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 61 - 90 of 184
Full-Text Articles in Taxation
Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association
Importance Of The Accounting Department Under Commission Regulation, De Witt Clinton, American Gas Association
Individual and Corporate Publications
Never in the history of the world was the Accounting Department of a Public Utility, or for that matter the Accounting Department of any business or industry, more important than at present. Volumes could and have been written regarding the importance of accounting. Our subject is, however, confined to The Importance of The Accounting Department under Commission Regulation. Original item in Boxno. 0409
Syllabus Of Foreign Exchange Accounting, Christian Djorup
Syllabus Of Foreign Exchange Accounting, Christian Djorup
Individual and Corporate Publications
This course acquaints the student with foreign exchange operations, of vital importance in financing our foreign trade, and with the recording of the transactions of a foreign department. Every foreign exchange man must be a lightning calculator. This course, designed principally to help employes of foreign departments and of import and export offices, teaches short cuts in arithmetic, contracted multiplication and division, chain rule, conversion of foreign currencies, arbitrage, and the application of higher commercial arithmetic to exchange operations. Sufficient theory is presented to familiarize the student with the different kind of exchange operations, before the regular monthly business of …
Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland
Department Store Accounts; Part I: Instruction Paper, Charles A. Sweetland
Individual and Corporate Publications
It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …
Supplementing The Work Of Cost System Installation, Robert Atkins
Supplementing The Work Of Cost System Installation, Robert Atkins
Individual and Corporate Publications
WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …
You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells
You Can't Judge Your Business By The Past Three Years, Elijah Watt Sells
Individual and Corporate Publications
At least seventy-five per cent of all concerns started, fail. I have verified this statement by calling on an authority in such matters. It is as nearly correct as is possible. Men who start out in business seem to know so little about it that it is a wonder even so large a proportion as twenty-five per cent succeeds. Among our clients are all kinds of companies, from very small concerns up to railways, cities, and even Governments. Big companies fail in almost the same proportion as smaller ones; but their affairs are so complicated that it is difficult to …
Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston
Salient Features Of An Ideal Accounting System For A Retail Bookstore, De Witt Carl Eggleston
Individual and Corporate Publications
The amount of business done by a retail book store is generally sufficient to warrant the expenditure of the time required to keep the books by the double entry system as explained in all books on bookkeeping. This system furnishes a means of analyzing the business transactions not possessed by any other system. In order that the proprietor may know just where he stands financially at the end of each month he should prepare or have prepared for him a balance sheet. This statement shows the assets, liabilities and capital as at the close of business on the last day …
Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland
Department Store Accounts; Part Ii: Instruction Paper, Charles A. Sweetland
Individual and Corporate Publications
It will be seen that the accounting for a business as varied as a department store, where the necessity exists for arriving at the profit of each department separately, must be very comprehensive, and, in consideration of the vast amount of detail, it must be as simple and easy to handle as possible. Each department treated as a separate enterprise must be charged with its purchases, with the cost of its operation, its pro rata of expense for advertising, floor-walkers, managers, rent, light, heat, and other general expenses, and credited with its sales, cash, c. o. d., and charge. Thus …
Dividing Line Which Separates Profit From Loss. (National Association Of Stove Manufacturers Of The United States. Report Of Proceedings, 1921, E. W. Mccullough
Dividing Line Which Separates Profit From Loss. (National Association Of Stove Manufacturers Of The United States. Report Of Proceedings, 1921, E. W. Mccullough
Individual and Corporate Publications
No abstract provided.
Tentative Basis For Proposing Final Settlements Under Section 209 Of The Transportation Act, 1920; Tentative Basis For Proposing Settlements Under Section 209 Of The Transportation Act, 1920, W. A. Colston
Individual and Corporate Publications
First, our rule is that in fixing the maximum amounts to be included in operating expenses for maintenance under the guaranty of section 209 of the Transportation Act, 1920, we will, as far as practicable, under the accounting test established by the proviso of section 5 of the standard contract, fix such amounts as would have resulted during the guaranty period in the same amount, character and durability of physical reparation as was applied to the respective carrier properties, during an average six months of the test period, three years ending June 30, 1917, making due allowance for differences in …
Your Market Value, Horatio N. Drury
Your Market Value, Horatio N. Drury
Individual and Corporate Publications
Young men desiring to improve their prospects for advancement and to properly equip themselves for a business career frequently come to me for advice. Ever since I have become acquainted with the excellent service you are rendering young men, through the Pace Courses in Accountancy and Business Administration, I have invariably advised the applicant to take the Pace Courses as one of the means for increasing his knowledge, and thus equipping himself to play a larger part in the game of life and to command a greater return for his personal services.
Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
Depreciation: Its Treatment In Production, Chamber Of Commerce Of The United States Of America. Fabricated Production Department, E. W. Mccullough
Individual and Corporate Publications
Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.
Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh
Certified Public Accountants As The Health Officers Of Industry Should Advertise Their Services, William Cushing Bamburgh
Individual and Corporate Publications
Professionals should not advertise individually, but they may do so collectively. Publicity campaigns descriptive of the position which the professional holds in the community and which the professional work of the doctor, lawyer, engineer, architect, health expert, certified public accountant holds in the condition of the community, should be carried on for the enlightenment of the people and for the assurance of the general mind of the community. Professionals who are equipped to certify to the healthy condition of individuals or associations of individuals are also equipped to certify to the healthy condition of the city or town in which …
What The Items Of A Bank Statement Mean, Stuart H. Patterson
What The Items Of A Bank Statement Mean, Stuart H. Patterson
Individual and Corporate Publications
National banks are required to pub lish financial statements five times a year, and in many States such statements must be published by State Banks and Trust Companies as often as four times a year. Although bank statements, in detail, are published in certain officially designated newspapers, the customary form of publication is a condensed statement.
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Co-Operative Accounting; Part I. Store Records And Accounts; Part Ii. Co-Operative Book Keeping, Ernest C. Cheel, Henry F. Christensen
Individual and Corporate Publications
It is evident that to be able to have complete information and analysis of the business condition of your Co-operative, in all its phases at almost a moment's notice, is more advantageous than getting such information at the end of a period. With the employment of the system hereinafter described, it is possible for the manager of the store and the Control Committee to keep their fingers on the business pulse of their society at all times. It is worthy of note that by this system an efficient Control Committee can know as much or more about the business than …
Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station
Cooperation In Farm Accounting, H. M. Eliot, F. T. Riddell, Michigan State Grange, Michigan Agricultural College. Experiment Station
Individual and Corporate Publications
One year ago the Michigan State Grange entered into co-operation with the Michigan Agricultural College and the United States Department of Agriculture, in the matter of securing data on the costs of farming and income of farms. By this co-operation it was proposed to discover the types of farming that are paying best in Michigan, and to furnish data which farmers may use in changing their farm business to a basis of greater profits. Under this plan the Grange distributed 1,075 account books to their members. These account books contain two parts. One part is for crop records only, and …
Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw
Manual Of Goldwyn Branch Operations, Erich Schay, Samuel P. Byers, Charles D. Shaw
Individual and Corporate Publications
About a year ago a memorandum with general instructions on branch accounting, was forwarded to you explaining the use of the different forms and such details as were necessary to properly record transactions occurring in our branches. The system then in existence still prevails although it has been found necessary to introduce changes so as to make it conform to present conditions. A number of new forms have been added to those which were used a year ago, in regard to which you have received letters explaining their use. The purpose of this booklet is to eliminate the necessity of …
Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.
Manual Of Accounts Prepared For New Orleans Bank For Cooperatives, R. J. Legardeur & Co., Legardeur (R. J.) & Co.
Individual and Corporate Publications
Manual of Accounts prepared for New Orleans Bank for Cooperatives for use by Glenwood Cooperative, Inc., Waterford Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc., Magnolia Sugar Cooperative, Inc., Helvetia Sugar Cooperative, Inc. , Evan Hall Sugar Cooperative, Inc. Manual includes Balance and General Books Section and Operating Sections.
Condensed Report On The Saving To Society Resulting From The Use Of The Comptometer, Lybrand, Ross Bros. & Montgomery, Dorr E. Felt, Felt & Tarrant Manufacturing Co.
Condensed Report On The Saving To Society Resulting From The Use Of The Comptometer, Lybrand, Ross Bros. & Montgomery, Dorr E. Felt, Felt & Tarrant Manufacturing Co.
Individual and Corporate Publications
In accordance with your wishes we have made an investigation to determine the annual amount of saving to society which results from the use of the Comptometer, an instrument designed to make accurate and rapid arithmetical calculations under the manipulation of a skilled operator. While we recognize the many shades of meaning applicable to both of the words saving and society, and are well aware of the possibility of savings from which society may receive no benefit, we have so confined the use of these words in this connection that a saving to society shall he understood to mean the …
Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk
Letter Sent To James O Sully, January 14, 1920, Nau, Rusk & Swearingen, Carl H. Nau, Charles L. Swearingen, Stephen G. Rusk
Individual and Corporate Publications
No abstract provided.
