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Articles 241 - 270 of 298
Full-Text Articles in Taxation
Classification Of Ledger Accounts For Creameries, George O. Knapp
Classification Of Ledger Accounts For Creameries, George O. Knapp
Federal Publications
In presenting this Classification of Ledger Accounts for Creameries it is the aim of the Bureau of Markets to emphasize the importance of the use of a definite and logical classification of accounts for keeping the financial records of any business and to describe in detail a classification which can be used advantageously by creameries. The use of such a classification is not only a great aid to the bookkeeper in the performance of routine duties, but its consistent use also insures a uniform method of presenting the financial information from year to year regardless of changes in the personnel. …
Regulations To Govern The Destruction Of Records Of Telephone, Telegraph And Cable Companies (Including Wireless Companies) Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1920, Effective On January 1, 1920 (Superseding And Canceling Regulations Effective February 1, 1914), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Telephone, Telegraph And Cable Companies (Including Wireless Companies) Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce. Issue Of 1920, Effective On January 1, 1920 (Superseding And Canceling Regulations Effective February 1, 1914), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission
System Of Accounts For Retail Merchants, January, 1920, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Sleeping Car Companies Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce: Issue Of 1920, Effective On June 1, 1920 (Superseding And Canceling Orders Effective October 1, 1911 And August 1, 1915), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Suggested Accounting System For Wheat Flour Millers, United States. Food Administration. Milling Division. Auditing Department
Suggested Accounting System For Wheat Flour Millers, United States. Food Administration. Milling Division. Auditing Department
Federal Publications
Following the demand of the United States Food Administration's Milling Division, that all mills operating under the Rules and Regulations, and in Agreement with the United States Food Administration's Milling Division, render to the Statistical Division, Washington, D. C., a Monthly Cost Report, Form, M. D. 1030 C, numerous inquiries have been received from millers' regarding the compilation of the Report, and requests for a general accounting system which would enable them to complete the Cost Report in a satisfactory manner. Many millers have conducted their business without any kind of an accounting system's others have used single entry books …
Farm Inventories, James Stuart Ball
Rules Governing The Separation Of Operating Expenses Between Freight Service And Passenger Service On Large Steam Railways: Issue Of 1920: Effective On January 1, 1920, United States. Interstate Commerce Commission
Rules Governing The Separation Of Operating Expenses Between Freight Service And Passenger Service On Large Steam Railways: Issue Of 1920: Effective On January 1, 1920, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission
Classification Of Train-Miles, Locomotive-Miles And Car-Miles For Steam Roads, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Alphabetical List Of Representative Items Chargeable To Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission
Alphabetical List Of Representative Items Chargeable To Operating Expenses Of Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board
Approved Methods For The Preparation Of Balance Sheet Statements: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board
Federal Publications
The following tentative proposal for uniform methods for the preparation of balance sheet statements to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin under the caption Uniform Accounting, and is reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred …
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Steam Roads, United States. Interstate Commerce Commission
Federal Publications
In this accounting bulletin is presented a reissue of Cases 1 to 203, inclusive, as formerly stated in Accounting Bulletin No. 10, except for the correction of misplaced terms in Case 176. To these previously published cases are now added a supplementary series embodied in Cases 204 to 293, inclusive. The cases now given their initial publication have been submitted in tentative form to the Association of American Railway Accounting Officers.
Farm Household Accounts, W. C. Funk, United States. Department Of Agriculture
Farm Household Accounts, W. C. Funk, United States. Department Of Agriculture
Federal Publications
Household expenses on the farm are very intimately associated with the business of the farm itself. The farm normally supplies much material which otherwise would become a household expense. The household, in turn, very often furnishes board for farm labor, which would otherwise be a farm expense. Merely from the standpoint of keeping track of household expenses as related to the farm business, household accounts are desirable and should serve to supplement and round out farm accounts. Original item in Boxno. 0409
System Of Accounting For Fruit Shipping Organizations, G. A. Nahstoll, John R. Humphrey, United States. Department Of Agriculture
System Of Accounting For Fruit Shipping Organizations, G. A. Nahstoll, John R. Humphrey, United States. Department Of Agriculture
Federal Publications
A study of the accounting systems in use in fruit shipping organizations in the West and Pacific Northwest has disclosed a wide variation in methods and forms, for the detail of the accounting procedure has been allowed to be affected greatly by the varying plans of organization, kind of products handled, and local conditions generally. In standardizing accounting forms and procedure, it was deemed advisable to confine all efforts to devising a system for use in local or assembling associations which market their output through a selling agent and which may or may not operate community packinghouses. Minor modifications of …
Highway Cost Keeping, James J. Tobin
Highway Cost Keeping, James J. Tobin
Federal Publications
The purpose of this publication is to present, first, in an elementary way the principles which govern cost keeping; second, a practicable application of those principles to highway work.
In The Matter Of The Inquiry To Determine Prices For Newsprint Paper; Before The Federal Trade Commission, Washington, D.C., March 22, 1918: In The Matter Of The Inquiry To Determine Prices For Newsprint Paper, United States. Federal Trade Commission, George Oliver May
In The Matter Of The Inquiry To Determine Prices For Newsprint Paper; Before The Federal Trade Commission, Washington, D.C., March 22, 1918: In The Matter Of The Inquiry To Determine Prices For Newsprint Paper, United States. Federal Trade Commission, George Oliver May
Federal Publications
No abstract provided.
