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Articles 22381 - 22410 of 40127

Full-Text Articles in Accounting

Speaking And Writing, Anonymous Jan 1976

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


H&S Scene; Shower For Nancy, Anonymous, Arnold Zann Jan 1976

H&S Scene; Shower For Nancy, Anonymous, Arnold Zann

Haskins and Sells Publications

No abstract provided.


Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore Jan 1976

Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore

Haskins and Sells Publications

No abstract provided.


Auditing Symposium Iii: Proceedings Of The 1976 Touche Ross/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Howard Stettler Jan 1976

Auditing Symposium Iii: Proceedings Of The 1976 Touche Ross/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Howard Stettler

Proceedings of the University of Kansas Symposium on Auditing Problems

Auditing perspective of the historical development of internal control / Willie Hackett, Sybil C. Mobley; Discussant's response to an auditing perspective of the historical development of internal control / Rodney J. Anderson; Management behavior -- An auditing horizon / W. Donald Georgen; Discussant's response to management behavior -- An auditing horizon / Robert L. Grinaker; Symbolism and communication in the auditor's report / Lee J. Seidler; Discussant's response to symbolism and communication in the auditor's report / Charles W. Lamden; Risk and uncertainty in financial reporting and the auditor's role / Douglas R. Carmichael; ; Discussant's response to risk and …


Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson Jan 1976

Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman Jan 1976

Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman

Accounting Historians Journal

Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices. Controversy continues to exist as to which of these two costing methods is better for decision making purposes and for reporting to the users of accounting information. The objective of this paper is to dwell upon the historical nature of the controversy and build a case for a method of costing that rests on economic logic and realities of the market place.


In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns Jan 1976

In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns

Accounting Historians Journal

The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.


Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni Jan 1976

Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni

Accounting Historians Journal

The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.


In All My Years -- Notes On Handicapping, William Andrew Paton Jan 1976

In All My Years -- Notes On Handicapping, William Andrew Paton

Accounting Historians Journal

I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is preferable to any egalitarian system. We should avoid like the plague all efforts to harass, restrict, or handicap the talented, the efficient, the superior performer. This is just as sound a stance in economics generally as in sports.


Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir Jan 1976

Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir

Accounting Historians Journal

An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the measurement of income--that is, the process of matching costs and revenues--determine the balances that are necessarily carried forward in the balance sheet? That can be called an income statement or revenue and expense perspective. In stating the issue in that way, it is extremely important to recognize that the issue is not whether the balance sheet or income statement is the more important …


Summary Report Of The Committee On Goals And Objectives, S. Paul Garner Jan 1976

Summary Report Of The Committee On Goals And Objectives, S. Paul Garner

Accounting Historians Journal

The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.


Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser Jan 1976

Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser

Accounting Historians Journal

The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.


Calf Path, Author Unknown Jan 1976

Calf Path, Author Unknown

Accounting Historians Journal

The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.


Other Features, Academy Of Accounting Historians Jan 1976

Other Features, Academy Of Accounting Historians

Accounting Historians Journal

Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages


Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes] Jan 1976

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes


New Approach To Calculating Earnings Per Share, Philip J. Harmelink, Imogene A. Posey Jan 1976

New Approach To Calculating Earnings Per Share, Philip J. Harmelink, Imogene A. Posey

Woman C.P.A.

No abstract provided.


Education: More College Women Majoring In Accounting: The Numbers And Some Reasons, Loudell O. Ellis Jan 1976

Education: More College Women Majoring In Accounting: The Numbers And Some Reasons, Loudell O. Ellis

Woman C.P.A.

No abstract provided.


Electronic Data Processing: Using Contracted Computer Services, Elise G. Jancura Jan 1976

Electronic Data Processing: Using Contracted Computer Services, Elise G. Jancura

Woman C.P.A.

No abstract provided.


Personal Management: Inflation And You, Ruth H. Bullard Jan 1976

Personal Management: Inflation And You, Ruth H. Bullard

Woman C.P.A.

No abstract provided.


Theory & Practice: Reits, Marilyn J. Nemec Jan 1976

Theory & Practice: Reits, Marilyn J. Nemec

Woman C.P.A.

No abstract provided.


Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1976

Editor's Notes, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Woman Cpa Volume 38, Number 1, January 1976, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Jan 1976

Woman Cpa Volume 38, Number 1, January 1976, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa) Jan 1976

Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Denver: An Office Profile, Anonymous, Bruce Mcallister Jan 1976

Denver: An Office Profile, Anonymous, Bruce Mcallister

Haskins and Sells Publications

No abstract provided.


And Now A Brief Message From Your Local Radio And Tv Accountant, Ruth H. Doumlele Jan 1976

And Now A Brief Message From Your Local Radio And Tv Accountant, Ruth H. Doumlele

Woman C.P.A.

No abstract provided.


Small Business: Lease Or Purchase?, Barbara I. Rausch Jan 1976

Small Business: Lease Or Purchase?, Barbara I. Rausch

Woman C.P.A.

No abstract provided.


Integrating Audit Judgment And Statistical Sampling Decisions, Larry P. Bailey Jan 1976

Integrating Audit Judgment And Statistical Sampling Decisions, Larry P. Bailey

Woman C.P.A.

No abstract provided.


Symbolism And Communication In The Auditor's Report, Lee J. Seidler Jan 1976

Symbolism And Communication In The Auditor's Report, Lee J. Seidler

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Questions At Stockholders Meetings -- 1976, Haskins & Sells Jan 1976

Questions At Stockholders Meetings -- 1976, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;