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Articles 38131 - 38160 of 40121

Full-Text Articles in Accounting

System Of Accounts For Live-Stock Shipping Associations, John R. Humphrey, W. H. Kerr, United States. Department Of Agriculture Jan 1916

System Of Accounts For Live-Stock Shipping Associations, John R. Humphrey, W. H. Kerr, United States. Department Of Agriculture

Federal Publications

The system of accounts devised by the Office of Markets and Rural Organization and described in this bulletin has been so constructed as to meet the requirements of shipping associations under varying conditions at a minimum expenditure of time and bookkeeping effort,1 and is the result of investigations made by the office in cooperation with several live-stock shipping associations in various States where the system is now in successful operation. Special care has been taken to make the method of application as direct as possible and to cut to a minimum the number of forms necessary to do the work …


Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners Jan 1916

Uniform System Of Accounts For Telephone Companies Embracing Classification Of Accounts, Bookkeeping System And Detention Of Records, South Dakota. State Board Of Railroad Commissioners

State Publications

Pursuant to the provisions of the statute conferring jurisdiction upon this board to prescribe methods of accounting and forms for the use of telephone companies doing business in this state, the subjoined accounting circular is adopted and approved to become effective as of April 30, 1916. Each telephone company doing business in this state is hereby commanded and required to keep its accounts in strict conformity with these accounting rules. Let the original of said accounting circular be filed in the office of this board and copies thereof printed and distributed to the telephone companies interested for their information.


Draft Of A Standard C.P.A. Law, Institute Of Accountants In The United States Of America Jan 1916

Draft Of A Standard C.P.A. Law, Institute Of Accountants In The United States Of America

Publications of Accounting Associations, Societies, and Institutes

No abstract provided.


System Of Accounts For Retail Merchants, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner Jan 1916

System Of Accounts For Retail Merchants, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner

Federal Publications

The Federal Trade Commission has found that the majority of retail merchants do not know accurately the cost of conducting their "business and for this reason they are unable to price their goods intelligently. There must he decided improvement in this direction before competition can be placed upon a sound basis and before we can expect a decrease in the heavy business death rate among retail merchants. With the object of aiding retail merchants to improve their accounting methods we have outlined a simple system of accounts which provides for supplying the information necessary to properly direct a retail business. …


Interpretations Of Accounting Classifications Embodied In The Uniform Systems Of Accounts For Telephone Companies (Classes A, B, And C), United States. Interstate Commerce Commission Jan 1916

Interpretations Of Accounting Classifications Embodied In The Uniform Systems Of Accounts For Telephone Companies (Classes A, B, And C), United States. Interstate Commerce Commission

Federal Publications

Systems of accounts for telephone companies subject to the jurisdiction of the Interstate Commerce Commission have been issued under the authority contained in section 20 of the Act to regulate commerce. The Uniform System of Accounts for Class A and Class B Telephone Companies became effective January 1, 1913, and a supplement thereto became effective on January 1, 1915. The Uniform System of Accounts for Class C Telephone Companies became effective on January 1, 1915. This accounting bulletin contains answers to accounting questions which have been raised since the issuance of the systems of accounts and is published in order …


Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr Jan 1916

Cost Keeping In The Leather Belting Industry, William F. Carroll, L. L. Harr

Individual and Corporate Publications

Revised copy of a paper read by Mr. Wm. F. Carroll of the L. L. Harr Corporation of New York at a meeting of the Leather Belting Exchange held at the Hotel Biltmore, New York, Wednesday, December 20, 1916. Our object in visiting the plants and making the investigations was to obtain sufficient information relative to the manufacture and sale of leather belting to enable us to design a uniform cost system for use in all of the plants of the members of the Leather Belting Exchange. Our object is not to attempt to make costs uniform in all plants, …


Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell Jan 1916

Relation Of The Cost Department To The Factory Organization, Clinton Homer Scovell

Individual and Corporate Publications

It should be made clear at the outset that the cost department deals with cost accounting, with debits and credits, different in character but the same in principle as the debits and credits handled by the bookkeeper in the sales and cash records. Cost calculations are sometimes made entirely detached from the general bookkeeping, but it is very rarely that such records have anything like their full value, and their use is always attended by the very considerable risk that they cannot be proved by the showing on the financial books at the end of the year or other closing …


After The Darkest Hour Of The Night Comes The Day; Epitome Of Curriculum Of New York School Of Accounts; Facts Factor First -- Always!, Theodore Koehler, Theodora Daub Jan 1916

After The Darkest Hour Of The Night Comes The Day; Epitome Of Curriculum Of New York School Of Accounts; Facts Factor First -- Always!, Theodore Koehler, Theodora Daub

Individual and Corporate Publications

Inspirational essay by Theodore Koehler followed by a synopsis of the curriculum of the New York School of Accounts followed by list of facts about the school compiled by Theordoa Daub.


Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case Jan 1916

Handbook Of Instructions For Recording Disbursements For School Purposes In Accordance With The Uniform System Prescribed By The University Of The State Of New York, Hiram C. Case

Individual and Corporate Publications

The books to be kept in this system are a voucher register, a cash book and a ledger. The voucher register will contain a record of every bill to be paid and will show the ledger account to which it belongs. It will, therefore, serve as the controlling account for the ledger.


Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles Jan 1916

Cost Finding For Textile Mills: Cotton, Woolen,Worsted, Hosiery, Underwear, Textiles

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Shoe Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World Jan 1916

Business Record Systems Book Of Instructions For Retail Jewelry Merchants, Associated Advertising Clubs Of The World

Individual and Corporate Publications

No abstract provided.


Constitution And By-Laws, 1916, American Institute Of Accountants Jan 1916

Constitution And By-Laws, 1916, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Depreciation And Valuation, John J. Thomas Jan 1916

Depreciation And Valuation, John J. Thomas

Journal of Accountancy

No abstract provided.


Treasury Stock, William Terry Sunley Jr. Dec 1915

Treasury Stock, William Terry Sunley Jr.

Journal of Accountancy

No abstract provided.


What Is A Certified Public Accountant, William P. Musaus Dec 1915

What Is A Certified Public Accountant, William P. Musaus

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Dec 1915

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Correspondence: Treatment Of Bank Account, Selden O. Martin, W. T. Sunley Jr. Dec 1915

Correspondence: Treatment Of Bank Account, Selden O. Martin, W. T. Sunley Jr.

Journal of Accountancy

No abstract provided.


Book Reviews, N. N., Birney Dysart, A. P. R. Dec 1915

Book Reviews, N. N., Birney Dysart, A. P. R.

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants Dec 1915

Journal Of Accountancy, December 1915, Vol. 20 Issue 6 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Designing Of Accounting Systems, E. Elmer Staub Dec 1915

Designing Of Accounting Systems, E. Elmer Staub

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Dec 1915

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Announcements, American Association Of Public Accountants Dec 1915

Announcements, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, Vol. 20, July 1915-December 1915. Index, American Association Of Public Accountants Dec 1915

Journal Of Accountancy, Vol. 20, July 1915-December 1915. Index, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Dec 1915

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Accounting Profession In The United States, J. Edward Masters Nov 1915

Accounting Profession In The United States, J. Edward Masters

Journal of Accountancy

No abstract provided.


Depreciation, Interest And Manufacturing Cost, Walter C. Wright Nov 1915

Depreciation, Interest And Manufacturing Cost, Walter C. Wright

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson Nov 1915

Editorial, A. P. Richardson

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1915

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Announcements, American Association Of Public Accountants Nov 1915

Announcements, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.