Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Discipline
Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 19411 - 19440 of 40069

Full-Text Articles in Accounting

Washington Report, Vol. 14 No.29, September 23, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.29, September 23, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 14 No.41, December 16, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 14 No.41, December 16, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.50, February 4, 1985, American Institute Of Certified Public Accountants. Jan 1985

Washington Report, Vol. 13 No.50, February 4, 1985, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1985), American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1985), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


In Our Opinion… , Vol. 1 No. 1, April, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1985

In Our Opinion… , Vol. 1 No. 1, April, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Total Information System For Physicians: C. 1897, Horace R. Givens Jan 1985

Total Information System For Physicians: C. 1897, Horace R. Givens

Accounting Historians Journal

This note describes an account book designed for the use of physicians, from the late 19th century. In addition to financial records, the book provides space for recording details of the medical problem, prescribed treatment, patient condition, and other matters of concern to the doctor. Records were to be kept for each patient, with supplemental entries by type of case. The book represents an early attempt to provide a total information system for the user; a system in which all necessary information would be available without reference to other material.


Nineteenth Century Income Tax In The South, William D. Samson Jan 1985

Nineteenth Century Income Tax In The South, William D. Samson

Accounting Historians Journal

In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed during this time. Of particular interest are the common factors and events which led most southern states and the Confederacy to experiment with an income tax. These experiments influenced the structure of the United States federal and state income taxes in the next century.


Mbe, A Publication For Minority Business Enterprises, Winter 1985-86, American Institute Of Certified Public Accountants. Minority Business Development Committee Jan 1985

Mbe, A Publication For Minority Business Enterprises, Winter 1985-86, American Institute Of Certified Public Accountants. Minority Business Development Committee

Newsletters

No abstract provided.


Accountants' Index. Thirty-Third Supplement, January-December 1984, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Accountants' Index. Thirty-Third Supplement, January-December 1984, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)

Accountants' Index

No abstract provided.


Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore Jan 1985

Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore

Woman C.P.A.

No abstract provided.


Earnings Gap In The 1980’S: Its Causes, Consequences And Prospects For Elimination, Daniel E. Maahs, Paula C. Morrow, James C. Mcelroy Jan 1985

Earnings Gap In The 1980’S: Its Causes, Consequences And Prospects For Elimination, Daniel E. Maahs, Paula C. Morrow, James C. Mcelroy

Woman C.P.A.

No abstract provided.


Developing An Effective Advertising Campaign: Helps Create An Effective Professional Image, Terri L. Hollingsworth, Clifford E. Hutton Jan 1985

Developing An Effective Advertising Campaign: Helps Create An Effective Professional Image, Terri L. Hollingsworth, Clifford E. Hutton

Woman C.P.A.

No abstract provided.


Work As A Central Life Interest In Male And Female Senior And Staff Accountants In Large Cpa Firms, Marc Levine Jan 1985

Work As A Central Life Interest In Male And Female Senior And Staff Accountants In Large Cpa Firms, Marc Levine

Woman C.P.A.

No abstract provided.


Electronic Data Processing: Choosing Computerized Tax Preparation Aids, Elise G. Jancura Jan 1985

Electronic Data Processing: Choosing Computerized Tax Preparation Aids, Elise G. Jancura

Woman C.P.A.

No abstract provided.


Remarks By The Honorable Katherine D. Ortega Treasurer Of The United States Before The 1984 Awscpa-Aswa Joint Annual Meeting October 10, 1984, Katherine D. Ortega Jan 1985

Remarks By The Honorable Katherine D. Ortega Treasurer Of The United States Before The 1984 Awscpa-Aswa Joint Annual Meeting October 10, 1984, Katherine D. Ortega

Woman C.P.A.

No abstract provided.


In Our Opinion… , Vol. 1 No. 2, July, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1985

In Our Opinion… , Vol. 1 No. 2, July, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 1 No. 3, October, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1985

In Our Opinion… , Vol. 1 No. 3, October, 1985, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


What's Going On, Edition 85-3 )July, 1985), American Institute Of Certified Public Accountants Jan 1985

What's Going On, Edition 85-3 )July, 1985), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Practicing Cpa, Vol. 9 No. 1, January 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Practicing Cpa, Vol. 9 No. 1, January 1985, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


History Of Advertising By Accountants, Thomas D. Wood, Anne J. Sylvestre Jan 1985

History Of Advertising By Accountants, Thomas D. Wood, Anne J. Sylvestre

Accounting Historians Journal

The accounting profession has changed to meet the requirements of business, government and other economic influences. In particular, standards of practice and principles to guide the selection of choices have been developed, modified, restated and fine-tuned over the past 70 to 80 years in response to the needs of an expanding American economy. Accountants wanted to be a profession, and advertising was believed to be unethical. This belief has also changed, and accountants have come full circle in the matter of advertising.


