Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Cost accounting (5)
- Hotels -- Accounting; Horwath & Horwath (5)
- Depreciation (4)
- Etc. (4)
- Questions (4)
-
- Breweries -- Accounting (3)
- Financial statements -- Analysis (3)
- Municipal finance -- Accounting (3)
- Taxation -- Law and legislation -- United States (3)
- Accounting -- History (2)
- Accounting -- New York -- Examinations (2)
- Accounting; Accountants (2)
- Bookkeeping (2)
- Budget -- United States (2)
- Charles Waldo (2)
- Department stores -- Accounting (2)
- Elijah Watt (2)
- Etc. -- New York; Accounting -- New York -- Examinations (2)
- Finance (2)
- George (2)
- Income tax -- Law and legislation -- United States (2)
- Insurance -- Accounting (2)
- Inventory Control (2)
- Manuals (2)
- Rusk & Swearingren (2)
- Schools -- Accounting (2)
- Sugarcane industry -- Accounting (2)
- Tax returns -- United States (2)
- 1834-1926 -- Portraits (1)
- 1834-1926 -- Portraits; Partnership -- United States -- Accounting (1)
Articles 121 - 150 of 184
Full-Text Articles in Taxation
Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville
Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville
Individual and Corporate Publications
Your committee was kind enough to ask me to tell you something about our experience with Costs. To meet this kind invitation, I will endeavor to bring out some interesting points of our work, and discuss the necessity of knowing COSTS. It is only within the past few years that Cost finding has made rapid strides, and it is admitted that the greatest benefit in various lines of business has come from association of people in the same trade. If you have anything good in your business, give it to your competitor and he in turn will impart to you …
Essentials In Paper Mill Cost Accounting, Clinton Homer Scovell, Writing Paper Manufacturers' Association
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.
Standard System Of Cost Accounting Adapted To The Paper And Pulp Industry, Charles H. Case, American Paper And Pulp Association
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 …
Efficient Cost Keeping: A Study Of The Most Effective Applications Of Cost Keeping Principles To Certain Types Of Management, Elias St. Elmo Lewis
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.
Electric Light Accounts And Their Significance, Henry Moore Edwards
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.
What Is A Certified Public Accountant, Waldron H. Rand
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 …
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 …
Income Tax, 1914, Corporation Trust Company
Income Tax, 1914, Corporation Trust Company
Individual and Corporate Publications
No abstract provided.
Guide To The Study Of Auditing, Samuel F. Racine, Robert Hiester Montgomery
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.
Brewery Accounts, F. W. Thornton
Brewery Accounts, F. W. Thornton
Individual and Corporate Publications
Prior to 1890 the profits of breweries were so large that close accounting was not indispensable; for so long as the volume of business was maintained or increased, and the physical operations of manufacture were fairly well conducted, a reasonably good profit on capital invested was assured. Increase in running expenses, cost of materials and bad debts have so reduced the margin of profit that it has become essential not only to have correct cost accounts, but to arrange the books so that the brewery managers may ascertain without delay the results of current operations. An annual or semi-annual profit …
Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery
Proceedings At A Meeting Held December 6, 1913, To Discuss The Federal Income Tax, The Pending Currency Bill, And The National Budget At The Offices Of Harvey S. Chase & Company; Federal Income Tax; National Budget, Robert Hiester Montgomery
Individual and Corporate Publications
After an informal reception, a simple collation, and a friendly housewarming in the new offices of the firm of Harvey S. Chase & Company, Certified Public Accountants, who were opening a Washington branch of their main business in Boston, Massachusetts. Mr. Chase introduced to the assemblage, Robert H. Montgomery, Esq., C. P. A., of New York City, President of the American Association of Public Accountants, who spoke upon the Federal Income Tax, giving especial attention to the present conditions surrounding income taxation in Europe and in various states of this country. Mr. Montgomery also elaborated his remarks considerably regarding various …
Theory Of Accounts, Frederick S. Tipson
Theory Of Accounts, Frederick S. Tipson
Individual and Corporate Publications
It is just ten years ago since the first edition of this book was published. The entire issue was disposed of, and the volume reported out of print. The constant requests for the book from all parts of the world have led the author to get out the present edition; it being likely to supply a somewhat pressing need. The questions and answers have been practically brought up to date; and no candidate who has mastered the contents of this volume need have the slightest doubt of his ability to pass any C. P. A. or Civil Service Examination in …
National Budget On Its Expenditure Side, Harvey S. Chase, Massachusetts Society Of Certified Public Accountants
National Budget On Its Expenditure Side, Harvey S. Chase, Massachusetts Society Of Certified Public Accountants
Individual and Corporate Publications
Mr. Chairman, I have prepared no formal statement for this meeting, in fact, I have had no time for it, but I have had these printed Summaries of the United States Budget struck off, and they will give you an idea of a portion of the work which the Commission on Economy and Efficiency has been doing in the line of preparing a governmental budget for the next fiscal year. These summaries exhibit the expenditure side of the budget solely, and cover the financial year beginning July 1st, 1913.
Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois
Brief History Of Telephone Accounting: A Lecture Delivered To The Students Of The Amos Tuck School Of Administration And Finance, Associated With Dartmouth College, Hanover, N.H., Charles Gilbert Du Bois
Individual and Corporate Publications
While so much has been written about the legal, technical, commercial and statistical features of the rapid and tremendous expansion of the telephone industry, no general survey of the rise and development of the accounting methods followed in this industry has been attempted heretofore. In the following pages my attempt to do this has no pretension as a formal historical study and while it brings together in some chronological order the main points in the development of telephone accounting its emphasis is more particularly on the character and growth of the relations of the accounts to the industry itself and …
Income Tax Guide: An Analysis Of The Obligations Imposed On Individuals, Firms And Corporations By The Federal Income Tax Law, Suggestions For Making Returns, And Form For Recording Income, Walter A. Staub
Individual and Corporate Publications
The obligations imposed by the far reaching income tax law which has just been enacted may be broadly separated between those imposed on Individuals and those imposed on Corporations.
Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart
Tannery Production Costs And Methods Of Accounting, Ethelbert Stewart
Individual and Corporate Publications
The author of this book, Mr. Ethelbert Stewart, has been employed by the United States Government for many years in the capacity of Cost Expert, making cost investigations and examinations of a number of industries. Mr. Stewart's official position has enabled him to obtain the cooperation of tanners and business men in procuring the information contained in this publication from the most authoritative sources
Griffith System Of Rapid Trial Balance, William E. Griffith
Griffith System Of Rapid Trial Balance, William E. Griffith
Individual and Corporate Publications
This system is designed for the purpose of locating immediately, any errors in posting, addition or in the transfer of ledger balances to the trial balance sheet, and will insure a correct trial balance at the same time proving the accuracy of the work. The following rules covering the operation are applied to the use of a loose leaf ledger, alphabetically arranged, but can be used just as effectively with the old style bound ledger as described in Note Number One, under "Special Instructions."
Utilization Of Net Income, Harrison Standish Smalley
Utilization Of Net Income, Harrison Standish Smalley
Individual and Corporate Publications
In the management of every corporation the question of dividends is a perennial one, recurring regularly at periods varying from three months to a year, according to the practice of the particular corporation. The question is, whether dividends shall be declared, that is, whether any of the receipts of the company shall be divided among the owners of the business, and if so, how large an amount shall be thus distributed.
Office And Accounting System For The Accounting Profession, Walter C. Wright
Office And Accounting System For The Accounting Profession, Walter C. Wright
Individual and Corporate Publications
In taking up the question of accounting methods for professional accountants, we must needs advance cautiously, for we are addressing our colleagues, and they may regard our suggestions as superfluous, but we may proceed boldly, for we are speaking to ourselves, and we know our deficiencies. A milliner is frequently so busily engaged in decorating the heads of other women that she neglects a reasonable attention to her own. The cobbler's children are still faulty in their footwear, and the physician has yet to heal himself. There are frequently, we presume, personal or professional considerations which determine the principals or …
Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black
Cost Finding In The Cloak And Suit Industry, Philip Frankel, National Cloak, Suit, & Skirt Manufacturers' Association. Welfare Committee, Morris A. Black
Individual and Corporate Publications
How can the man making cloaks reduce his expenses, reduce his costs? This is the practical question. If a cost system does not help him to do this it is no good, time and money are wasted keeping it up. In order to find out where money can be saved, we divide all expenses under three general divisions: Materials, Labor, Charges. But it is important to know whether as to all garments which item costs most, materials or labor or charges. In the cloak business the chief item of expense is materials not labor or charges, and usually materials constitute …
Twentieth Century Brewery Accounting, Allen R. Smart
Twentieth Century Brewery Accounting, Allen R. Smart
Individual and Corporate Publications
The up-to-date brewer is compelled to follow the precepts of other manufacturers and give careful attention to the accounting system and ascertain accurate costs in each department, in order to successfully show satisfactory profits. It is no longer sufficient to know the cost of brewing, distribution, taxes, administration expenses and interest per barrel, but it is essential for the modern brewery manager to know the cost for each department, separately, before he can hope to successfully compete with other concerns. He must know exactly, what it costs per barrel in wagons for city keg beer; what it costs in the …
