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Articles 36691 - 36720 of 40108

Full-Text Articles in Accounting

Is Single Entry Obsolete?, Anonymous Jan 1922

Is Single Entry Obsolete?, Anonymous

Haskins and Sells Publications

No abstract provided.


Ralph T. Hollis; National Association Enjoined [News Items], Anonymous Jan 1922

Ralph T. Hollis; National Association Enjoined [News Items], Anonymous

Haskins and Sells Publications

No abstract provided.


Additions To The Library, August 1922, Anonymous Jan 1922

Additions To The Library, August 1922, Anonymous

Haskins and Sells Publications

No abstract provided.


Tale Of The Token, Arthur John Farber, Paul Charlton Jennings Jan 1922

Tale Of The Token, Arthur John Farber, Paul Charlton Jennings

Haskins and Sells Publications

No abstract provided.


Book Review, Anonymous Jan 1922

Book Review, Anonymous

Haskins and Sells Publications

No abstract provided.


Examination: May, 1922, North Carolina. State Board Of Accountancy Jan 1922

Examination: May, 1922, North Carolina. State Board Of Accountancy

State Publications

No abstract provided.


Depreciation, George Clyde Mathews, Wisconsin Gas Association Jan 1922

Depreciation, George Clyde Mathews, Wisconsin Gas Association

Publications of Accounting Associations, Societies, and Institutes

Regulation of public utilities in the form in which we know it today is a development of the past fifteen years. The New York and Wisconsin laws in 1907 practically mark the beginning of present methods of regulation. Under these and other laws passed since that time regulation has become less and less a matter of bargaining and of local politics and has come to be more and more a matter of fitting the requirements of regulation to the cost of doing the business. Among these costs that of meeting the loss occasioned by the retirement of property has been …


Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau Jan 1922

Cost Accounting For Logging Operations, G. A. Ware, News Print Service Bureau

Individual and Corporate Publications

No abstract provided.


Plating Costs, A Practical Method Of Figuring Costs For Estimating On A Plating Job- Written For The Metal Industry; Metal Industry, January 1922, W. G. Knox Jan 1922

Plating Costs, A Practical Method Of Figuring Costs For Estimating On A Plating Job- Written For The Metal Industry; Metal Industry, January 1922, W. G. Knox

Individual and Corporate Publications

No abstract provided.


The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath Jan 1922

The Alarm Clock, Volume 1, Number 9, January 1, 1922, Horwath & Horwath

Individual and Corporate Publications

No abstract provided.


Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare Jan 1922

Uniform Accounting System For General Hospitals -- Instruction Bulletin; Instruction Bulletin -- A Uniform Accounting System For General Hospitals, Pennsylvania. Department Of Public Welfare

State Publications

While many of the hospitals of the State already had a complete accounting system, it was true that many others were not prepared to furnish the Department of Public Welfare with the data essential to a consideration of their applications for appropriations. It was for that reason that it was deemed essential that a uniform system of accounting be devised and furnished to all of the hospitals of the State which receive aid from the General Assembly. At the same time it was fully appreciated that a uniform system of accounting would be of great value to the hospitals. Such …


Examination [1922], Virginia State Board Of Accountancy Jan 1922

Examination [1922], Virginia State Board Of Accountancy

State Publications

The examination consists of Commercial Law, Practical Accounting --Part I, Theory of Accounts, Practical Accounting--Part II, and Auditing.


Uniform System Of Accounts For Water Companies, Edward Field Jan 1922

Uniform System Of Accounts For Water Companies, Edward Field

State Publications

In accordance with the provisions of Chapter 199 of the Public Acts of 1921, this Commission hereby prescribes the method for keeping the accounts pertaining to water companies, which method shall be known and designated as, Uniform System of Accounts for Water Companies, Prescribed by The Public Utilities Commission of The State of Connecticut, a copy whereof is hereto annexed. It is hereby ordered that on and after January 1, 1922, every water company as defined herein will be required to carry on its books the accounts herein prescribed or defined, in so far as the same are pertinent to …


National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellee. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Peyton Gordon, Vernon E. West

Federal Publications

This appeal involves the question of whether or not the appellant, National Association of Certified Public Accountants, a corporation, may be enjoined from issuing so-called degrees of certified public accountant. Original item in Boxno. 0409


With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton Jan 1922

With Budget Control, What Non-Essentials Can Be Eliminated From Present Industrial Accounting?, W. P. Hilton

Publications of Accounting Associations, Societies, and Institutes

Accounting, either as a profession or as a part of a concern's employed organization, has an opportunity, already arrived, to merit real recognition as a positive factor in business control and management; in fact, the new order of things has made it necessary for other departments to ask accounting to meet the issue which in turn compels accounting to look beyond the ordinary 1 plus 1 equals 2, or whether an amount should be listed under liabilities or deducted from some asset item. Accounting must get out of the confinement of mere bookkeeping, see the sunrise of a new day …


Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities Jan 1922

Uniform Classification Of Accounts For Electrical Utilities, National Association Of Railway And Utilities Commissioners. Committee On Statistics And Accounts Of Public Utilities

