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Articles 38461 - 38490 of 40121

Full-Text Articles in Accounting

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper Jan 1914

Manual Of Bookkeeping For Treasurers Of Foreign Missions, Florence Hooper

Publications of Accounting Associations, Societies, and Institutes

This brief Manual of Book-keeping for Treasurers of Foreign Missions has been prepared in response to a need apparent in the work of the Woman's Foreign Missionary Society of the Methodist Episcopal Church for a simple statement of accounting principles and practice which it shall be possible for a busy missionary in her scant leisure to master, and which shall prevent the errors which so often occur when the books of a mission are unscientifically kept. The manual makes no pretense to being exhaustive, but it seems, to the author, at least suggestive of most of the types of accounting …

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Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission Jan 1914

Uniform System Of Accounts For Electric Railways, Maryland. Public Service Commission

State Publications

No abstract provided.

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Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota Jan 1914

Rules For The Examination Of Applicants For Certificate As Certified Public Accountant Amended August 29, 1914, Minnesota

State Publications

Pamphlet states 15 rules and regulations for taking the CPA examination in Minnesota.

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Uniform System Of Accounts For Express Companies, Walter R. Darby Jan 1914

Uniform System Of Accounts For Express Companies, Walter R. Darby

Federal Publications

This Uniform System of Accounts for Express Companies supersedes the Classification of Expenditures for Real Property and Equipment, First Issue, effective July 1, 1908, the Classification of Operating Expenses, First Issue, effective July 1, 1908, and the Classification of Operating Revenues, First Issue, effective July 1, 1908; also the Form of General Balance Sheet Statement, First Issue, effective July 1, 1911. It also supersedes all conflicting rules and instructions contained in Accounting Bulletin No. 6. In the preparation of the revision of the accounting rules contained in this Uniform System of Accounts for Express Companies, the Commission has had the …

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Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Regulations To Govern The Destruction Of Records Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission Jan 1914

Condensed Classification Of Operating Expenses Of Steam Roads, United States. Interstate Commerce Commission

Federal Publications

This Condensed Classification of Operating Expenses supersedes the Classification of Operating Expenses for Steam Roads, Third Revised Issue, Condensed, effective on July 1, 1908. It will be noted that distinctive classifications are provided for carriers having revenues from $100,000 to $1,000,000 and for carriers having annual operating revenues below $100,000. This classification is a condensation of the classification prescribed for large roads. The manner in which the accounts for large carriers are to be condensed in the accounts for small carriers is indicated by showing the primary accounts for the small carriers in the left-hand column and the accounts for …

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Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman Jan 1914

Classification Of Investment In Road And Equipment Of Steam Roads, United States. Department Of Commerce. Business Advisory And Planning Council. Committee On Statistical Reporting And Uniform Accounting For Industry, Walter Sherman Gifford, Pierre S. Du Pont, William A. Harriman

Federal Publications

This Classification of Investment in Road and Equipment supersedes the Classification of Expenditures for Road and Equipment, First Revised Issue, effective July 1, 1907, with the Supplement thereto, effective July 1, 1908, and also the Classification of Expendi-ures for Additions and Betterments, First Revised Issue, effective July 1, 1910. It also supersedes conflicting instructions contained in Accounting Bulletin No. 8. The plan of merging the accounts of expenditures for additions and betterments with the accounts for investment in road and equipment provides that carriers' records shall be kept in such form that the expenditures for additions and betterments may be …

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Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau Jan 1914

Classification Of Operating Revenues And Operating Expenses Of Steam Roads, Metropolitan Life Insurance Company. Policyholders Service Bureau

Federal Publications

Accounts are provided in this classification for the revenues and expenses of operations which heretofore have been classed as auxiliary or outside operations. The purpose in merging these accounts has been to secure a statement of revenues and expenses in connection with the operation of all physical property the cost of which is includible in the accounts for investment in road and equipment. The accounts for maintenance of physical property have been arranged to correspond with those for the investment in such property. Depreciation accounts have been provided for the current depreciation of fixed improvements, although until further directed the …

