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Publications of Accounting Associations, Societies, and Institutes

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Articles 211 - 240 of 243

Full-Text Articles in Accounting

List Of References On Interest As An Element Of Cost; Official Publications, Volume 3, Number 10, February 15, 1922, National Association Of Cost Accountants Feb 1922

List Of References On Interest As An Element Of Cost; Official Publications, Volume 3, Number 10, February 15, 1922, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Depreciation, George Clyde Mathews, Wisconsin Gas Association Jan 1922

Depreciation, George Clyde Mathews, Wisconsin Gas Association

Publications of Accounting Associations, Societies, and Institutes

Regulation of public utilities in the form in which we know it today is a development of the past fifteen years. The New York and Wisconsin laws in 1907 practically mark the beginning of present methods of regulation. Under these and other laws passed since that time regulation has become less and less a matter of bargaining and of local politics and has come to be more and more a matter of fitting the requirements of regulation to the cost of doing the business. Among these costs that of meeting the loss occasioned by the retirement of property has been …


With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton Jan 1922

With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton

Publications of Accounting Associations, Societies, and Institutes

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …


Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

Cost Accounting System For A Bank, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

A banking institution is of the same fiber as the ordinary industrial enterprise, subject to the same ills, responsive to the same treatment. In the industrial plant, cost of units of production must be known in order that a profit may be realized. Likewise in a bank, the cost of units of service must be found, to the same end. In manufacturing, each customer's order must bear its own proportion of expense, and in banking each customer's account should bear its pro rata share of the cost of operation. If, then, a banker can by some means test an account …


Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities Jan 1922

Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants Dec 1921

Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association Nov 1921

Second National Industrial Cost Conference, Pittsburgh, Pa., November 2, 3, 4, 1921, Industrial Cost Association

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Rules And Regulations For The Government Of Local Chapters As Revised By The Board Of Directors, September 16, 1921, National Association Of Cost Accountants Sep 1921

Rules And Regulations For The Government Of Local Chapters As Revised By The Board Of Directors, September 16, 1921, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Uniform Cost Accounting Methods In The Printing Industry, W. B. Lawrence Aug 1921

Uniform Cost Accounting Methods In The Printing Industry, W. B. Lawrence

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Method Of Accounting For Scrap; Official Publications, Volume 2, Number 13, May 1921, C. B. Williams, National Association Of Cost Accountants May 1921

Method Of Accounting For Scrap; Official Publications, Volume 2, Number 13, May 1921, C. B. Williams, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools Jan 1921

Standard Syllabus For Schools Of Accountancy, United Y.M.C.A. Schools

Publications of Accounting Associations, Societies, and Institutes

This pamphlet represents the results of experience in organizing and conducting courses in accountancy subjects, intended primarily for young men actually engaged in business. To meet the needs of such young men, the program of studies is dominated by practical aims. All superfluous material is eliminated and the methods of instruction are such as to give the largest results with the utmost economy of time. While the material has been prepared with care, it is in need of further revision in the light of testing under actual conditions in the several Associations maintaining schools of Accountancy and the Commission welcomes …


Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians Jan 1921

Standard Cost System For Wholesale Opticians, C. E. Knoeppel & Co., Knoeppel (C. E.) & Co., American Association Of Wholesale Opticians

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding Jan 1921

System Of Uniform Cost Finding For Paving Brick Manufacturers, National Paving Brick Manufacturers Association. Committee On Uniform Cost Finding

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee Jan 1921

Standardization Of Basis For Rates, American Warehousemen’S Association. Cold Storage Divsion. Central Bureau Committee

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Revised Constitution And By-Laws Including Amendments Adopted At The Annual Meeting, September 23, 1920, National Association Of Cost Accountants Sep 1920

Revised Constitution And By-Laws Including Amendments Adopted At The Annual Meeting, September 23, 1920, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Industrial Accounting As An Aid To Management; Official Publications, Volume 1, Number 5, June 1920, Homer N. Sweet, National Association Of Cost Accountants Jun 1920

Industrial Accounting As An Aid To Management; Official Publications, Volume 1, Number 5, June 1920, Homer N. Sweet, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Overhead Distribution, Compilation And Presentation; Official Publications, Vol. 1, Number 4, May 1920, Gould L. Harris, National Association Of Cost Accountants May 1920

Overhead Distribution, Compilation And Presentation; Official Publications, Vol. 1, Number 4, May 1920, Gould L. Harris, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education Jan 1920

United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education

Publications of Accounting Associations, Societies, and Institutes

The Standard Cost Finding System is a method of cost finding made standard by the adoption, at the International Cost Congress in 1909 and endorsed by each succeeding convention of the United Ty-pothetae of America, of a set of principles upon which the system is based. The system is primarily for the use of printers, and through its installation and operation they are enabled to ascertain the cost of an hour's work in the various departments, the cost of each piece of work produced, and the cost of all the factors entering into the production of printing.


