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Articles 20371 - 20400 of 40108

Full-Text Articles in Accounting

Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work that the auditor has done and the conclusions that he has reached concerning significant matters.

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Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This statement revises: Generally Accepted Auditing Standards auditor's study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and auditing procedures for goods held reports on audited financial statements the meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report letters for underwriters and audit sampling.

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Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.

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Tri-Cities: An Office Profile, Minneapolis, St Paul, Burnsville, Anonymous, James H. Karales Jan 1982

Tri-Cities: An Office Profile, Minneapolis, St Paul, Burnsville, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.

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History Of Lifo, Harry Zvi Davis Jan 1982

History Of Lifo, Harry Zvi Davis

Accounting Historians Journal

The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.

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Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue Jan 1982

Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue

Accounting Historians Journal

In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of "Threefold Bookkeeping" system as a whole: and to exemplify the superiority that …

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Hicks On Accounting, Richard P. Brief Jan 1982

Hicks On Accounting, Richard P. Brief

Accounting Historians Journal

Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.

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Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith Jan 1982

Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith

Accounting Historians Journal

Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.

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Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger; The Silk-Weavers of Lyon During the French Revolution, 1786-1 796 by David Lyman Longfellow; The Royal Tobacco Monopoly in Bourbon Mexico 1764-1810 by David Lorne McWatters; Business and Society in Late Colonial Mexico City by John Edward Kicza; The Adoption of Process Innovations in the Peruvian Textile Industry: Organizational Determinants and Sources of Relative Advantage by Fernando Robles; Carman G. Blough: A Study of Selected …

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Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown Jan 1982

Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown

Accounting Historians Journal

Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research winter 1981, Accounting Review April 1982, Accounting and Finance Nov. 1981, Application for Membership, and Guide for Submitting Manuscripts.

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Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl Jan 1982

Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl

Accounting Historians Journal

This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic "logical" objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of "economic substance," enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of "legalism." Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.

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Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward Jan 1982

Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward

Accounting Historians Journal

The article briefly explores the personality and psychological makeup of Carman G. Blough and discusses some experiences during his formative years that made Blough the person he was.

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Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper Jan 1982

Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper

Accounting Historians Journal

A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.

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Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster Jan 1982

Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster

Accounting Historians Journal

Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's English System of Book-Keeping Reviewed by Rasoul H. Tondkar; Thomas J. Hailstones, A Guide to Supply-Side Economics Reviewed by Barry L. Anderson; Saul Levy, Accountants' Legal Responsibility, Reviewed by H. F. Stabler; Graham Mee, Aristocratic Enterprise Reviewed by Christopher Noke; Michael T. O'Neill, Editor, A. P. Richardson: The Ethics of a Humanist Reviewed by Leo Herbert; R. H. Parker, Editor, Bibliographies for Accounting Historians Reviewed …

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New Light On Investors’ Information Sources: Financial Statements Vs. Financial Journals, Lucia S. Chang Jan 1982

New Light On Investors’ Information Sources: Financial Statements Vs. Financial Journals, Lucia S. Chang

Woman C.P.A.

No abstract provided.

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Electronic Data Processing: Segregation Of Duties In Edp Functions, Elise G. Jancura Jan 1982

Electronic Data Processing: Segregation Of Duties In Edp Functions, Elise G. Jancura

Woman C.P.A.

No abstract provided.

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Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown Jan 1982

Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown

Woman C.P.A.

No abstract provided.

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Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1982

Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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People In Dh&S: William K. Quinlan, Anonymous Jan 1982

People In Dh&S: William K. Quinlan, Anonymous

Haskins and Sells Publications

No abstract provided.

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Evolution Of Audit Reporting, Douglas R. Carmichael, Alan J. Winters Jan 1982

Evolution Of Audit Reporting, Douglas R. Carmichael, Alan J. Winters

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Funds Statement As A Management Tool: Forecast, Budget, And Feedback, Robert T. Fahnestock Jan 1982

Funds Statement As A Management Tool: Forecast, Budget, And Feedback, Robert T. Fahnestock

Woman C.P.A.

No abstract provided.

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Woman Cpa Volume 44, Number 1, January 1982, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1982

Woman Cpa Volume 44, Number 1, January 1982, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.

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Washington Report, Vol. 11 No.39, November 22, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.39, November 22, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Discussant's Response To Human Information Processing Research In Auditing: A Review And Synthesis, Gary L. Holstrum Jan 1982

Discussant's Response To Human Information Processing Research In Auditing: A Review And Synthesis, Gary L. Holstrum

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 1: A-L, Linda C. Pierce, Ameerican Institute Of Certified Public Accountants Jan 1982

Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 1: A-L, Linda C. Pierce, Ameerican Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.

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Discussant's Response To Audit Detection Of Financial Statement Errors, William F. Messier Jan 1982

Discussant's Response To Audit Detection Of Financial Statement Errors, William F. Messier

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster Jan 1982

Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster

Woman C.P.A.

No abstract provided.

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Washington Report, Vol. 11 No.7, April 12, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.7, April 12, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 11 No.26, August 23, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.26, August 23, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 11 No.1, March 1, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.1, March 1, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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