Efficiency In Public Management, Frederick Albert Cleveland
Efficiency In Public Management, Frederick Albert Cleveland
Individual and Corporate Publications
In a word my conclusion is this: that more than any private business or undertaking, the public office is in need of agencies which may develop complete, accurate, and prompt information about the business in hand; that efficient administration depends on the erection of well-equipped conning towers; that without instruments of precision, not only is the officer handicapped, but the public is without the means of making government responsible; between the government and the people is an impassable gulf and an impenetrable darkness, which produce discontent and suspicion, on the one hand, and deprive the officer of his support necessary …
Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson
Brewery Accounting: The Study Of The Accounts Of A Modern Brewery, George Wilkinson
Individual and Corporate Publications
With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, …
Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean
Circular Nos. 1-10 (May1, 1912-Jun2 12, 1912); Bulletin Nos. 1-9 (April 12, 1912-June 10, 1912); Instructions For Use Of Agent's Cash Book, Wells Fargo & Co. Accounting Department, J. W. Newlean
Individual and Corporate Publications
The titles of the cirulcars are: No.1 Inventory of Equipment, June 1, 1912, 12 O'Clock Noon; No. 2 Agents' Monthly Balance Sheets; No. 3 Fidelity Bonds; No. 4 Foreign Postal Remittances; No. 5 Joint Vouchers, Wells Fargo & Co. and Western Express Company; No. 6 Waybills Reported on Supplementary Statements; No. 7 J.H. Addicks appointed Auditor of Express Receipts; No. 8 Daily Audit of Cash in Hands of Assistant Treasurer; No. 9 Paid Money Orders, Travelers and C.O.D. Checks; No. 10 Analysis of Unadjusted Items. Bulletin titles are: No. 1 Accounting Instructions -- Bulletins and Circulars; No. 2 Subscription lists; …
Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company
Checking And Auditing System Used In The Saint Paul Hotel, St. Paul, Minn. Installed By The National Cash Register Company, Dayton, Ohio; National Checking And Auditing System For Hotels, National Cash Register Company
Individual and Corporate Publications
When the new St. Paul Hotel of St. Paul. Minn., opened in April, 1910, it was fully equipped with National Cash Registers. After experience with other systems in various hotels, the management, after a thorough investigation, decided that a complete National Cash Register system would give them the best control in handling the business of their new hotel. This system has now been in operation for more than two years and has done the work expected of it. That this is the most complete hotel auditing system ever devised, will be understood by reading this book. It is based entirely …
Accounting System Of An Ice Company, J. M. Bluim
Accounting System Of An Ice Company, J. M. Bluim
Individual and Corporate Publications
During recent years ice dealers generally have been giving considerable attention to the subject of accounting and many of them are beginning to realize the advantages of modern methods in the Accounting Department of their business. The interest displayed by the dealers in this subject and the opportunities afforded the writer to make a careful study of accounting methods through and by means of his connection with a large number of ice companies when acting in the capacity of Auditor, Accountant or Systematizer, caused the writer to publish this book. The information necessary for the work has been obtained by …
Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express
Rules For Accounting, October 1, 1911, E. E. Honn, Wells Fargo & Company Express
Individual and Corporate Publications
A new system of agency accounting will take effect October 1st, and the instructions contained in this book applying thereto are for the use of Wells Fargo & Company's employes. In view of the important changes that have been made, it is expected that all employes will thoroughly familiarize themselves with these rules, so errors in billing, reporting, etc., may be obviated and the transaction of the business carried on with expedition.
Certified Public Accountant, Walter A. Staub
Certified Public Accountant, Walter A. Staub
Individual and Corporate Publications
What the Certified Public Accountant is and what he does. The growth, the requirements and the work of a new profession. Reprinted from The business World, of JULY, 1910. With the Compliments of Lybrand, Ross Bros. & Montgomery Certified Public Accountants New York Pittsburgh Chicago Philadelphia
Accounting System For Rice Mills, Charles E. Wermuth
Accounting System For Rice Mills, Charles E. Wermuth
Individual and Corporate Publications
No abstract provided.
Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase
Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase
Individual and Corporate Publications
My experience among cities both large and small and in various parts of the United States during the last fifteen years has led me to certain conclusions from which I find myself unable to escape, and one of these conclusions bears very closely upon this matter of "Capital" and "Revenue" in municipal accounts. In fact, it appears to me that we do have, and must necessarily have, in city affairs the same distinctions in classes of accounts which are represented by these titles "Capital" and "Revenue" in commercial affairs. It will be found impractical to install sound accounting methods in …