Accounting Commons^™

Robert Half Column: For Variety And Flexibility, Consider “Temping”, Max Messmer

Woman C.P.A.

No abstract provided.

Cpa Client Tax Letter, April/May/June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Editor's Notes, Betty Brown

Woman C.P.A.

No abstract provided.

Governmental Auditing: A Comparison Of The 1988 And The 1981 Revisions Of “Government Auditing Standards: Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions”, Lela D. Pumphrey, Karen Sparks

Woman C.P.A.

No abstract provided.

Accountant's Liability Newsletter, Number 21, April 1990, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.

Book Reviews, Jewell Shane, Esther L. Hyman, Chris Fugate

Woman C.P.A.

No abstract provided.

L.A. Accountant?, Leonard A. Bacon, Trini U. Melcher, Scott Greene

Woman C.P.A.

No abstract provided.

Practicing Cpa, Vol. 14 No. 4, April 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Pcps Advocate, Volume11, Number 2, April 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.

State Legislation Matters, Volume 2, Number 2, Spring 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, April 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 5, Number 1, April/May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents

Bankers' Reactions To The New Standard Report And Consistency Reporting Requirements, Marshall A. Geiger

Accounting Faculty Publications

The auditor's report is the primary source of information for a bank loan officer concerned with the integrity of a potential client's financial statements. Recently, the auditing standards board of the American Institute of CPAs established new wording and reporting requirements in the standard report for companies that change accounting principles -- among other changes in reporting on audited financial statements. The ASB modified the long-lived standard report wording to which the U.S. financial community had grown accustomed.

One hundred and ninety-nine randomly selected bank loan officers from across the United States participated in a mail survey designed to assess …

New Accounting Rules For Special Assessments, James Trebby, Robert Yahr

Accounting Faculty Research and Publications

In 1979, the National Council on Governmental Accounting's Statement One eliminated several inconsistencies in governmental accounting. However, accounting for special assessments was never fully resolved. After several revisions, the Governmental Accounting Standards Board (GASB) issued Statement 6 in January 1987. Assessments typically are divided into those providing capital improvements and those providing services. The new accounting and financial reporting requirements include: 1. special assessments for operating services provided to the public, 2. accounting for debt service for which no government has an obligation in an agency fund, and 3. reporting a direct capital expenditure or a transfer to a capital …

Inside Aicpa, March 26, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Inside Aicpa, March 19, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Inside Aicpa, March 12, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Inside Aicpa, March 5, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham

Accounting Historians Notebook

Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.

Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Total News, Volume 2, Number 1, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.

Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee

Accounting Historians Notebook

The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.

History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Report Of The International Research Task Force, Sarah Auman Reed

Accounting Historians Notebook

No abstract provided.

Accounting History Lessons From The Comer School, George N. Comer

Accounting Historians Notebook

No abstract provided.

Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus

Accounting Historians Notebook

This paper is a portion of a line of research based on the premise that one's ability to understand and explain the existence of a particular firm's accounting practices, or of typical firm accounting practices, is enhanced by an understanding of the economics of the firm. Both firms and accounting have existed for a long time, having developed together over many centuries. The focus in this paper is on developments in firm size, in firm strategy regarding vertical integration and diversification, and in form of organization as influences on the development of accounting.

British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker

Accounting Historians Notebook

Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880's and credit American innovators of Frederick Taylor's scientific management movement with conceiving the new practices. However, it is counterintuitive to think the entrepreneurs of the British Industrial Revolution would not have developed costing techniques, given their significant methodological advances in other economic areas, such as technology, capital accumulation, and marketing structure development. This paper reports the findings from a survey of surviving business records from twenty-five large industrial firms during the 1760-1850 period, concentrated in the dominant textile and iron industries. Substantial evidence of mature cost management …

Women In Accounting In Great Britain And In The United States -- Some Historical Parallels, Suzanne N. Cory

Accounting Historians Notebook

The public accounting profession in the United States has its roots in Great Britain. Chartered accountants from England and Scotland came to this country to account for the capital coming into the States from the Old World [Stevens, 1981, p. 3]. Hence, a history of women in accounting in the United States would be expected to have many parallels with a history of women in accounting in Great Britain.