Accounting Commons^™

Cpa Client Bulletin, February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, February March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 15, Number 1, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 25 No. 2, February 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, February/March 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Income Tax Preparation System, Seng Lip Ku

Student Works (2000-2009)

Final year thesis is one of major requirements to fulfill Bachelor Degree in Computer Science at University Malaya, We need to develop a system alone or in one group from beginning stage of literature survey until the system was delivered. I had been chosen to develop a system so call income tax preparation system, which require assisting taxpayers to prepare the return forms and furnish estimate of the tax payable for the year of assessment. At the same time calculate tax to be pay to Lembaga Hasil Dalam Negeri Malaysia (LHDN) by monthly payments. The system will be developed for …

Aicpa Financial Statement Preparation Manual : Nonauthoritative Practice Aids : As Of February, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Media Contacts Summary - Through January 31, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Budget Report, Wku Student Government Association

Student Government Association

Treasurer's report for the month of January 2001.

2000-2001 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2000-2001 Financial Summary of Morehead State University.

2001-2002 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2001-2002 Operating Budget of Morehead State University.

In Our Opinion… , Vol. 17 No. 1, January 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Members In Business And Industry, January 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Facts About Acsec, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Generally Accepted Auditing Standards; Statement On Auditing Standards, 095, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.

Codification Of Statements On Auditing Standards, Numbers 1 To 93 (2001), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Small-Time Accounting: A 19th Century Meat Merchant In Maine, Gloria Vollmers, Darlene Bay

Accounting Historians Journal

The journal of Amos K. Hersey, a 19th century meat merchant from Pembroke, Maine is examined in this paper. The accounting system used by Hersey is analyzed and compared with contemporary prescriptions for account keeping. The paper seeks to contribute to the emerging literature on the history of accounting among ordinary people. It shows how the accounts kept by Hersey reflect and illuminate several features of a local economy and society.

Lady And The Accounts: Missing From Accounting History?, Linda M. Kirkham, Anne Loft

Accounting Historians Journal

Amanda Vickery's, The Gentleman's Daughter: Women's Lives in Georgian England, [1998] provides a challenging and controversial account of the lives of genteel women in provincial England. In this review essay, we consider the implications of her insights and revelations for accounting history research. We argue that her work raises a number of issues concerning what and where accounting took place in the 18th century. In particular, it is suggested that the detailed accounts' contained within genteel women's pocket books were a means by which they came to know' their household in order to manage their duties and responsibilities. Accounting historians …

Accounting History: A Survey Of Academic Interest In The U.S., Elliott L. Slocum, Ram S. Sriram

Accounting Historians Journal

A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of …

Announcements [2001, Vol. 28, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements are: table of contents for Accounting and Business Research, Vol. 31, no. 1 (Winter 2000); call for papers for 9th World Congress of Accounting Historians

Raymond J. Chambers' Contributions To The Development Of Accounting Thought, Abdulmalik A. Al-Hogail, Gary John Previts

Accounting Historians Journal

Raymond J. Chambers was an internationally recognized scholar, influential theorist, as well as an important contributor to the study of the history of accounting thought. He was an advocate of the needs of financial statement users. He investigated what users, not accountants, considered important and what in fact was relevant to their decision-making. He challenged existing theoretical propositions which he believed were only rationalization of current practices. He argued that the lack of a rigorously developed theory of accounting led to contradictory and less relevant accounting practices. In his theory of continuously contemporary accounting (CoCoA), he demonstrated with logic and …

Recognition And Valuation Of Current Assets On The Balance Sheet In The United States, 1865-1940, Carol Normand, Charles W. Wooton

Accounting Historians Journal

A. C. Littleton [1933, pp. 149-151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial statements. The purpose of this paper is to explore the historical evolution of the recognition, grouping, and valuation of current assets on the balance sheet in the United States between 1865 and 1940 at which time the basic format for reporting such assets had been adopted. The paper expands the examination of the balance sheet beyond a traditional emphasis on long-life assets to an …

Accounting For Justice: Entitlement, Want And The Irish Famine Of 1845-7, Warwick Funnell

Accounting Historians Journal

The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore, in the maintenance and creation of societies in which relations are primarily defined in terms of property, however it is distributed, and justice is determined by the sanctity of property rights. Accounting historians are encouraged to broaden the compass of their research to include the association between accounting and justice which is already well recognised in the critical accounting literature. Theories of justice, especially those of 19th century political theorists such as Bentham and Senior, and more recently …

Noticeboard [2001, Vol. 28, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Noticeboard has announcements for: Call for Conference proposal 2004-2005, by the Academy of Accounting Historians; Call for Papers by Indonesian Mangement & Accounting Research; Call for papers for Accounting, Business & Financial History Conference, 17-18 September 2002; Accounting History Call for Papers, Management Accounting as Social and Institutional practice; Table of contents for Accounting and Business Research, Vol. 31, no. 2 (Spring 2001); Table of contents for Accounting and Business research, Vol. 31, no. 3 (Summer 2001)

In Our Opinion… , Vol. 17 No. 4, October 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Payroll Tax Incidence: An Empirical Investigation Of Shifting The Payroll Tax Burden, Ted D. Englebrecht, Laurie J. Henry, Govind S. Iyer

Accounting Faculty Publications

The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.

While there has been considerable conjecture about the shifting of the payroll tax burden, …