Of The 1. Act Of August 5, 1909—Part Relating To Excise Tax On Corporations Only. 2. Act Of October 3, 1913—Part Relating To Income Tax On Corporations Only. 3. Act Of Sept. 8, 1916, As Amended By Act Of Oct. 3, 1917 —Part Relating To Income Tax Only. 4. Act Of October 3, 1917—War Income Tax Only. 5. Act Of Oct. 3, 1917—Title X—Administrative (In Part)., Corporation Trust Company
Individual and Corporate Publications
No abstract provided.