Faculty Of The School Of Business, Alumni Federation Of Columbia University Jan 1920

Faculty Of The School Of Business, Alumni Federation Of Columbia University

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants Jan 1920

Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Standard Accounting And Cost System For The Electrical Manufacturing Industry, Electrical Manufacturers' Council Jan 1919

Standard Accounting And Cost System For The Electrical Manufacturing Industry, Electrical Manufacturers' Council

Publications of Accounting Associations, Societies, and Institutes

The accounting and cost system, which is recommended for adoption by electrical manufacturers, has been so planned that it not only conforms to the requirements of scientific accounting and an adequate cost system, but is sufficiently flexible so that it may be used to advantage by both large and small manufacturers: (a) Small companies may use the condensed or group titles. (b) Moderate sized companies may use the intermediate headings as far as they consider them desirable; so, of course, may the smaller companies, if they choose to do so. (c) Large manufacturers may use the further sub-divisions to the …


Standard Accounting And Cost System For The Electrical Manufacturing Industry (Third Edition), Electrical Manufacturers' Council Jan 1919

Standard Accounting And Cost System For The Electrical Manufacturing Industry (Third Edition), Electrical Manufacturers' Council

Publications of Accounting Associations, Societies, and Institutes

The accounting and cost system, which is recommended for adoption by electrical manufacturers, has been so planned that it not only conforms to the requirements of scientific accounting and an adequate cost system, but is sufficiently flexible so that it may be used to advantage by both large and small manufacturers: (a) Small companies may use the condensed or group titles. (b) Moderate sized companies may use the intermediate headings as far as they consider them desirable; so, of course, may the smaller companies, if they choose to do so. (c) Large manufacturers may use the further sub-divisions to the …


Papers And Proceedings Of The Second Annual Meeting, March 1918, Vo. Ii, No. 1, American Association Of University Instructors In Accounting Mar 1918

Papers And Proceedings Of The Second Annual Meeting, March 1918, Vo. Ii, No. 1, American Association Of University Instructors In Accounting

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Papers And Proceedings Of The Third Annual Meeting, American Association Of University Instructors In Accounting Jan 1918

Papers And Proceedings Of The Third Annual Meeting, American Association Of University Instructors In Accounting

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Draft Of A Standard C.P.A. Law, Institute Of Accountants In The United States Of America Jan 1916

Draft Of A Standard C.P.A. Law, Institute Of Accountants In The United States Of America

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Certified Public Accountants Of The State Of New York, December 31, 1916, New York State Society Of Certified Pubic Accountants Jan 1916

Certified Public Accountants Of The State Of New York, December 31, 1916, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper Jan 1914

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper

Publications of Accounting Associations, Societies, and Institutes

This brief Manual of Book-keeping for Treasurers of Foreign Missions has been prepared in response to a need apparent in the work of the Woman's Foreign Missionary Society of the Methodist Episcopal Church for a simple statement of accounting principles and practice which it shall be possible for a busy missionary in her scant leisure to master, and which shall prevent the errors which so often occur when the books of a mission are unscientifically kept. The manual makes no pretense to being exhaustive, but it seems, to the author, at least suggestive of most of the types of accounting …


Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts Jan 1907

Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts

Publications of Accounting Associations, Societies, and Institutes

A realizing sense of the fundamental importance of establishing practical standards for depreciation charges in all classes of industries, particularly in public service corporations and in municipal industries, is now becoming evident. Auditors, comptrollers and managers of these enterprises are anxiously seeking for light upon such subjects and all men who make studies of municipal affairs become convinced of the necessity for uniform and standard methods for handling depreciation questions which should be identical in and mandatory upon both public service companies and municipal enterprises.


Report Upon The Annual Convention Of The Federation, Held At The New Willard Hotel, Washington, D.C., October 20, 1903; Bulletin No. 3 (Federation Of Societies Of Public Accountants In The United States Of America), Federation Of Societies Of Public Accountants In The United States Of America Jan 1903

Report Upon The Annual Convention Of The Federation, Held At The New Willard Hotel, Washington, D.C., October 20, 1903; Bulletin No. 3 (Federation Of Societies Of Public Accountants In The United States Of America), Federation Of Societies Of Public Accountants In The United States Of America

Publications of Accounting Associations, Societies, and Institutes

Highlights of the meeting are : reports by the following state societies: New Jersey, Missouri, Louisiana, Kentucky, Tennessee, Washington, and Kansas, Memorial to Secretary of Commerce, auditor's report, the meeting of the executive board, and constitution and by-laws.


Constitution And By-Laws With Amendments October 8th, 1901, American Association Of Public Accountants Jan 1901

Constitution And By-Laws With Amendments October 8th, 1901, American Association Of Public Accountants

Publications of Accounting Associations, Societies, and Institutes

Contains: Certficate of Incorporation, List of past presidents, list of current officers, trustees, and standing committees, list of members at December 31st, 1902, annual report for 1902, constitution, and by-laws. Original item in Boxno. 0409