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Articles 16561 - 16590 of 16658

Full-Text Articles in Taxation

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Express Companies In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1909

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission For Express Companies 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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General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee Jan 1909

General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee

Individual and Corporate Publications

While it is realized that there are differences of opinion among accountants on some of the questions considered in the presentation of this subject, it is the intent of this article to present what is generally conceded by our leading accounting authorities as the best practice in a well-organized, up-to-date, industrial plant, and to so present the subject to the prospective student that he may fully understand and master the "why" and the "how" of this important question in factory accounting.That the subject may be carefully considered in all its various phases, it will for convenience be developed under the …

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Corporation Tax Law Of 1909, American Association Of Public Accountants Jan 1909

Corporation Tax Law Of 1909, American Association Of Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

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Year-Book (Twenty-Second Anniversary). Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At Denver, Colorado, October 18, 19, 20, 21, Nineteen Hundred And Nine, American Association Of Public Accountants Jan 1909

Year-Book (Twenty-Second Anniversary). Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At Denver, Colorado, October 18, 19, 20, 21, Nineteen Hundred And Nine, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Athletics In Accountancy, Being An Account Of The Organization And Exploits Of The Haskins & Sells Athletic Association During Its First Season -- The Summer Of 1907;, Haskins & Sells Jan 1908

Athletics In Accountancy, Being An Account Of The Organization And Exploits Of The Haskins & Sells Athletic Association During Its First Season -- The Summer Of 1907;, Haskins & Sells

Haskins and Sells Publications

Original published by: Safety Systems Originally published by: Safety Systems Company; Letter from E. W. Sells to W. P. Bickett included.

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Miscellaneous Correspondence, 1900-1908;, Haskins & Sells Jan 1908

Miscellaneous Correspondence, 1900-1908;, Haskins & Sells

Haskins and Sells Publications

Originally created by: Haskins & Sells;

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Year-Book (Twenty-First Anniversary) Constitution And By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At Atlantic City, N. J., October Twentieth--Twenty Second, Nineteen Hundred And Eight, American Association Of Public Accountants Jan 1908

Year-Book (Twenty-First Anniversary) Constitution And By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At Atlantic City, N. J., October Twentieth--Twenty Second, Nineteen Hundred And Eight, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Corporate Management Compared With Government Control, Elijah Watt Sells Jan 1908

Corporate Management Compared With Government Control, Elijah Watt Sells

Haskins and Sells Publications

Originally published by: Association of American Government Accountants;

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Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells Jan 1908

Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells

Haskins and Sells Publications

Printed by: Press of Safety Systems Company;

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Railway Accounting In Its Relation To The Twentieth Section Of The Act To Regulate Commerce, Homer Adama Dunn Jan 1908

Railway Accounting In Its Relation To The Twentieth Section Of The Act To Regulate Commerce, Homer Adama Dunn

Haskins and Sells Publications

Address before the American Association of Public Accountants at Atlantic City, October 21, 1908;

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Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission Jan 1908

Decisions Upon Questions Raised Under Classifications Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, United States. Interstate Commerce Commission

Federal Publications

This bulletin, entitled "Accounting Bulletin No. 1," contains the final answers to a series of questions submitted to the Division of Statistics and Accounts since the promulgation of the accounting orders under date of June 3, 1907. The cases selected are those which are regarded as important for the reason that they make clear the meaning or application of the text descriptive of the primary accounts covered by the Classification of Operating Expenses, the Classification of Operating Revenues, and the Classification of Expenditures for Road and Equipment. For convenient reference, the case numbers of Accounting Series Circulars Nos. 12 and …

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Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis Jan 1908

Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis

Individual and Corporate Publications

In every manufacturing plant large enough to employ several hundred persons, as well as in smaller shops where the men are scattered over several floors, one of the greatest problems in connection with a cost system is to secure accurate records of the time each man spends on his jobs without requiring him to walk to and from a time clock to have his cards stamped. This is especially true in shops where men work on a number of small jobs during the day and the floor space covers a considerable area. One solution of this problem would be to …

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New Idea In Time Recording And Its Advantages In Cost Accounting, Robert W. Higgins Jan 1908

New Idea In Time Recording And Its Advantages In Cost Accounting, Robert W. Higgins

Individual and Corporate Publications

The past decade has witnessed important advances in many lines but possibly none has shown more rapid evolution than the science of Cost Accounting. Proprietors and managers have long wanted exact knowledge of the cost of their output and realized the advantage of such information, but even to-day a large majority will admit that they do not know their costs. Many self-styled expert cost accountants have played on this condition of affairs, reaped a harvest for themselves and their employers, and left their clients in a worse state of confusion, than they were before, on the subject of cost, therefore, …