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Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1914

Uniform System Of Accounts For Telegraph And Cable Companies (Exclusive Of Wireless Telegraph Companies) As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission Jan 1914

Supplement To First Issue Of The Uniform System Of Accounts For Telephone Companies, Class A And Class B, As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Effective On January 1, 1915, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service Jan 1914

Instructions For Cost Keeping, United States. Department Of Commerce. Lighthouse Service

Federal Publications

1. The object of this system of cost keeping is to furnish correct information as to the actual cost of every important feature of the work of the Lighthouse Service, This information is of value in preparing estimates, in planning work, in effecting economies, and in comparing the efficiency of different districts, vessels, apparatus, methods, etc. The proposed system is made as simple as practicable, in order to avoid expense and to avoid obscuring the important facts. Separate costs will be kept only of the more important features and classes of expenditures; certain general operating costs, such as tender service …

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Book Department, Herbert M. Temple, A. P. R., F. H. Elwell Jan 1914

Book Department, Herbert M. Temple, A. P. R., F. H. Elwell

Journal of Accountancy

No abstract provided.

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Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants Jan 1914

Year-Book 1913-1914, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting In Washington, September 15th, 16th, And 17th, 1914, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Cost Accounting Practice With Special Reference To Machine Hour Rate, Clinton W. Scovell Jan 1914

Cost Accounting Practice With Special Reference To Machine Hour Rate, Clinton W. Scovell

Journal of Accountancy

No abstract provided.

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Efficiency In Municipal Accounting And Reporting, W. D. Hamman Jan 1914

Efficiency In Municipal Accounting And Reporting, W. D. Hamman

Journal of Accountancy

No abstract provided.

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What Is A Certified Public Accountant, Waldron H. Rand Jan 1914

What Is A Certified Public Accountant, Waldron H. Rand

Individual and Corporate Publications

It seems strange to those of us who are daily performing our work as Certified Public Accountants, that the whole world should not know what we profess to be. It is true, however, that to many-otherwise intelligent and well-informed persons, the Certified Public Accountant is unknown. I have failed to find, however, in any instance, that the preparation of the Certified Public Accountant, from his very beginning to a point where his professional brethren universally would admit his claim to equal consideration before the public, has been ever so considered, and explained, that an outsider might readily understand it. To …

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Standard System Of Cost Accounting Adapted To The Paper And Pulp Industry, Charles H. Case, American Paper And Pulp Association Jan 1914

Standard System Of Cost Accounting Adapted To The Paper And Pulp Industry, Charles H. Case, American Paper And Pulp Association

Individual and Corporate Publications

You informed me that you considered it of first importance for every manufacturing concern to know, for a certainty, their TRUE COSTS, and wished to ascertain if, in the literature of our profession, there was not a cost system upon standard lines or principles applicable to the paper-making industry. I subsequently ascertained that there was not, according to the facilities at my command, which were unusually extensive, and suggested the procedure which was later acted upon and adopted by your Association in stated session, which was for me to visit, say, four or five mills among your membership, make brief …

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Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb Jan 1914

Cobb's System Of Dental Bookkeeping; Instruction Book: Prepared For The General Practitioner By A Dentist Who Was Formerly An Accountant And Auditor: Set Consists Of Cobb's Appointment-Day Book, Cobb's Loose Leaf Ledger, Cobb's Cash-Journal; System Of Dental Bookkeeping: Instruction Book; Instruction Book: Cobb's System Of Dental Bookkeeping, Whitfield Cobb

Individual and Corporate Publications

These instructions are purposely given in great detail so that they may be easily understood by any one with no previous knowledge of bookkeeping. The set of books consists of only three: Ledger, Appointment-Day Book, and Cash-Journal. These books are designed to meet the needs of the average dentist with a general practice, large or small, and to give him a maximum of information in regard to the financial condition of his practice with a minimum of bookkeeping. As the average dentist keeps on hand most of the time about the same stock of supplies, the taking of an inventory …