System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture
System Of Accounts For Cotton Warehouses, Roy L. Newton, John R. Humphrey, United States. Department Of Agriculture
Federal Publications
The warehouse receives cotton for the account of another party, provides the owner with a proper place for conserving his product, and gives its receipt as evidence that the cotton has been stored. Upon the integrity and financial standing of the warehouse which issues this receipt depends the value of the receipt, and it should be the desire and aim of every warehouseman to give his receipt its utmost value. The efficiency of a cotton warehouse depends in a very large degree upon its methods of keeping accounts and records of its transactions. The general use of a simple, concise …
Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission
Rules Governing The Classification Of Telephone Employees: Effective As Of July 1, 1917, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board
Uniform Accounting: A Tentative Proposal Submitted By The Federal Reserve Board, United States. Federal Reserve Board
Federal Publications
The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and …
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission
Interpretations Of Accounting Classifications Prescribed By The Interstate Commerce Commission For Carriers By Water, United States. Interstate Commerce Commission
Federal Publications
This circular contains answers to various accounting questions raised under classifications for carriers by water issued by the Interstate Commerce Commission. The cases contained herein are those which are regarded as important for the reason that they make clearer the meaning and application of the text descriptive of the primary accounts of the several classifications.In the preparation of this bulletin the Commission has had the cooperation of a committee representing the Association of Water Line Accounting Officers.
Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.
Uniform Contracts And Cost Accounting Definitions And Methods: Recommendations By Interdepartmental Conference Consisting Of Delegates From The Departments Of War, Navy, And Commerce, The Federal Trade Commission, And The Council Of National Defense. July, 1917., United States. Department Of Commerce.
Federal Publications
These recommendations are intended to suggest to contracting officers some of the broad legal and equitable points involved in war contracts, and to express the preference of the conference for a straight purchase-and-sale contract at a fixed price, since it is simpler in terms, easier to work under, and generally speaking, productive of better and quicker results. The British Government, after several years' experience, has discarded the cost-plus contract plan and adopted the straight purchase-and-sale contract in every instance possible. It is not proposed to go into the large question of policy involved in attempting to prevent demoralization of markets …
Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission
Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Express Companies, United States. Securities And Exchange Commission
Federal Publications
It is further ordered, That the accounting methods directed in the interpretations contained in the said Accounting Bulletin No. 13 be, and they are hereby, prescribed for the use of express companies subject to the provisions of the Act to Regulate Commerce, as amended, in the keeping and recording of their accounts. It is further ordered, That January 1, 1917, be, and it is hereby, fixed as the date on which the said Accounting Bulletin No. 13 shall become effective.
Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission
Interpretations Of Accounting Classifications Embodied In The Uniform System Of Accounts For Electric Railways, United States. Interstate Commerce Commission
Federal Publications
This accounting bulletin contains the interpretations of the classifications embodied in the Uniform System of Accounts for Electric Railways as they appeared in Accounting Bulletin No. 9, effective July 1, 1915, together with the interpretations which have been made since that date. It seems desirable to bring the latter-mentioned interpretations to the attention of accounting officers, and, for convenience, all interpretations made to date are included in this bulletin, which now supersedes Bulletin No. 9.
Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture
Accounting Records For Country Creameries, John R. Humphrey, G. A. Nahstoll, United States. Department Of Agriculture
Federal Publications
Owing to the lack of specific information in regard to accounting in farmers' creameries, it has been necessary in the past for each secretary, using whatever knowledge of commercial accounting he possessed, to devise a system which in his opinion would best suit the specific requirements of the business, the essential forms being selected from the many which have been placed upon the market by publishing houses catering to the creamery trade. No uniform system was available which could be applied to the needs of practically all country creameries; hence, systems of accounting are practically as numerous as creameries. A …
Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines
Cost Accounting For Oil Producers, Clarence Grover Smith, United States. Bureau Of Mines
Federal Publications
Prior to the actual development of an oil property it is difficult to determine the quantity of oil under the property and the rate at which this oil can be brought to the surface factors that determine the ultimate value of the property. Consequently, there has been much confusion in devising accounting systems that, during the entire life of a property, will show costs and profits from which the producer can determine whether his property is being worked at a profit or otherwise. The Bureau of Mines publishes this report in recognition of a distinct need for a simple treatise …
Interpretations Of Accounting Classifications Embodied In The Uniform Systems Of Accounts For Telephone Companies (Classes A, B, And C), United States. Interstate Commerce Commission
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 …
Regulations To Govern The Forms And Recording Of Passes, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1917, Effective On January 1, 1917, United States. Interstate Commerce Commission
Regulations To Govern The Forms And Recording Of Passes, Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1917, Effective On January 1, 1917, United States. Interstate Commerce Commission
Federal Publications
No abstract provided.
System Of Accounts For Retail Merchants, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner
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. …
Fundamentals Of A Cost System For Manufacturers, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner
Fundamentals Of A Cost System For Manufacturers, United States. Federal Trade Commission, Robert E. Belt, R. W. Gardiner
Federal Publications
The Federal Trade Commission has found that an amazing number of manufacturers, particularly the smaller ones, have no adequate system for determining their costs and price their goods arbitrarily. It is evident that there must "be improvement in this direction "before competition can be placed upon a sound economic "basis. With the object of aiding in the improvement of business generally we have endeavored in this pamphlet to show briefly the importance of accurate manufacturing costs and the fundamental principles underlying them. I commend it to your attention and feel satisfied that if you will read it carefully you will …
System Of Accounts For Live-Stock Shipping Associations, John R. Humphrey, W. H. Kerr, United States. Department Of Agriculture
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 …
Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission
Regulations To Govern The Destruction Of Records Of Express Companies: Prescribed By The Interstate Commerce Commission In Accordance With Section 20 Of The Act To Regulate Commerce, Issue Of 1915, Effective On July 1, 1915 (Superseding And Canceling Order Dated April 8, 1912), United States. Interstate Commerce Commission
Federal Publications
No abstract provided.