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Articles 16381 - 16410 of 16484
Full-Text Articles in Taxation
Federal Corporation Tax Law. The Absurdity Of The Law; The Injustice Of The Law., William Arthur Chase, W. S. Pangborn
Federal Corporation Tax Law. The Absurdity Of The Law; The Injustice Of The Law., William Arthur Chase, W. S. Pangborn
Journal of Accountancy
No abstract provided.
Corporation Tax Act, United States
Tariff Law Of 1909, H. Parker Willis
Corporation Tax Letters., W. S. Pangborn
Accounting Errors In Corporation Tax Bill, American Association Of Public Accountants
Accounting Errors In Corporation Tax Bill, American Association Of Public Accountants
Journal of Accountancy
No abstract provided.
Land-Lover And His Land, Martha Mcculloch-Williams
Land-Lover And His Land, Martha Mcculloch-Williams
Haskins and Sells Publications
Originally printed by: U. S. Government Printing Office;
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
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.
General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee
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 …
Corporation Tax Law Of 1909, American Association Of Public Accountants
Corporation Tax Law Of 1909, American Association Of Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
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
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.
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.
Miscellaneous Correspondence, 1900-1908;, Haskins & Sells
Miscellaneous Correspondence, 1900-1908;, Haskins & Sells
Haskins and Sells Publications
Originally created by: Haskins & Sells;
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
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.
Corporate Management Compared With Government Control, Elijah Watt Sells
Corporate Management Compared With Government Control, Elijah Watt Sells
Haskins and Sells Publications
Originally published by: Association of American Government Accountants;
Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells
Corporate Management Compared With Government Control (Fifth Edition);, Elijah Watt Sells
Haskins and Sells Publications
Printed by: Press of Safety Systems Company;
Railway Accounting In Its Relation To The Twentieth Section Of The Act To Regulate Commerce, Homer Adama Dunn
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;
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
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 …
Telephone In Cost Accounting: A Novel And Successful Method In Actual Use; Telephone In Factory Cost Accounting, Nelson W. Jarvis
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 …
New Idea In Time Recording And Its Advantages In Cost Accounting, Robert W. Higgins
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, …
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)
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
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 …
Gilbreth Field System, John P. Slack
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 …
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
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.
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
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.
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
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.
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
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.
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
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; …
Contents And Mode Of Stating Executors' Accounts, John R. Loomis, New York State Society Of Certified Public Accountants
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 …
Cost Of Handling Checking Accounts, John F. Wilson
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.
Year-Book 1905, Officers, Committees, Trustees And Members. Proceedings Of The Annual Meeting At New York, October 17, 1905., American Association Of Public Accountants
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.