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Articles 36721 - 36750 of 40108

Full-Text Articles in Accounting

Requirements For Original Listing, New York Stock Exchange. Committee On Stock List Jan 1922

Requirements For Original Listing, New York Stock Exchange. Committee On Stock List

Individual and Corporate Publications

An application, conforming to these requirements, signed by an executive officer of the applying corporation, voting trustees, or depositary committees, and nine printed or typewritten copies must be filed with the Secretary of the Exchange at least five days prior to date set for consideration. Applications must be accompanied by the required papers and agreements, and by a check for one hundred dollars for each $1,000,000, or portion thereof, of each class of security (including stock of the par value of $100 per share) or for each 10,000 shares, or portion thereof, of stock of a par value of less …


Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements, An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …


Office Record And Control For Insurance Agents And Brokers, American System Company Jan 1922

Office Record And Control For Insurance Agents And Brokers, American System Company

Individual and Corporate Publications

Insurance Agents and Brokers, whose lasting success is best measured by the thoroughness with which their trade and profession functions, apparently need a more orderly process of accounting and record keeping. The hit-and-miss methods of finances and the resultant cost and worry, a continual search and confusion of records, and an unnecessary waste of clerical time are conditions from which business typical of an Insurance Office greatly suffer. There are two contending factors in the business, one underwriting, the other record keeping, with each dependent upon the other. Underwriting, through its attended field of technical supervision, has reached at least …


What The Banker Expects From The Accountant, John N. Eaton Jan 1922

What The Banker Expects From The Accountant, John N. Eaton

Individual and Corporate Publications

What does a banker expect an audited statement to show? He expects that it will set forth a correct picture of all the assets and ail the liabilities of the company. And he expects that these various assets and liabilities will be classified and described with sufficient detail and exactness to enable him to form a satisfactory estimate of their value as a basis for granting credit.


Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports Jan 1922

Classification And Definitions Of Ledger Accounts, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs. Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The classification of ledger accounts appearing on the following pages is not intended to fit the accounts of any one particular firm, or, in fact, of any one industry. It is at best only a broad treatment of representative accounts used in manufacturing industries. Likewise, the definitions are not intended to apply specifically to accounts found in any one ledger, but are intended to point out the particular group in which any account would fall. In using this classification, it should be remembered that the individual accounts will have to be set up according to the needs of each different …


Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates Jan 1922

Financial Statements: An Explanation In Brief Of A System For Their Analysis From The Standpoint Of The Credit Grantor And The Business Executive, Robert Morris Associates

Individual and Corporate Publications

Financial statements are called for by banks in order to get a survey of the financial condition of the risk. Under even the closest and most careful analysis the study of any statement cannot cover the whole risk because there are other elements quite as important as the financial element which in many instances would entirely offset a poor or good financial showing. The elements in analysing a risk can be generally divided into three types. One element in a risk is the financial strength displayed. A second element is the so-called moral risk. The final element is the economic …


Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough Jan 1922

Perpetual Inventory Or Stores Control, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough

Individual and Corporate Publications

Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system.


Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports Jan 1922

Balance Sheets And Profit And Loss Statements: Analyzed And Defined For Business Executives, Boston Chamber Of Commerce. Bureau Of Commercial And Industrial Affairs Committee On Industrial Accounting And Executive Reports

Individual and Corporate Publications

The two basic reports which the chief executives of any business enterprise should receive currently are: 1. The Balance Sheet, and 2. The Statement of Profit and Loss. The Balance Sheet represents the financial condition of a business at a given date, and the Statement of Profit and Loss explains the change in net worth resulting from the industrial or business operations during a given period. The Balance Sheet and the Statement of Profit and Loss are prepared not only for those who operate the business, but also for those who own it. These statements are useful from at least …


Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle Jan 1922

Controlling Elements In Rate Making Especially The Value Of Service, Lewis E. Gettle

Individual and Corporate Publications

To discuss all of the controlling elements in rate making would be entirely beyond the scope of this paper. Many of these elements have been the subject of a voluminous and exhaustive literature with which most of you are probably familiar. The cost of service doctrine, with the determination of value, the analysis and apportionment of expenses and the more or less involved assignment of costs which its application entails has been so fully discussed that there is little that I can add within the limits of this paper. It has seemed to me, however, that it might be worth …


Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants Jan 1922

Biographical Sketches, Pennsylvania Institute Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.


