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Full-Text Articles in Accounting

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1978

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1978

Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1978

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Conversion Of The Community Unit School District Number One 1978-79 Chart Of Accounts To The Chart Of Accounts In The Illinois Program Accounting Manual, Terry W. Weir Jan 1978

Conversion Of The Community Unit School District Number One 1978-79 Chart Of Accounts To The Chart Of Accounts In The Illinois Program Accounting Manual, Terry W. Weir

Masters Theses

Section 2-3.27 of the School Code of Illinois requires the State Superintendent of Education to formulate and approve forms, procedures, and regulations for school districts in proper accounting of all receipts and disbursements; and to publish and keep current manuals, in loose-leaf form, relative to budgetary and accounting procedures.

At the present time the state has issued two accounting guidelines, the Illinois Financial Accounting Manual and the Illinois Program Accounting Manual. Community Unit School District Number One is currently using the chart of accounts from the Illinois Financial Accounting Manual for Local School Systems, Circular Series A, Number 246, revised …


Uniform Cpa Examination Questions May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1978

Uniform Cpa Examination Questions May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Aicpa Annual Report 1977-78, American Institute Of Certified Public Accountants Jan 1978

Aicpa Annual Report 1977-78, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1978, James H. Macneill, Beatrice Sanders Jan 1978

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1978, James H. Macneill, Beatrice Sanders

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of July 31, 1978, American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Tabulation Of Cpas As Of July 31, 1978, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1978

Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This statement of position is being issued because the subject is receiving increased attention. Although supplementary current value information is not required for presentation of financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles, a few companies are now presenting such information (in addition to that disclosed pursuant to the requirements of the Securities and Exchange Commission for certain replacement cost information) in annual reports to shareholders.


Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1978

Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

The audit guide suggests confirmation of insurance policies in force directly with policyholders; however, the audit guide does not discuss circumstances when confirmation would be appropriate and, as a result, practice has varied. The purpose of the Statement of Position is to identify those circumstances in which the independent auditor ordinarily should confirm insurance policies in force. This Statement of Postiion is applicable to both stock and mutual life insurance companies.


Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division

Issues Papers

No abstract provided.


Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions Jan 1978

Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions

Issues Papers

No abstract provided.


Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division

Issues Papers

No abstract provided.


Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1978

Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1978

Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman Jan 1978

Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman

Guides, Handbooks and Manuals

No abstract provided.


Summary Of The Staff Analyses Of Cases Involving Audit Failures As Referred To In The "Report Of Tentative Conclusions" Of The Commission On Auditors' Responsibilities, Commission On Auditors' Responsibilities Jan 1978

Summary Of The Staff Analyses Of Cases Involving Audit Failures As Referred To In The "Report Of Tentative Conclusions" Of The Commission On Auditors' Responsibilities, Commission On Auditors' Responsibilities

Association Sections, Divisions, Boards, Teams

No abstract provided.


Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission Jan 1978

Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen Jan 1978

Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


Memorandum From W. E. Olson, American Institute Of Certified Public Accountants, To Staff Serving Committees With Open Meetings, Re: Overall Policies And Procedures Affecting Public Meetings Of Institute Committees., W. E, Olson Dec 1977

Memorandum From W. E. Olson, American Institute Of Certified Public Accountants, To Staff Serving Committees With Open Meetings, Re: Overall Policies And Procedures Affecting Public Meetings Of Institute Committees., W. E, Olson

American Institute of Accountants

No abstract provided.


Changing Times For The Auditors. Address Before Financial Reporting Conference, Butler Univ., Indianapolis, Dec. 2, 1977, Wallace E. Olson Dec 1977

Changing Times For The Auditors. Address Before Financial Reporting Conference, Butler Univ., Indianapolis, Dec. 2, 1977, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Legislative Report, Volume 10, Number 12, December 1977, American Institute Of Certified Public Accountants. Legislative Reference Service Dec 1977

Legislative Report, Volume 10, Number 12, December 1977, American Institute Of Certified Public Accountants. Legislative Reference Service

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1977, American Institute Of Certified Public Accountants (Aicpa) Dec 1977

Cpa Client Bulletin, December 1977, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Practitioner, Vol.1 No. 2, December 1977, American Institute Of Certified Public Accountants (Aicpa) Dec 1977

Cpa Practitioner, Vol.1 No. 2, December 1977, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Federally Assisted Programs Conference, Speech, Wallace E. Olson Nov 1977

Federally Assisted Programs Conference, Speech, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Legislative Report, Volume 10, Number 11, November 1977, American Institute Of Certified Public Accountants. Legislative Reference Service Nov 1977

Legislative Report, Volume 10, Number 11, November 1977, American Institute Of Certified Public Accountants. Legislative Reference Service

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1977, American Institute Of Certified Public Accountants (Aicpa) Nov 1977

Cpa Client Bulletin, November 1977, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Practitioner, Vol.1 No. 1, November 1977, American Institute Of Certified Public Accountants (Aicpa) Nov 1977

Cpa Practitioner, Vol.1 No. 1, November 1977, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.