History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee
History Of Bookkeeping And Accounting, Preston Edmond Curry, Paul Simon, American Hotel Association Of The United States And Canada. Depreciation Committee
Individual and Corporate Publications
It is not possible to state at just what period in history the science of bookkeeping originated. It had its beginning, no doubt when people began to live in communities which always tends to the development of industry and trade. When this stage of social and industrial life is developed in a community there is always a banding together for mutual protection, which results in some form of taxation. When collections and disbursements are made it is very necessary that some records be made. Some of the earlier records found seem to be largely relating to public records, as we …
Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh
Mine Bookkeeping: A Comprehensive System Of Records And Accounts For Mining Operations Of Moderate Dimensions, Robert Mcgarraugh
Individual and Corporate Publications
This book has been prepared in the belief that a real need exists among engineers and operators for a comprehensive outline of bookkeeping and accounting methods, applicable to the requirements of mining operations of modest size. At the beginning, it can be stated with conviction that neither the perfect system of accounting nor the perfect set of accounts has yet been produced, at least as applied to the mining industry. A timely word of caution is extended to the reader against the too literal acceptance per se of the forms and records as given. Each individual case presents its own …
Are You Applying Burden Properly?, Millwork Cost Information Bureau
Are You Applying Burden Properly?, Millwork Cost Information Bureau
Individual and Corporate Publications
Although a period of six years has elapsed since the Mill-work Cost Information Bureau introduced uniform cost accounting to the industry, nevertheless, cost accounting, among the trade generally, is still somewhat of: a dark science. Usually when concerns not associated with this Bureau, are approached on the subject of costs, they profess to operate excellent cost finding systems, it is only in rare instances that a millman will admit that his cost-procedure is faulty, and most emphatically, not hazardous, still in the majority of cases, an examination of their methods reveals the fact that these same systems are in direct …
Ernst & Ernst, Ernst & Ernst
Ernst & Ernst, Ernst & Ernst
Individual and Corporate Publications
This little booklet gives something of the history and tradtion of Ernst &Ernst. It is printed especially that the new members of our staff may have a clearer conception of the ideals of our organization, its aims and aspirations. (Donor letter is in boxno. 0409) Original item in Boxno. 0409
Value Of Cost Accounting In Commercial Laboratories, William W. Caswell
Value Of Cost Accounting In Commercial Laboratories, William W. Caswell
Individual and Corporate Publications
The basic elements of cost are three in number: prime cost, direct expense, and indirect expense. I have found it a great help in any cost system to keep these three great divisions clearly in mind. They of course can be subdivided in various ways, but we should never lose sight of the main divisions. The prime cost is made up of raw materials and direct labor only. Now in a commercial laboratory we have no raw material to deal with; therefore, let us eliminate it from the cost system, which leaves for the prime cost only direct labor; chemicals …
Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants
Accountants' Directory And Who's Who, Rita Perine Merritt, Leonard Bickwit, American Society Of Certified Public Accountants
Individual and Corporate Publications
No abstract provided.
Cost Keeping For Newsprint Paper Mills, Morse, Perley, & Company, New York, Newsprint Service Bureau. Committee On Uniform Cost Keeping
Cost Keeping For Newsprint Paper Mills, Morse, Perley, & Company, New York, Newsprint Service Bureau. Committee On Uniform Cost Keeping
Individual and Corporate Publications
In accordance with your instructions we have planned a system for uniform cost keeping for use in news-print paper mills. In submitting this report to you for consideration we desire to say that we have tried to meet all conditions surrounding the industry, except as to inter-company profits and losses and woodlands operations. The usual fully integrated mill has been used as a standard; hence some parts of this system may not be necessary where a mill is not fully integrated. The addenda furnishes a plan for handling inter-departmental profits and losses when they appear on the books and contains …
Valuations And Depreciations Of City Buildings, Extracts From Opinions Of Leading Authorities, Also Judicial Decisions And Fundamental Principles, H. J. Burton
Individual and Corporate Publications
No abstract provided.
A-B-C Of Cost Engineering, Robert S. Denham
A-B-C Of Cost Engineering, Robert S. Denham
Individual and Corporate Publications
The author's object is to make it possible for the busy executives of American manufacturing enterprises to grasp in minimum time, at least in outline, the principles and advantages of the newest and most practicable methods of determining the cost of producing and selling the products of their factories.
Accounting For Modern Corporations: Instruction Paper; Accounts Of Holding Companies; Corporation Accounting And Investigations; Profits Of A Corporation, William M. Lybrand, F. H. Macpherson, Arthur Lowes Dickinson
Accounting For Modern Corporations: Instruction Paper; Accounts Of Holding Companies; Corporation Accounting And Investigations; Profits Of A Corporation, William M. Lybrand, F. H. Macpherson, Arthur Lowes Dickinson
Individual and Corporate Publications
The views of three men whose right to be considered authorities on this subject is unquestioned are presented herein. Mr. Lybrand presents a valuable paper on the subject, "The Accounts of Holding Companies;" Mr. Macpherson writes on "Corporation Accounting and Investigations," illustrated with a worked-out problem; Mr. Dickinson presents a paper entitled "The Profits of a Corporation," and in his treatment of accounting problems includes an illustrative example.
Depreciation And Obsolescence As Governed By Feder Income Tax Regulations, Loomis, Suffern & Fernald
Depreciation And Obsolescence As Governed By Feder Income Tax Regulations, Loomis, Suffern & Fernald
Individual and Corporate Publications
No abstract provided.