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Articles 37261 - 37290 of 40115

Full-Text Articles in Accounting

Farm Bookkeeping, E. H. Thomson, United States. Department Of Agriculture Jan 1920

Farm Bookkeeping, E. H. Thomson, United States. Department Of Agriculture

Federal Publications

Adequate records are necessary to the efficient management of any business. The farmer, to be successful, must be a business man as well as a grower of crops and producer of livestock. As a business man he should have suitable business records. Farmers, as a rule, are highly individualistic in their methods, and farm business conditions vary widely. Accordingly, ready-made systems of farm accounts seldom bring out all the facts that the farmer ought to know. Systems must be developed to fit each man's requirements, and efforts to shape one's needs according to a prepared system not based primarily on …

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Classification Of Ledger Accounts For Creameries, George O. Knapp Jan 1920

Classification Of Ledger Accounts For Creameries, George O. Knapp

Federal Publications

In presenting this Classification of Ledger Accounts for Creameries it is the aim of the Bureau of Markets to emphasize the importance of the use of a definite and logical classification of accounts for keeping the financial records of any business and to describe in detail a classification which can be used advantageously by creameries. The use of such a classification is not only a great aid to the bookkeeper in the performance of routine duties, but its consistent use also insures a uniform method of presenting the financial information from year to year regardless of changes in the personnel. …

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Suggested Accounting System For Wheat Flour Millers, United States. Food Administration. Milling Division. Auditing Department Jan 1920

Suggested Accounting System For Wheat Flour Millers, United States. Food Administration. Milling Division. Auditing Department

Federal Publications

Following the demand of the United States Food Administration's Milling Division, that all mills operating under the Rules and Regulations, and in Agreement with the United States Food Administration's Milling Division, render to the Statistical Division, Washington, D. C., a Monthly Cost Report, Form, M. D. 1030 C, numerous inquiries have been received from millers' regarding the compilation of the Report, and requests for a general accounting system which would enable them to complete the Cost Report in a satisfactory manner. Many millers have conducted their business without any kind of an accounting system's others have used single entry books …

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United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education Jan 1920

United Typothetae Of America Standard Cost-Finding System; Principles And General Information Regarding The Use Of The Standard Cost-Find System Together With A List Of Operations In The Various Departments Of The Printing Business, Classified To Show The Productive And Non-Productive Items, United Typothetae Of America. Committee On Education

Publications of Accounting Associations, Societies, and Institutes

The Standard Cost Finding System is a method of cost finding made standard by the adoption, at the International Cost Congress in 1909 and endorsed by each succeeding convention of the United Ty-pothetae of America, of a set of principles upon which the system is based. The system is primarily for the use of printers, and through its installation and operation they are enabled to ascertain the cost of an hour's work in the various departments, the cost of each piece of work produced, and the cost of all the factors entering into the production of printing.

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Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants Jan 1920

Certified Public Accountants Of The State Of New York, June 1920, New York State Society Of Certified Pubic Accountants

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Faculty Of The School Of Business, Alumni Federation Of Columbia University Jan 1920

Faculty Of The School Of Business, Alumni Federation Of Columbia University

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.

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Introduction To Actuarial Science, Harry Anson Finney Jan 1920

Introduction To Actuarial Science, Harry Anson Finney

Guides, Handbooks and Manuals

No abstract provided.

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Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts Jan 1920

Uniform System Of Accounts For Counties Prescribed Under Authority Of Article 3 Of The General Municipal Law, Eugene M. Travis, New York (State). Bureau Of Municipal Accounts

State Publications

Section 36 of the General Municipal Law makes it the duty of the State Comptroller to formulate and prescribe a uniform system of accounts for each class of municipalities named in article 3 of that act. One of these classes includes all the counties in the State, except those comprising the city of New York. In addition to prescribing a system, he is authorized to direct its installation by any one or more of the municipal corporations comprising such class.

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Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations Jan 1920

Uniform System Of Accounts For Class D Telephone Companies, Kansas. Court Of Industrial Relations

State Publications

There follows a classification of accounts which the Court of Industrial Relations has prescribed for the use of telephone utilities whose average annual operating revenues amount to $3,000 and not over $10,000. There is also contained herein a suggested plan for the bookkeeping that will conform to the classification. This plan of bookkeeping is only suggested, and any telephone utility may follow its own wishes as to the recording of the transactions, so long as the accounts that are prescribed herein are properly kept. Utilities now using a subscribers' ledger, subscribers' tickets, checks, etc., that are satisfactory may continue to …

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Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission Jan 1920

Uniform System Of Accounts For Water Utilities, Colorado. Public Utilities Commission

State Publications

The system of accounts and records, fully set forth in this pamphlet and designated as " A Uniform Classification of Accounts for Water Utilities," is hereby established and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected …

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Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants Jan 1920

Constitution And By-Laws And Rules Of Professional Conduct As Amended September, 1920, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Farm Inventories, James Stuart Ball Jan 1920

Farm Inventories, James Stuart Ball

Federal Publications

No abstract provided.

