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Articles 38311 - 38340 of 40121

Full-Text Articles in Accounting

Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association Jan 1915

Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association

Individual and Corporate Publications

The basis of good cost accounting is analysis. You are all familiar with the three main divisions of cost; namely, material, labor, and overhead or burden. Every manufacturer has these three factors to deal with, no matter what his product, or how simple or complex his cost system. In paper mill cost ac-counting the analytical method is used in two distinct ways: first, when we recognize that paper making is made up of many distinct operations; and second, when we separate burden into its elements and consider each element in applying the burden to the product manufactured.


Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson Jan 1915

Estimating The Cost Of Work With Special Reference To Unstandardized Operations, As In Jobbing Shops Or Repair Work, William Burder Ferguson

Individual and Corporate Publications

This incomplete discussion upon the systematic collection and use of unit costs for ordinary estimating purposes has been compiled partly from memoranda issued from time to time within the past four years by the author to the members of the hull Estimating and Planning Staff at certain Navy Yards, as a part of their instruction and training. On account of the satisfactory results obtained by the use of these notes, incomplete as they are, I have been persuaded rather than to wait several years longer for more complete data from which to prepare a scientific discussion of the problems of …


Brewery Financial And Cost Statements, John P. Hauch Jan 1915

Brewery Financial And Cost Statements, John P. Hauch

Individual and Corporate Publications

Increase in competition and operating costs has made the question of production and sources of profit important in the development of business. That accounting statements present the book-value of resources and the amount of profit or loss is interesting but this does not give the management data that will show unprofitable or underdeveloped business. The weakness with some present brewery-systems is the failure to charge all items of department production at cost, the profit or loss statements being meaningless as a basis for future business development. With the rapid increase in bottling production, the knowledge of accurate departmental production and …


Introduction To Accounting, John R. Wildman Jan 1915

Introduction To Accounting, John R. Wildman

Individual and Corporate Publications

No abstract provided.


Constitution And By-Laws As Amended At The Annual Meeting At Seattle, Washington, September, 1915, American Association Of Public Accountants Jan 1915

Constitution And By-Laws As Amended At The Annual Meeting At Seattle, Washington, September, 1915, American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission Jan 1915

Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission

Federal Publications

This accounting bulletin, which contains interpretations of the accounting classifications in connection with various questions, supersedes Accounting Bulletin No. 8, which became effective July 1, 1912. Its preparation and issue became necessary on account of the issuance of the revised accounting classifications which became effective July 1, 1914. In tentative form, this bulletin was submitted to the railroad commissions of the several States and to the Association of American Railway Accounting Officers. All suggestions received from such parties have been given careful consideration and many of them have been incorporated in this bulletin. In many instances the questions are in …


Secret Reserves, J. Porter Joplin Dec 1914

Secret Reserves, J. Porter Joplin

Journal of Accountancy

No abstract provided.


Bank Loans Under The New Conditions: Borrowers' Certified Statements As A Basis For National Currency, F. G. Colley Dec 1914

Bank Loans Under The New Conditions: Borrowers' Certified Statements As A Basis For National Currency, F. G. Colley

Journal of Accountancy

No abstract provided.


Credits From The Viewpoint Of A Certified Public Accountant, Frederick H. Hurdman Dec 1914

Credits From The Viewpoint Of A Certified Public Accountant, Frederick H. Hurdman

Journal of Accountancy

No abstract provided.


Value Of An Audited Statement, A. G. Moss Dec 1914

Value Of An Audited Statement, A. G. Moss

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Dec 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Announcements, American Association Of Public Accountants Dec 1914

Announcements, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, Vol. 18, July 1914-December 1914. Index, American Association Of Public Accountants Dec 1914

Journal Of Accountancy, Vol. 18, July 1914-December 1914. Index, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Book Reviews, Henry Rand Hatfield, John Geijsbeek, F. G. Colley Dec 1914

Book Reviews, Henry Rand Hatfield, John Geijsbeek, F. G. Colley

Journal of Accountancy

No abstract provided.


Correspondence: Accountants And The Public; Depreciation, Henry D. Love, Wright, Mendenhall & Wright. Dec 1914

Correspondence: Accountants And The Public; Depreciation, Henry D. Love, Wright, Mendenhall & Wright.

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson, Jos. French Johnson Dec 1914

Editorial, A. P. Richardson, Jos. French Johnson

Journal of Accountancy

No abstract provided.


Credit Granting, Charles E. Meek Dec 1914

Credit Granting, Charles E. Meek

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, December 1914, Vol. 18 Issue 6 [Whole Issue], American Association Of Public Accountants Dec 1914

Journal Of Accountancy, December 1914, Vol. 18 Issue 6 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Getting The Office Work Done, Harold Dudley Greeley Nov 1914

Getting The Office Work Done, Harold Dudley Greeley

Journal of Accountancy

No abstract provided.


Accountants And The Use Of English, A. L. Philbrick Nov 1914

Accountants And The Use Of English, A. L. Philbrick

Journal of Accountancy

No abstract provided.


Editorial, A. P. Richardson, Jos. French Johnson Nov 1914

Editorial, A. P. Richardson, Jos. French Johnson

Journal of Accountancy

No abstract provided.


Income Tax Department, John B. Niven Nov 1914

Income Tax Department, John B. Niven

Journal of Accountancy

No abstract provided.


Students' Department, Seymour Walton Nov 1914

Students' Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Correspondence, E. S. Thomas, G. Jacobsson, L. Gerhart, E. G. Shorrock, L. H. Heinke, G. V. W. Lyman, W. J. Taylor Nov 1914

Correspondence, E. S. Thomas, G. Jacobsson, L. Gerhart, E. G. Shorrock, L. H. Heinke, G. V. W. Lyman, W. J. Taylor

Journal of Accountancy

No abstract provided.


Book Reviews, G. Charter Harrison Nov 1914

Book Reviews, G. Charter Harrison

Journal of Accountancy

No abstract provided.


Announcements, American Association Of Public Accountants Nov 1914

Announcements, American Association Of Public Accountants

Journal of Accountancy

No abstract provided.


Real Estate Accounting; And May Premiums From Sales Of Capital Stock Be Used For Dividends?, H. Ivor Thomas Nov 1914

Real Estate Accounting; And May Premiums From Sales Of Capital Stock Be Used For Dividends?, H. Ivor Thomas

Journal of Accountancy

No abstract provided.


Students’ Department, Seymour Walton Nov 1914

Students’ Department, Seymour Walton

Journal of Accountancy

No abstract provided.


Relation Of The Auditor To Valuation Of Inventories (Second Article), W. Ernest Seatree Nov 1914

Relation Of The Auditor To Valuation Of Inventories (Second Article), W. Ernest Seatree

Journal of Accountancy

No abstract provided.


Journal Of Accountancy, November 1914, Vol. 18 Issue 5 [Whole Issue], American Association Of Public Accountants Nov 1914

Journal Of Accountancy, November 1914, Vol. 18 Issue 5 [Whole Issue], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.