Philosophy Of Accounts, Charles E. Sprague Jan 1922

Philosophy Of Accounts, Charles E. Sprague

Individual and Corporate Publications

No abstract provided.


Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume I, Uniform Accounting And Estimating System, Ernst & Ernst, National Paper Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.


Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association Jan 1922

Uniform Accounting, Estimating And Cost Finding Methods For The Set-Up Paper Box Industry, Volume Ii, Uniform Cost Finding System, Ernst & Ernst, National Paoer Box Manufacturers Association

Individual and Corporate Publications

No abstract provided.


Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation Jan 1922

Certificate Of Incorporation Of The American Institute Of Accountants Foundation., American Institute Of Accountants. Foundation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners Jan 1922

Circular Of Information ; Syllabus ; Bibliography ; Rules Of The Board, American Institute Of Accountants. Board Of Examiners

Association Sections, Divisions, Boards, Teams

The following information is intended to answer inquiries from persons seeking advice in regard to membership in the American Institute of Accountants. It is believed that the information is sufficiently explicit to answer any reasonable inquiry which may be made.


Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants Jan 1922

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1922, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Constitution And By-Laws, American Institute Of Accountants Foundation Jan 1922

Constitution And By-Laws, American Institute Of Accountants Foundation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Deflation In Relation To Cost Accounting, Stanley G.H. Fitch Jan 1922

Deflation In Relation To Cost Accounting, Stanley G.H. Fitch

Journal of Accountancy

No abstract provided.


Should Obsolescence Be Capitalized?, Earl A. Saliers Jan 1922

Should Obsolescence Be Capitalized?, Earl A. Saliers

Journal of Accountancy

No abstract provided.


Naval-Stores Accounting, V. E. Bennett Jan 1922

Naval-Stores Accounting, V. E. Bennett

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Jan 1922

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Students’ Department, H. A. Finney Jan 1922

Students’ Department, H. A. Finney

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1922

Journal Of Accountancy, January 1922 Vol. 33 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Current Literature, American Institute Of Accountants. Library Jan 1922

Current Literature, American Institute Of Accountants. Library

Journal of Accountancy

No abstract provided.


Letter From American Institute Of Accountants Executive Committee To Members And Associates Of The Aia Urging Support Of The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., American Institute Of Accountants. Executive Committee Dec 1921

Letter From American Institute Of Accountants Executive Committee To Members And Associates Of The Aia Urging Support Of The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., American Institute Of Accountants. Executive Committee

American Institute of Accountants

No abstract provided.


Confidential Bulletin From A. P. Richardson, Secretary, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: Importance Of Favorable Action By Congress On The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., A. P. Richardson, American Institute Of Accountants. Executive Committee Dec 1921

Confidential Bulletin From A. P. Richardson, Secretary, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: Importance Of Favorable Action By Congress On The Cpa Bill (Senate 2531), Introduced By Senator Capper And Representative Zihlman., A. P. Richardson, American Institute Of Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants Dec 1921

Revised Constitution And By-Laws, December 15, 1921, National Association Of Cost Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


New England Regional Meeting Banquet, December 10, 1921., American Institute Of Accountants, Connecticut Society Of Certified Public Accountants Dec 1921

New England Regional Meeting Banquet, December 10, 1921., American Institute Of Accountants, Connecticut Society Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


H.R. 9446: A Bill To Incorporate The American Institute Of Accountants., United States. House Of Representatives Dec 1921

H.R. 9446: A Bill To Incorporate The American Institute Of Accountants., United States. House Of Representatives

Association Sections, Divisions, Boards, Teams

No abstract provided.


Confidential Letter From Carl H. Nau, Chairman, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: District Of Columbia Society Of Public Accountants/National Association Of Certified Public Accountants., Carl H. Nau, American Institute Of Accountants. Executive Committee Dec 1921

Confidential Letter From Carl H. Nau, Chairman, Executive Committee, American Institute Of Accountants, To Members And Associates Of The Aia Re: District Of Columbia Society Of Public Accountants/National Association Of Certified Public Accountants., Carl H. Nau, American Institute Of Accountants. Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.