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Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission Jan 1920

Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission Jan 1920

System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants Jan 1920

Year-Book 1920, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 21 And 22, 1920, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.

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Journal Of Accountancy, January 1920 Vol. 29 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1920

Journal Of Accountancy, January 1920 Vol. 29 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.

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Riddle Of The World, P. H. W. Ross Jan 1920

Riddle Of The World, P. H. W. Ross

Journal of Accountancy

No abstract provided.

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Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information Jan 1920

Partnership Agreement, American Institute Of Accountants. Library And Bureau Of Information

Guides, Handbooks and Manuals

The following text of a partnership agreement has been supplied by a member of the Institute, and is printed for information of members interested. Single copies may be obtained from the office of the Institute without charge.

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Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1920

Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

No abstract provided.

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Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants Jan 1920

Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants

Individual and Corporate Publications

No abstract provided.

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What The Items Of A Bank Statement Mean, Stuart H. Patterson Jan 1920

What The Items Of A Bank Statement Mean, Stuart H. Patterson

Individual and Corporate Publications

National banks are required to pub lish financial statements five times a year, and in many States such statements must be published by State Banks and Trust Companies as often as four times a year. Although bank statements, in detail, are published in certain officially designated newspapers, the customary form of publication is a condensed statement.

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Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen Jan 1920

Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen

Individual and Corporate Publications

It is evident that to be able to have complete information and analysis of the business condition of your Co-operative, in all its phases at almost a moment's notice, is more advantageous than getting such information at the end of a period. With the employment of the system hereinafter described, it is possible for the manager of the store and the Control Committee to keep their fingers on the business pulse of their society at all times. It is worthy of note that by this system an efficient Control Committee can know as much or more about the business than …

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Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station Jan 1920

Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station

Individual and Corporate Publications

One year ago the Michigan State Grange entered into co-operation with the Michigan Agricultural College and the United States Department of Agriculture, in the matter of securing data on the costs of farming and income of farms. By this co-operation it was proposed to discover the types of farming that are paying best in Michigan, and to furnish data which farmers may use in changing their farm business to a basis of greater profits. Under this plan the Grange distributed 1,075 account books to their members. These account books contain two parts. One part is for crop records only, and …

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History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee Jan 1920

History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee

Individual and Corporate Publications

It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we …

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Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh Jan 1920

Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh

Individual and Corporate Publications

This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …

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Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw Jan 1920

Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw

Individual and Corporate Publications

About a year ago a memorandum with general instructions on branch accounting, was forwarded to you explaining the use of the different forms and such details as were necessary to properly record transactions occurring in our branches. The system then in existence still prevails although it has been found necessary to introduce changes so as to make it conform to present conditions. A number of new forms have been added to those which were used a year ago, in regard to which you have received letters explaining their use. The purpose of this booklet is to eliminate the necessity of …

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Value Of Cost Accounting In Commercial Laboratories, William W. Caswell Jan 1920

Value Of Cost Accounting In Commercial Laboratories, William W. Caswell

Individual and Corporate Publications

The basic elements of cost are three in number: prime cost, direct expense, and indirect expense. I have found it a great help in any cost system to keep these three great divisions clearly in mind. They of course can be subdivided in various ways, but we should never lose sight of the main divisions. The prime cost is made up of raw materials and direct labor only. Now in a commercial laboratory we have no raw material to deal with; therefore, let us eliminate it from the cost system, which leaves for the prime cost only direct labor; chemicals …

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Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co. Jan 1920

Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.

Individual and Corporate Publications

Manual of Accounts prepared for New Orleans Bank for Cooperatives for use by Glenwood Cooperative, Inc., Waterford Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc., Magnolia Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc. , Evan Hall Sugar Cooperative, Inc. Manual includes Balance and General Books Section and Operating Sections.

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Are You Applying Burden Properly?, Millwork Cost Information Bureau Jan 1920

Are You Applying Burden Properly?, Millwork Cost Information Bureau

Individual and Corporate Publications

Although a period of six years has elapsed since the Mill-work Cost Information Bureau introduced uniform cost accounting to the industry, nevertheless, cost accounting, among the trade generally, is still somewhat of: a dark science. Usually when concerns not associated with this Bureau, are approached on the subject of costs, they profess to operate excellent cost finding systems, it is only in rare instances that a millman will admit that his cost-procedure is faulty, and most emphatically, not hazardous, still in the majority of cases, an examination of their methods reveals the fact that these same systems are in direct …

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Ernst & Ernst, Ernst & Ernst Jan 1920

Ernst & Ernst, Ernst & Ernst

Individual and Corporate Publications

This little booklet gives something of the history and tradtion of Ernst &Ernst. It is printed especially that the new members of our staff may have a clearer conception of the ideals of our organization, its aims and aspirations. (Donor letter is in boxno. 0409) Original item in Boxno. 0409

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