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Articles 151 - 180 of 192

Full-Text Articles in Accounting

Cost Finding For Warehousemen, Chester B. Carruth Jan 1921

Cost Finding For Warehousemen, Chester B. Carruth

State Publications

The following is a reprint, with amendments, of what has appeared in the Bulletin of the Association during the last year. No apology is necessary for thus bringing together the series of articles on cost finding in the Labor Departments of the industry. It remains to be pointed out that this pamphlet is a companion to the 1920 Report of the Central Bureau Committee of the General Merchandise sub-division (2nd edition, published March 1921). In that Report the Central Bureau Committee has gone into great detail in the matter of storage classification, and when it publishes, as is probable in …


Uniform System Of Accounts For Heating Utilities, Indiana. Public Service Commission Jan 1920

Uniform System Of Accounts For Heating Utilities, Indiana. Public Service Commission

State Publications

Detailed list of accounts for Class A steam generation utilities for state of Indiana. In case any utility finds it impossible or impracticable to keep its accounts with the detail herein prescribed, it should petition the Public Service Commission for authority to consolidate any two or more accounts, accompanying its petition with a statement of the facts which in its judgment make the keeping of the detailed accounts impracticable.


Uniform Accounting System For School Districts, Pennsylvania. Department Of Public Instruction Jan 1920

Uniform Accounting System For School Districts, Pennsylvania. Department Of Public Instruction

State Publications

No abstract provided.


Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts Jan 1920

Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts

State Publications

Section 36 of the General Municipal Law makes it the duty of the State Comptroller to formulate and prescribe a uniform system of accounts for each class of municipalities named in article 3 of that act. One of these classes includes all the counties in the State, except those comprising the city of New York. In addition to prescribing a system, he is authorized to direct its installation by any one or more of the municipal corporations comprising such class.


Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations Jan 1920

Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations

State Publications

There follows a classification of accounts which the Court of Industrial Relations has prescribed for the use of telephone utilities whose average annual operating revenues amount to $3,000 and not over $10,000. There is also contained herein a suggested plan for the bookkeeping that will conform to the classification. This plan of bookkeeping is only suggested, and any telephone utility may follow its own wishes as to the recording of the transactions, so long as the accounts that are prescribed herein are properly kept. Utilities now using a subscribers' ledger, subscribers' tickets, checks, etc., that are satisfactory may continue to …


Uniform Classification Of Accounts For Natural Gas Utilities, Ohio. Public Utilities Commission Jan 1920

Uniform Classification Of Accounts For Natural Gas Utilities, Ohio. Public Utilities Commission

State Publications

In accordance with an. order of the Commission dated April 1, 1920, a copy of which is printed on page 6, the natural gas companies of Ohio are required to keep all accounts in conformity with the rules and regulations prescribed in this "Uniform Classification of Accounts for Natural Gas Companies".


Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission Jan 1920

Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission

State Publications

The system of accounts and records, fully set forth in this pamphlet and designated as " A Uniform Classification of Accounts for Water Utilities," is hereby established and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected …


Examination In Practical Accounting, Monday, June 9, 1919, Michigan State Board Of Accountancy Jun 1919

Examination In Practical Accounting, Monday, June 9, 1919, Michigan State Board Of Accountancy

State Publications

No abstract provided.


Information For Those Desiring To Become Certified Public Accountants Under The Laws Of The State Of North Carolina, North Carolina. State Board Of Accountancy Jan 1919

Information For Those Desiring To Become Certified Public Accountants Under The Laws Of The State Of North Carolina, North Carolina. State Board Of Accountancy

State Publications

The North Carolina C. P. A. law was enacted in the year 1913 and is recorded in the "Public Laws of North Carolina, Session 1913," Chapter 157. It provides for a board of four members, all Certified Public Accountants, who are appointed by the Governor of the State, and who shall hold at least one examination each year for the purpose of granting C. P. A. certificates to those who may upon examination be qualified in theoretical and practical accounting, auditing and commercial law. Any person (male or female) who is a citizen of the United States, or who has …


Questions Used By The West Virginia Board Of Examiners For The Examination Of Public Accountants, West Virginia. Board Of Examiners Jan 1919

Questions Used By The West Virginia Board Of Examiners For The Examination Of Public Accountants, West Virginia. Board Of Examiners

State Publications

Examination held in Charleston,West Virginia, May 26 and 27, 1919


Examinations, July 1919, Alabama. State Board Of Accountancy Jan 1919

Examinations, July 1919, Alabama. State Board Of Accountancy

State Publications

No abstract provided.