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Efficient Cost Keeping: A Study Of The Most Effective Applications Of Cost Keeping Principles To Certain Types Of Management, Elias St. Elmo Lewis Jan 1914

Efficient Cost Keeping: A Study Of The Most Effective Applications Of Cost Keeping Principles To Certain Types Of Management, Elias St. Elmo Lewis

Individual and Corporate Publications

One word, particularly to the technical reader. You will find this book fundamental and elementary. It is our aim to have it so. We hope you will find, however, what we have tried earnestly to put here, a few helpful suggestions to the man who really wants to know the true value of what he does.

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Electric Light Accounts And Their Significance, Henry Moore Edwards Jan 1914

Electric Light Accounts And Their Significance, Henry Moore Edwards

Individual and Corporate Publications

A modern public service corporation needs, in this day and generation, a system of accounts which will enable it to keep track of its affairs and from which all necessary information may be obtained either by those charged with the conduct of the corporation or by the governmental authority under whose jurisdiction it happens to be. This book contains a description of what is believed to be such a system of accounts, as designed for one particular type of public service corporation, the electric lighting company.

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Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery Jan 1914

Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery

Individual and Corporate Publications

A careful analysis of the leading text book on auditing arranged in question form for the purpose of facilitating study. Every page of the text book was carefully analyzed and special questions were prepared to bring out each important point mentioned so that the student is guided directly to the particular information he should secure from each chapter and, by endeavoring to answer the questions after completing a chapter, can readily determine the result of his effort. Instructors and students who are using this book find it invaluable.

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Accounting: Practice And Procedure, Arthur Lowes Dickinson Jan 1914

Accounting: Practice And Procedure, Arthur Lowes Dickinson

Individual and Corporate Publications

No abstract provided.

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Applied Theory Of Accounts, Paul-Joseph Esquerre Jan 1914

Applied Theory Of Accounts, Paul-Joseph Esquerre

Individual and Corporate Publications

No abstract provided.

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Song Book Of The Annual Convention Of The American Association Of Public Accountants, 1914., American Association Of Public Accountants Jan 1914

Song Book Of The Annual Convention Of The American Association Of Public Accountants, 1914., American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Trustees Unanimously Decided That The Association Should Itself Take Over The Supervision Of The Journal Of Accountancy, Edward L. Suffern, American Association O Public Accountants Dec 1913

Trustees Unanimously Decided That The Association Should Itself Take Over The Supervision Of The Journal Of Accountancy, Edward L. Suffern, American Association O Public Accountants

American Institute of Accountants

No abstract provided.

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Examination Questions, December 1913, Colorado. State Board Of Accountancy Dec 1913

Examination Questions, December 1913, Colorado. State Board Of Accountancy

Examinations and Study

No abstract provided.

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Letter To Niles & Niles Re: Forwarding Letter To The Ronald Press Company Publishers Of The 1912 Year Book, A, P. Richardson, American Association Of Public Accountants Dec 1913

Letter To Niles & Niles Re: Forwarding Letter To The Ronald Press Company Publishers Of The 1912 Year Book, A, P. Richardson, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.

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1913 Year Book Of The American Association Of Public Accountants Will Be Published On Or Before December 20th, 1913, Robert H. Montgomery, American Association Of Public Accountants Dec 1913

1913 Year Book Of The American Association Of Public Accountants Will Be Published On Or Before December 20th, 1913, Robert H. Montgomery, American Association Of Public Accountants

American Institute of Accountants

No abstract provided.

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Investigations For Financing Purposes, Grenville D. Montgomery Dec 1913

Investigations For Financing Purposes, Grenville D. Montgomery

Journal of Accountancy

No abstract provided.

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Language Of Accounting, Charles M. Vancleve Dec 1913

Language Of Accounting, Charles M. Vancleve

Journal of Accountancy

No abstract provided.

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