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Articles 331 - 360 of 443

Full-Text Articles in Accounting

Income Tax Service 1917, Corporation Trust Company Jan 1917

Income Tax Service 1917, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


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 …


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 …


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 …


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.


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.


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.


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.


Income Tax Service, 1916, Corporation Trust Company Jan 1916

Income Tax Service, 1916, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr Jan 1916

Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr

Individual and Corporate Publications

Revised copy of a paper read by Mr. Wm. F. Carroll of the L. L. Harr Corporation of New York at a meeting of the Leather Belting Exchange held at the Hotel Biltmore, New York, Wednesday, December 20, 1916. Our object in visiting the plants and making the investigations was to obtain sufficient information relative to the manufacture and sale of leather belting to enable us to design a uniform cost system for use in all of the plants of the members of the Leather Belting Exchange. Our object is not to attempt to make costs uniform in all plants, …


Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell Jan 1916

Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell

Individual and Corporate Publications

It should be made clear at the outset that the cost department deals with cost accounting, with debits and credits, different in character but the same in principle as the debits and credits handled by the bookkeeper in the sales and cash records. Cost calculations are sometimes made entirely detached from the general bookkeeping, but it is very rarely that such records have anything like their full value, and their use is always attended by the very considerable risk that they cannot be proved by the showing on the financial books at the end of the year or other closing …


After The Darkest Hour Of The Night Comes The Day; Epitome Of Curriculum Of New York School Of Accounts; Facts Factor First -- Always!, Theodore Koehler, Theodora Daub Jan 1916

After The Darkest Hour Of The Night Comes The Day; Epitome Of Curriculum Of New York School Of Accounts; Facts Factor First -- Always!, Theodore Koehler, Theodora Daub

Individual and Corporate Publications

Inspirational essay by Theodore Koehler followed by a synopsis of the curriculum of the New York School of Accounts followed by list of facts about the school compiled by Theordoa Daub.


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 1916

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.


Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles Jan 1916

Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Classification For Distribution Of Expenditures For Second Class School Districts Adopted July 1st, 1915, C. W. Clausen Jul 1915

Classification For Distribution Of Expenditures For Second Class School Districts Adopted July 1st, 1915, C. W. Clausen

Individual and Corporate Publications

No abstract provided.


Classification For Distribution Of Expenditures For Third Class School Districts Adopted July 1st, 1915, C. W, Clausen, Washington.Department Of Auditor Of State Jul 1915

Classification For Distribution Of Expenditures For Third Class School Districts Adopted July 1st, 1915, C. W, Clausen, Washington.Department Of Auditor Of State

Individual and Corporate Publications

No abstract provided.


National Budget - Of What Is It Composed? An Address Before The Council Of The Chamber Of Commerce Of The United States Of American At Washington, D. C., February 2, 1915, Harvey S. Chase Feb 1915

National Budget - Of What Is It Composed? An Address Before The Council Of The Chamber Of Commerce Of The United States Of American At Washington, D. C., February 2, 1915, Harvey S. Chase

Individual and Corporate Publications

No abstract provided.


Accounts: Their Construction And Interpretation, For Business Men And Students Of Affairs, William Morse Cole Jan 1915

Accounts: Their Construction And Interpretation, For Business Men And Students Of Affairs, William Morse Cole

Individual and Corporate Publications

No abstract provided.


American Accountants' Manual, Volume 1, Frank Broaker Jan 1915

American Accountants' Manual, Volume 1, Frank Broaker

Individual and Corporate Publications

No abstract provided.


Income Tax Service 1915, Corporation Trust Company Jan 1915

Income Tax Service 1915, Corporation Trust Company

Individual and Corporate Publications

No abstract provided.


Accounting In The Furniture And Woodworking Industries, Designed In Combination With General Factory Accounting By The Same Author To Afford A Definite Standard Of Practice In The Industries Referred To In The Title, Frank Herrmann Timken Jan 1915

Accounting In The Furniture And Woodworking Industries, Designed In Combination With General Factory Accounting By The Same Author To Afford A Definite Standard Of Practice In The Industries Referred To In The Title, Frank Herrmann Timken

Individual and Corporate Publications

This book is intended to supplement General Factory Accounting, in which, without reference to particular lines of industry, are set forth the author's general methods of book and record keeping. The purpose of the present book is to illustrate, in detail, the manner of employing those general methods in, as well as to describe and explain the results to be accomplished by the employment of such additional methods as are peculiar to, accounting practice in the furniture and woodworking industries. Originally it was proposed to cover the entire work in a single volume, but, upon mature deliberation, the impossibility of …


Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville Jan 1915

Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville

Individual and Corporate Publications

Your committee was kind enough to ask me to tell you something about our experience with Costs. To meet this kind invitation, I will endeavor to bring out some interesting points of our work, and discuss the necessity of knowing COSTS. It is only within the past few years that Cost finding has made rapid strides, and it is admitted that the greatest benefit in various lines of business has come from association of people in the same trade. If you have anything good in your business, give it to your competitor and he in turn will impart to you …


Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association Jan 1915

Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association

Individual and Corporate Publications

The basis of good cost accounting is analysis. You are all familiar with the three main divisions of cost; namely, material, labor, and overhead or burden. Every manufacturer has these three factors to deal with, no matter what his product, or how simple or complex his cost system. In paper mill cost ac-counting the analytical method is used in two distinct ways: first, when we recognize that paper making is made up of many distinct operations; and second, when we separate burden into its elements and consider each element in applying the burden to the product manufactured.


Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson Jan 1915

Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson

Individual and Corporate Publications

This incomplete discussion upon the systematic collection and use of unit costs for ordinary estimating purposes has been compiled partly from memoranda issued from time to time within the past four years by the author to the members of the hull Estimating and Planning Staff at certain Navy Yards, as a part of their instruction and training. On account of the satisfactory results obtained by the use of these notes, incomplete as they are, I have been persuaded rather than to wait several years longer for more complete data from which to prepare a scientific discussion of the problems of …


Brewery Financial And Cost Statements, John P. Hauch Jan 1915

Brewery Financial And Cost Statements, John P. Hauch

Individual and Corporate Publications

Increase in competition and operating costs has made the question of production and sources of profit important in the development of business. That accounting statements present the book-value of resources and the amount of profit or loss is interesting but this does not give the management data that will show unprofitable or underdeveloped business. The weakness with some present brewery-systems is the failure to charge all items of department production at cost, the profit or loss statements being meaningless as a basis for future business development. With the rapid increase in bottling production, the knowledge of accurate departmental production and …