Uniform System Of Accounts For Street Or Traction Railway Utilities, New Jersey. Board Of Public Utility Commissioners Jan 1919

Uniform System Of Accounts For Street Or Traction Railway Utilities, New Jersey. Board Of Public Utility Commissioners

State Publications

No abstract provided.


Municipal Accounting Law As Amended By Chap. 301, Session Laws, 1919, Iowa Jan 1919

Municipal Accounting Law As Amended By Chap. 301, Session Laws, 1919, Iowa

State Publications

No abstract provided.


Uniform System Of Accounts For Electric Railroad Corporations, Adopted August 20, 1918, New York (State). Public Service Commission. 2nd District Jan 1918

Uniform System Of Accounts For Electric Railroad Corporations, Adopted August 20, 1918, New York (State). Public Service Commission. 2nd District

State Publications

No abstract provided.


Analysis Of The Appropriation Ordinance Or County Budget, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill Jan 1918

Analysis Of The Appropriation Ordinance Or County Budget, Gilbert H. Hendren, Lawrence F. Orr, Walter G. Owens, Willard B. Gemmill

State Publications

No abstract provided.


Uniform Classification Of Accounts For Telephone Utilities, Hawaii. Public Utilities Commission, H. Gooding Field Jan 1918

Uniform Classification Of Accounts For Telephone Utilities, Hawaii. Public Utilities Commission, H. Gooding Field

State Publications

Instructions pertaining to a uniform sytem of accounts for telephone companies created by H. Gooding Field, Auditor of the Public Utilities Commission of Hawaii.


Uniform Classification Of Accounts For Telephone Companies Class D, Effective July 1, 1915, Revised To Dec. 31, 1917, Maine. Public Utilities Commission Dec 1917

Uniform Classification Of Accounts For Telephone Companies Class D, Effective July 1, 1915, Revised To Dec. 31, 1917, Maine. Public Utilities Commission

State Publications

No abstract provided.


Uniform System Of Accountants For Cities Of The Third Class Of The State Of New York, Eugene M. Travis, New York (State). Bureau Of Municipal Accountants Mar 1917

Uniform System Of Accountants For Cities Of The Third Class Of The State Of New York, Eugene M. Travis, New York (State). Bureau Of Municipal Accountants

State Publications

No abstract provided.


Uniform Classification Of Accounts For Wharfingers, Maine. Public Utilities Commission Jan 1916

Uniform Classification Of Accounts For Wharfingers, Maine. Public Utilities Commission

State Publications

That on and after July 1, 1916, every "wharfinger" operating a wharf, said "wharfinger" being defined in Section 9 of Chapter 129 of the Public Laws of 1913, (see page 3 of this edition) shall keep upon its books in the manner and form prescribed in the "Uniform Classification of Accounts for Wharfingers" the accounts therein so far as the same are applicable to the business of each "wharfinger." That in order that each and every "wharfinger" may comply with the requirements of this order a copy of the "Uniform Classification of Accounts for Wharfingers" shall be sent to said …


Report On Cost Finding Prepared For The American Face Brick Association, Ernst & Ernst, American Face Brick Association Jan 1916

Report On Cost Finding Prepared For The American Face Brick Association, Ernst & Ernst, American Face Brick Association

State Publications

Pursuant to your request, we have conferred individually with the several members of THE AMERICAN FACE BRICK ASSOCIATION, PITTSBURGH, to whom at the outset of our engagement with you we have been directed. In rendering this service in accordance with your requirements as made known to us, we have directed our efforts with the purpose to acquire an intimate acquaintance with the various processes employed in the manufacture of face brick and with the physical conditions which exist generally in face brick manufacturing plants. In this report we give consideration to the important details which enter into a cost finding …


Uniform Classification Of Accounts For Municipal Electric Light And Power Utilities, C. W. Clausen, James F. Leghorn, Washington (State). Bureau Of Inspection And Supervision Of Public Offices Jan 1916

Uniform Classification Of Accounts For Municipal Electric Light And Power Utilities, C. W. Clausen, James F. Leghorn, Washington (State). Bureau Of Inspection And Supervision Of Public Offices

State Publications

No abstract provided.


Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners Jan 1916

Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners

State Publications

Pursuant to the provisions of the statute conferring jurisdiction upon this board to prescribe methods of accounting and forms for the use of telephone companies doing business in this state, the subjoined accounting circular is adopted and approved to become effective as of April 30, 1916. Each telephone company doing business in this state is hereby commanded and required to keep its accounts in strict conformity with these accounting rules. Let the original of said accounting circular be filed in the office of this board and copies thereof printed and distributed to the telephone companies interested for their information.


Report On Uniform Town Accounting Under The Provisions Of No. 109 Of The Acts Of 1915, Guy W. Bailey, Horace F. Graham Jan 1916

Report On Uniform Town Accounting Under The Provisions Of No. 109 Of The Acts Of 1915, Guy W. Bailey, Horace F. Graham

State Publications

The Committee duly appointed by your Excellency under the provisions of No. 109 of the Acts of 1915, entitled "An Act Providing for the Establishment of a Uniform System of Accounting in Towns and Villages", respectfully report.


Uniform Classification Of Accounts For Water Companies, Maine. Public Utilities Commission Jan 1915

Uniform Classification Of Accounts For Water Companies, Maine. Public Utilities Commission

State Publications

In accordance with Chapter 129, section 11 of the Public Laws of 1913 this commission has had prepared under its direction, the herein described accounts which shall be known as the Uniform Classification of Accounts for Water Companies.


Requirements Governing Preparation And Rendition Of Accounts, Including Pre-Audit, Final Audit And Payment In Accordance With The Provisions Of Statutory Law Regulating Appropriations And The Receipt And Disbursements Of State Moneys, New Jersey. State Comptroller Jan 1914

Requirements Governing Preparation And Rendition Of Accounts, Including Pre-Audit, Final Audit And Payment In Accordance With The Provisions Of Statutory Law Regulating Appropriations And The Receipt And Disbursements Of State Moneys, New Jersey. State Comptroller

State Publications

Published by direction of the State Comptroller, Jun 1, 1914. It is intended by the publication of this pamphlet to make easy for all Departments of the State Government the preparation of all accounts against the State, so that the public business may be facilitated. The statutes by which the receipts and, disbursements of State funds were regulated have been materially changed by the recent legislation enacted and methods of transacting public business and the preparation of the accounts of the several departments of the government must be adapted to conform to this legislation so that the State may receive …


Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission Jan 1914

Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission

State Publications

No abstract provided.


Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota Jan 1914

Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota

State Publications

Pamphlet states 15 rules and regulations for taking the CPA examination in Minnesota.


Frederick E. Ivy...Is Admitted To Practice As A Certified Public Accountant, Tennessee State Board Of Accountancy, Fredereick E. Ivy Jun 1913

Frederick E. Ivy...Is Admitted To Practice As A Certified Public Accountant, Tennessee State Board Of Accountancy, Fredereick E. Ivy

State Publications

No abstract provided.


Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission Jan 1913

Uniform Classification Of Accounts For Gas Corporations, Arizona Corporation Commission

State Publications

That the Uniform Classification of Accounts and detailed text or instructions annexed hereto and hereby made a part hereof, be used and adopted by all gas corporations doing business in the State of Arizona on or before the 1st day of January, 1914, and until the further order of the Commission in the premises made and provided.


C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy Jan 1913

C.P.A. Examination Questions Set By The Minnesota State Board Of Accountancy, Minnesota. State Board Of Accountancy

State Publications

Fourth examination, November, 1913