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Treatment Of Maintenance And Depreciation Accounts In The New Classification Of Accounts Prescribed For Railroads By The Interstate Commerce Commission; Being A Reprint Of Communications Submitted To The Interstate Commerce Commission By Price, Waterhouse & Company, Price, Waterhouse & Co. Jan 1908

Treatment Of Maintenance And Depreciation Accounts In The New Classification Of Accounts Prescribed For Railroads By The Interstate Commerce Commission; Being A Reprint Of Communications Submitted To The Interstate Commerce Commission By Price, Waterhouse & Company, Price, Waterhouse & Co.

Individual and Corporate Publications

The reprint consists of three separate submissions: I. Some Considerations Affecting Railroad Maintenance Accounts. (Submitted to Professor H.C. Adams, March 8, 1907); II. Depreciation and Renewals of Equipment. (Submitted April 30, 1908); III. Reconstruction or Abandonment of Property. (Submitted April 6, 1908)

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Examination Questions Set At Each Examination From November, 1899, To November, 1907, Inclusive Including Also Copy Of The Pennsylvania C.P.A. Act And The Rules Of The Board Of Examiners, Pennsylvania. State Board Of Examiners Of Public Accountants Jan 1908

Examination Questions Set At Each Examination From November, 1899, To November, 1907, Inclusive Including Also Copy Of The Pennsylvania C.P.A. Act And The Rules Of The Board Of Examiners, Pennsylvania. State Board Of Examiners Of Public Accountants

State Publications

The first examination was held in Pittsburgh on November 13 and 14, 1899, and in Philadelphia on November 17 and 18, 1899, thus covering but two days of eight and one-half hours each, or a total of seventeen hours. This examination consisted of questions grouped under four heads � Theory of Accounts, Practical Accounting, Auditing and Commercial Law. From the above date until the close of 1907, twelve examinations have been held, and the same order of subjects was observed until the last one, when, under revised rules of the Board in effect from January 1, 1907, the examination questions …

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Gilbreth Field System, John P. Slack Jan 1907

Gilbreth Field System, John P. Slack

Individual and Corporate Publications

Organization in the contracting field presents two phases which often seem to greatly diverge. One, the possibilities in theory, and the other, the possibilities in practice. It is in the application of theory, in its reduction to an ultimate working basis, that proof lies. The proof of the pudding lies in the eating no less truly than the proof of theory in the result of its application. The factor which varies, and which often brings apparently logical theories to an unfortunate conclusion, is the difference between working conditions which obtain in actuality, and ideal conditions which unfortunately exist only in …

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Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts Jan 1907

Discussion In Reference To Maintenance And Depreciation Charges In Accounts Of Public Service Corporations Before The Incorporated Public Accountants Of Massachusetts, After Dinner At The Boston Athletic Club, April 11, 1907, Harvey S. Chase, Incorporated Public Accountants Of Massachusetts

Publications of Accounting Associations, Societies, and Institutes

A realizing sense of the fundamental importance of establishing practical standards for depreciation charges in all classes of industries, particularly in public service corporations and in municipal industries, is now becoming evident. Auditors, comptrollers and managers of these enterprises are anxiously seeking for light upon such subjects and all men who make studies of municipal affairs become convinced of the necessity for uniform and standard methods for handling depreciation questions which should be identical in and mandatory upon both public service companies and municipal enterprises.

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Twentieth Anniversary Year-Book, Constitution And By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At St. Paul, Minn., October Fourteenth - Seventeenth, Nineteen Hundred And Seven., American Association Of Public Accountants Jan 1907

Twentieth Anniversary Year-Book, Constitution And By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, And Members. Proceedings Of The Annual Meeting At St. Paul, Minn., October Fourteenth - Seventeenth, Nineteen Hundred And Seven., American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission Jan 1907

Classification Of Locomotive-Miles, Car-Miles, And Train-Miles As Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, First Issue, United States. Interstate Commerce Commission

Federal Publications

No abstract provided.

