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Articles 20431 - 20460 of 40108

Full-Text Articles in Accounting

History In Today's Business School, David D. Van Fleet, Daniel A. Wren Jan 1982

History In Today's Business School, David D. Van Fleet, Daniel A. Wren

Accounting Historians Journal

Members of the American Assembly of Collegiate Schools of Business were surveyed to determine to what extent the history of various business school subjects (accounting, economics, management, etc.) was a part of today's curricula. Findings indicated widespread teaching of history and the feeling that more should be done. However, the findings also indicate that much of the current teaching is not being done in separate courses by professional historians or even those interested in history. Implications for curricula development are discussed.


Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells Jan 1982

Taylor's Contribution To Cost Accounting: A Comment, M. C. Wells

Accounting Historians Journal

Frederick Winslow Taylor developed a system of cost accounting while at the Midvale Steel Company (1878 to 1890). In their article on his contribution to the development of cost accounting, Chen and Pan suggest that Taylor has not received the credit he deserves. They also assert a close association between cost accounting and scientific management. Finally, Chen and Pan compare Taylor's work with a book published in 1885 by Metcalfe.


Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue] Jan 1982

Accounting Historians Journal, 1982, Vol. 9, No. 2 [Whole Issue]

Accounting Historians Journal

Fall issue


Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue] Jan 1982

Accounting Historians Journal, 1982, Vol. 9, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum Jan 1982

Value-Added Taxation: The Roots Run Deep Into Colonial And Early America, Robert P. Crum

Accounting Historians Journal

This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which "took root" in colonial …


Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Reporting On Condensed Financial Statements And Selected Financial Data; Statement On Auditing Standards, 042, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance on reporting in a client-prepared document on a. Condensed financial statements (either for an annual or an interim period) that are derived from audited financial statements of a public entity that is required to file, at least annually, complete audited financial statements with a regulatory agency. b. Selected financial data that are derived from audited financial statements of either a public or a nonpublic entity and that are presented in a document that includes audited financial statements (or, with respect to a public entity, that incorporates audited financial statements by reference to information filed with a …


Audit Detection Of Financial Statement Errors: Implications For The Practitioner, Robert E. Hylas Jan 1982

Audit Detection Of Financial Statement Errors: Implications For The Practitioner, Robert E. Hylas

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Illustrations Of Foreign Currency Translation : A Survey Of The Application Of Fasb Statement No. 52; Financial Report Survey, 24, Hortense Goodman, Leonard Lorensen Jan 1982

Illustrations Of Foreign Currency Translation : A Survey Of The Application Of Fasb Statement No. 52; Financial Report Survey, 24, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen Jan 1982

Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.5, March 29, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.5, March 29, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.46, January 11, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.46, January 11, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.49, February 1, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.49, February 1, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.50, February 8, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.50, February 8, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.51, February 15, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.51, February 15, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.52, February 22, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.52, February 22, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.12, May 17, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.12, May 17, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.14, May 31, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.14, May 31, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.18, June 28, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.18, June 28, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.19, July 5, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.19, July 5, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.21, July 19, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.21, July 19, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.22, July 26, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.22, July 26, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.24, August 9, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.24, August 9, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.25, August 16, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.25, August 16, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.27, August 30, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.27, August 30, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.29, September 13, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.29, September 13, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.30, September 20, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.30, September 20, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.32, October 4, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.32, October 4, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.34, October 18, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.34, October 18, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.36, November 1, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.36, November 1, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.37, November 8, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.37, November 8, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.