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Articles 37921 - 37950 of 40121

Full-Text Articles in Accounting

Correspondence: Capital Stock Premiums, C. V. Rowe Jan 1917

Correspondence: Capital Stock Premiums, C. V. Rowe

Journal of Accountancy

No abstract provided.


Book Reviews, W. H. L. Jan 1917

Book Reviews, W. H. L.

Journal of Accountancy

No abstract provided.


Announcements, American Institute Of Accountants Jan 1917

Announcements, American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, January 1917 Vol. 23 Issue 1 [Whole Issue], American Institute Of Accountants Jan 1917

Journal Of Accountancy, January 1917 Vol. 23 Issue 1 [Whole Issue], American Institute Of Accountants

Journal of Accountancy

No abstract provided.


Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 12, November, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 3, February, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 8, July, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 7, June, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 11, October, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 10, September, 1917, Pace & Pace

The Pace Student

No abstract provided.


Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 2, January, 1917, Pace & Pace

The Pace Student

No abstract provided.


Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission Jan 1917

Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.


Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce. Jan 1917

Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.

Federal Publications

These recommendations are intended to suggest to contracting officers some of the broad legal and equitable points involved in war contracts, and to express the preference of the conference for a straight purchase-and-sale contract at a fixed price, since it is simpler in terms, easier to work under, and generally speaking, productive of better and quicker results. The British Government, after several years' experience, has discarded the cost-plus contract plan and adopted the straight purchase-and-sale contract in every instance possible. It is not proposed to go into the large question of policy involved in attempting to prevent demoralization of markets …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission

Federal Publications

It is further ordered, That the accounting methods directed in the interpretations contained in the said Accounting Bulletin No. 13 be, and they are hereby, prescribed for the use of express companies subject to the provisions of the Act to Regulate Commerce, as amended, in the keeping and recording of their accounts. It is further ordered, That January 1, 1917, be, and it is hereby, fixed as the date on which the said Accounting Bulletin No. 13 shall become effective.


System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture Jan 1917

System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture

Federal Publications

The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise …


Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines Jan 1917

Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines

Federal Publications

Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …


Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission Jan 1917

Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.


Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants Jan 1917

Memorandum On Certain Proposals For Federal Taxation Legislation, American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace Jan 1917

Pace Student, Vol.2 No. 4, March, 1917, Pace & Pace

The Pace Student

No abstract provided.


Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture Jan 1917

Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture

Federal Publications

Owing to the lack of specific information in regard to accounting in farmers' creameries, it has been necessary in the past for each secretary, using whatever knowledge of commercial accounting he possessed, to devise a system which in his opinion would best suit the specific requirements of the business, the essential forms being selected from the many which have been placed upon the market by publishing houses catering to the creamery trade. No uniform system was available which could be applied to the needs of practically all country creameries; hence, systems of accounting are practically as numerous as creameries. A …


Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board Jan 1917

Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board

Federal Publications

The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and …


Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants Jan 1917

Year-Book 1917, Officers, Council, Board Of Examiners, Committees, Members And Associates. Proceedings Of The Annual Meeting At Washington, D. C., September 18 And 19, 1917, American Institute Of Accountants

AICPA Annual Reports

No abstract provided.


Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill Jan 1917

Treatment Of Depreciation In Railway Income Statements, Thomas R. Lill

Journal of Accountancy

No abstract provided.


Theory Of The Double-Entry System, W. A. Paton Jan 1917

Theory Of The Double-Entry System, W. A. Paton

Journal of Accountancy

No abstract provided.


Tanning Industry Accounting, C. B. Holloway Jan 1917

Tanning Industry Accounting, C. B. Holloway

Journal of Accountancy

No abstract provided.


Editorial; Notice To Members Of The Institute, A. P. Richardson Jan 1917

Editorial; Notice To Members Of The Institute, A. P. Richardson

Journal of Accountancy

No abstract provided.


Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk Jan 1917

Partnership Agreement, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk

Individual and Corporate Publications

Whereas, Carl H. Nau, Stephen G. Rusk and Charles L. Swearingen have been for many years associated as partners under the firm name and style of NAU, RUSK & SWEARINGEN in the general practice of public accounting and have so conducted their business that a goodwill of great value has accrued thereto, and whereas, the said partners desire to provide for the indefinite continuance of said business under the aforesaid firm name through survivors and successors to the end that the goodwill thereof may be preserved, and whereas, the said partners further desire to so organize said business that competent …


Economic Status Of The Public Accountant, Charles Edwin Warn Jan 1917

Economic Status Of The Public Accountant, Charles Edwin Warn

Individual and Corporate Publications

Within the experience of most all practicing Public Accountants, there comes to mind with pointed emphasis the fact that our functional utility is not fully understood by the general public in business life. A logical solution whereby this void will be reduced, consists of bringing the curve of "Service" to a closer ratio of co-ordination with the curve of "Public Requirements." A thorough understanding, and therefore a freer use by the Public Accountant, of the scientific laws and principles of economics as related to industrial endeavor, would, in the writer's opinion, have more potentiality for remedy of this void, than …


Automobile Accounting, C. T. Mccormack Jan 1917

Automobile Accounting, C. T. Mccormack

Individual and Corporate Publications

Years of experience in the office and schoolroom have convinced the author that the best method of teaching the principles of bookkeeping and accounting, that they may be permanently fixed in the mind of the student so that he may be able to put them into practice, is by having him record business transactions. This set is intended to teach the principles of automobile bookkeeping, the advantages of a special ruled Cash Book, the carbon copy Sales Book, the special ruling of the Purchase Book, the carbon copy Customer's Ledger, and other short cut methods helpful to the bookkeeper. The …


Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt Jan 1917

Treatise On Increasing Bakery Efficiency. Specimens For Figuring Costs, Expenses And Results., Julius E. Wihlfahrt

Individual and Corporate Publications

The tendency among some of the bakers to conduct their business without an adequate system for determining the relative costs has led a number of them to fail. To-day forces are at work which compel all bakers to have a system. This they need in order to be successful and the more comprehensive the method employed the greater is the individual chance for success. To state that the baker must make his profit out of what he formerly wasted may not be out of place. He must stop the old leak, that means his present-day profit.