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis Jan 1922

Accounting And Cost Keeping Of The Department Of Engineering And Construction, F. L. Cavis

State Publications

The plan for flood protection included the building of five earth dams across the valleys of the Miami River and its tributaries to form retarding basins, and the improvement of several miles of river channel within the towns and cities of the valley. The dams contain 7,850,000 cubic yards of earth ; their outlet structures contain over 160,000 cubic yards of concrete; the river channel improvements involved the excavation of 4,500,000 cubic yards, and the whole project cost about $30,000,000. Accounting and cost keeping procedure plays a vital part in the development of any industrial or construction project. Familiarity with …


Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve Jan 1922

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve

Federal Publications

This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …


National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants Jan 1922

National Association Of Certified Public Accountants, A Corporation, Appellant, Vs. The United States Of America. Brief For Appellant. In The Court Of Appeals Of The District Of Columbia, October Term, 1922. No. 3870, Tracy L. Jeffords, Edwin C. Dutton, National Association Of Certified Public Accountants

Federal Publications

The United States by its attorney for the District of Columbia filed under sec. 793 of the Code a bill against appellant, a corporation, under sec. 599 of the Code. The bill alleged that appellant was holding itself out as empowered to issue degrees or certificates, without any authority of law, in an utterly careless manner, and against the public policy of the District of Columbia. The bill alleges appellant issued to an applicant in Virginia one of its certificates but does not allege anything wrong or unlawful about this. The bill further alleges that certain persons in California perpetrated …


Announcements, American Institute Of Accountants Jan 1922

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants Jan 1922

Year-Book 1922, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Chicago, Illinois, September 19 And 20, 1922, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


American Institute Of Accountants. Regional Meetings, American Institute Of Accountants Jan 1922

American Institute Of Accountants. Regional Meetings, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. Lawton Jan 1922

Book Reviews, W. H. Lawton

Journal of Accountancy

No abstract provided.


Cost Accounting System For A Bank, Alexander Hamilton Institute Jan 1922

Cost Accounting System For A Bank, Alexander Hamilton Institute

Publications of Accounting Associations, Societies, and Institutes

A banking institution is of the same fiber as the ordinary industrial enterprise, subject to the same ills, responsive to the same treatment. In the industrial plant, cost of units of production must be known in order that a profit may be realized. Likewise in a bank, the cost of units of service must be found, to the same end. In manufacturing, each customer's order must bear its own proportion of expense, and in banking each customer's account should bear its pro rata share of the cost of operation. If, then, a banker can by some means test an account …


Income-Tax Department, Stephen G. Rusk Jan 1922

Income-Tax Department, Stephen G. Rusk

Journal of Accountancy

No abstract provided.


Accounting Simplified, G. W. Greenwood Jan 1922

Accounting Simplified, G. W. Greenwood

Individual and Corporate Publications

The object of this series of articles is to outline a method of accounting which gives to the management all information required concerning the business, but without wasting time, money and effort in collecting information which is not desired and which may not be used; and at the same time to furnish the required information by methods simpler, clearer and with less expenditure of time and money than are involved in the system of bookkeeping which they may be using at the present time.


Analytical Balance Sheets For Industrials, C. E. Woods Jan 1922

Analytical Balance Sheets For Industrials, C. E. Woods

Individual and Corporate Publications

From a financial point of view, investment; its use, control and returns, are the chief objects in every manufacturing business, and all activity should be with this clearly in mind. Looked at in fact, there are just three things, primarily, that tie money up in a manufacturing business, viz: Plant Inventory Accounts Receivable. Plant investment is fixed, or permanent; Inventory and Accounts Receivable are flexible and in these two latter lies the danger to successful administration, unless it is governed by a policy that will keep them well within the confines of the capital employed or available. It is this …


Classification Of Accounts For Sugar Estates, Charles E. Wermuth Jan 1922

Classification Of Accounts For Sugar Estates, Charles E. Wermuth

Individual and Corporate Publications

The relative efficiency and economy of the management of an industry can be measured only by comparison of one plant with another, and for that purpose an intelligent and uniform classification of expenses is essential. The object of this pamphlet is to secure uniformity of practice among sugar estates, thereby making a correct comparison of their operations possible. This classification has been in use since 1904, having been revised from time to time with the assistance of managers of sugar estates with many years' experience in all branches of the industry. It has again been revised and adjusted to present …


Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association Jan 1922

Consumers' Accounting In The Smaller Utility, W. G. Murfit, American Gas Association

Individual and Corporate Publications

Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand …


Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ Jan 1922

Scientific Allowance And Cost System For Upper Leather Cutting In Shoe Factories, W. W. Russ

Individual and Corporate Publications

The aim of the authors of this book has been first to establish the proof that Allowances for Cutting Upper Leather can be reduced almost to an exact science. Second to put before the world so clearly, that any student of ordinary ability, whether a cutter or not, can understand our System of Allowances. The system described has been thoroughly tested and found to be as accurate as practical use will allow.