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Annual Meeting Of The American Association Of Public Accountants, Held At The Hotel Hartman, Columbus, Ohio, On October 23, 24, And 25, 1906; Year-Book 1906, American Association Of Public Accountants Jan 1906

Annual Meeting Of The American Association Of Public Accountants, Held At The Hotel Hartman, Columbus, Ohio, On October 23, 24, And 25, 1906; Year-Book 1906, American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout Jan 1906

Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout

Individual and Corporate Publications

Papers Read before conferences of city comptrollers, municipal auditors, and accountants, held under the auspices of the United States Census Bureau at Wahsington, D.C., Nov. 19th and 20th, 1903 and Feb. 13th and 14th, 1906. Papers include a Preface; a toast by Edward M. Grout, extracted from the Annual meeting of the American Association of Public Accountants, Hotel Astor, October 17, 1905; Review of the Comptroller's Annual Report of 1903 from the Journal of Commerce, N.Y., Nov. 27, 1905; The Municipal Balance Sheet, 1903, by Duncan MacInnes; The Municipal Balance Sheet,1906, by Duncan MacInnes; Municipal Statistics, by Richard M. Chapman; …

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Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants Jan 1906

Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants

Individual and Corporate Publications

The statute does not prescribe any special form to be adopted by an executor or administrator in making up his account. It simply points out the effect of the account when passed; and indeed it would be quite impossible to state any form which would apply to all cases, except in a general way, as no two estates present exactly the same features and details. The accounting has for its object the furnishing of accurate information as to the condition of the estate so that all persons interested therein may have an opportunity to ascertain positively their rights, to correct …

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Cost Of Handling Checking Accounts, John F. Wilson Jan 1906

Cost Of Handling Checking Accounts, John F. Wilson

Individual and Corporate Publications

A cost system which would allot to each depositor the amount of expenses entailed in handling his account would undoubtedly be of great assistance to bankers. It is the endeavor of the writer to outline, in the following paragraphs, a workable and economical scheme whereby such a result may be obtained.

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Year-Book 1905, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting At New York, October 17, 1905., American Association Of Public Accountants Jan 1905

Year-Book 1905, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting At New York, October 17, 1905., American Association Of Public Accountants

AICPA Annual Reports

No abstract provided.

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Report Of Haskins & Sells, Certified Public Accountants, On The Financial Condition Of The American Society For The Prevention Of Cruelty To Animals For The Year Ended December 31, 1905, Haskins & Sells Jan 1905

Report Of Haskins & Sells, Certified Public Accountants, On The Financial Condition Of The American Society For The Prevention Of Cruelty To Animals For The Year Ended December 31, 1905, Haskins & Sells

Haskins and Sells Publications

Originally published by: The Society;

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Improved Cash-Book System, William Maurice Affelder Jan 1905

Improved Cash-Book System, William Maurice Affelder

Individual and Corporate Publications

In publishing this book, the author offers it to the business world after devoting time and thought to developing the simplest and best systems of accounting. In working out these systems, the object always in mind has been to save time, to eliminate all unnecessary work, and to increase efficiency by reducing the keeping of books to the simplest form, without sacrificing thoroughness. The cash book system outlined in this volume is but one of the many time and labor-saving systems which are the result of the author's experience and the time and thought he has given to the improvement …

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Constitution And By-Laws, American Association Of Public Accountants Jan 1905

Constitution And By-Laws, American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Constitution And By-Laws Adopted January 10, 1905, American Association Of Public Accountants Jan 1905

Constitution And By-Laws Adopted January 10, 1905, American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Business Edcuation And Accountancy; Introduction;Biographical Sketch;Business Training;Scope Of Banking Education;Possibilities Of The Profession Of Accountancy As A Moral And Educational Force;Growing Need For Higher Accountancy;Place Of The Science Of Accounts In Collegiate Commercial Education;History Of Accountancy(An Introduction);Accountancy In Babylonia And Assyria;Municipal Accounts Of Chicago;, Charles Waldo Haskins Jan 1904

Business Edcuation And Accountancy; Introduction;Biographical Sketch;Business Training;Scope Of Banking Education;Possibilities Of The Profession Of Accountancy As A Moral And Educational Force;Growing Need For Higher Accountancy;Place Of The Science Of Accounts In Collegiate Commercial Education;History Of Accountancy(An Introduction);Accountancy In Babylonia And Assyria;Municipal Accounts Of Chicago;, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: Harper & Brothers Publishers;

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Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson Jan 1904

Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson

Individual and Corporate Publications

The subject selected for this address must always rank among the most important with which the Accountant is brought in contact, and as such it has been deemed deserving of the consideration of the first general assembly of Public Accountants to be held in this country. Its adequate discussion involves a brief reference to the nature of Profits and Losses in the abstract, followed by a consideration of the legal and accounting principles relating thereto in the case of corporations ; and of the practical application of these principles to ordinary commercial transactions.

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