Financial Administration Of Ancient Ashanti Empire, Kwame Afosa Jan 1985

Financial Administration Of Ancient Ashanti Empire, Kwame Afosa

Accounting Historians Journal

Ashanti was an empire which flourished in the forest region of present-day Ghana in the 16th and 17th centuries. Ashanti was a monarchy with a bureaucracy financed through taxes. The system of tax collection was one of apportionment among the levels of the social strata that were required to bear the tax burden. Accounting controls over funds which finally reached the coffers of the monarch involved boxes.The operations and uses of Adaka Kesie (the Big Box) and Apim Adaka (the Box of Thousand) could be likened to a current account and a petty cash account respectively.


Accounting In Ancient Times, Ernest Stevelinck Jan 1985

Accounting In Ancient Times, Ernest Stevelinck

Accounting Historians Journal

Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The interpretations of the records is doubtful, due to the very different economic environment in which they were created. In any case, there is little of interest to the present-day accountant in the study of primitive and obsolete accounting practices.


Story Of The Sixth Rule, Benny R. Copeland Jan 1985

Story Of The Sixth Rule, Benny R. Copeland

Accounting Historians Journal

This paper traces the development of the "sixth rule," the last of the six rules which the membership of the American Institute of Accountants approved at the 1934 annual meeting. The sixth rule appeared suddenly in the Report of the Special Committee on Development of Accounting Principles. It was added, almost at the last moment, in response to the issuing of a "Stop Order" by the Federal Trade Commission (FTC) against the registration statement of Unity Gold Corporation. The profession joined the FTC in criticizing the method of accounting employed by Unity. And, as a result, the sixth rule was …


Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers Jan 1985

Spiraling Upward: Auditing Methods As Described By Montgomery And His Successors, John Holmes Myers

Accounting Historians Journal

Audit emphasis this century has swung away from chasing entries through the books to values being fairly presented and then back again. Now, however, what was chasing entries through the books has become verifying internal controls. This verification is primary evidence that statement values are fair, and comparison of values to things themselves is corroborative evidence. Thus, auditors have not gone around in a circle, but in a radically changing environment they have spiraled upward. These conclusions are drawn from a review of the nine editions of Montgomery's Auditing published through 1975 and from the two editions which Montgomery prepared …


Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry Jan 1985

Doctoral Research [1985, Vol. 12, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Medieval Records of Ombersley Manor (Rentals and Court Rolls, 1300-1500) by Gabriele Pietro Scardellato; Gods, Godsagare Och Landbor 1450-1520: Studier i de senmedel-tida fralsegodsens funktion (Estates, Estate Holders and Tenants 1450-1520. Studies in the Function of the Estates Belonging to the Nobility) by I. M. Munktell; The Politics of Tax Reform in France, 1906-1926 by Stephen Walker Owen; Lonen en Bedrijfsresultaten bij de Nederlandse steenkolenmijnon-dernemingen in de Gemeenschappelijke Steenkolemarkt van de E.G.K.S. (Wages and Profits/Losses in the Dutch Coal Mines in the Common Coal Market of the European Coal and Steel Community) by J. M. G. Pieters; …


Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley Jan 1985

Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley

Accounting Historians Journal

Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.


Accounting On The Old Plantation: A Study Of The Financial Records Of An Ante-Bellum Louisiana Sugar Planter, Joseph R. Razek Jan 1985

Accounting On The Old Plantation: A Study Of The Financial Records Of An Ante-Bellum Louisiana Sugar Planter, Joseph R. Razek

Accounting Historians Journal

Very little information exists on the accounting methods and procedures of the great cotton and sugar plantations in the Southeastern United States during the period preceding the Civil War. Fortunately, one sugar planter, William J. Minor of Natchez, Mississippi and Houma, Louisiana, maintained a detailed set of records, among which are two ledgers. From these we learn that a hybrid accounting system, using elements of cash and accrual and single and double-entry bookkeeping, was in use. While such a system might seem strange today, it appears to have served its purpose in its particular operating environment.


1904 Congress Of Accountants: National Or International?, J. M. Samuels Jan 1985

1904 Congress Of Accountants: National Or International?, J. M. Samuels

Accounting Historians Journal

The International accounting congresses, which are held every five years, are numbered under the assumption that the first such international gathering was the one held in St. Louis in 1904. In this paper, the question is raised whether this 1904 Congress should be called "international". There are reasons to believe that the main objective of the congress was to raise the status of the profession in the United States, and that the slight international involvement was little more than window dressing.


James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher Jan 1985

James O. Mckinsey, Tonya K. Flesher, Dale L. Flesher

Accounting Historians Journal

The first book on the subject of budgeting, and the first textbook on managerial accounting, were both authored by James O. McKinsey, a professor at the University of Chicago. He was also one of the main contributors to the development of accounting education in the United States during the first third of the twentieth century. He became president of the American Association of University Instructors in Accounting, the predecessor of the American Accounting Association.


Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants Jan 1985

Accounting Trends And Techniques, 39th Annual Survey, 1985 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.