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1978

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Institution
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Articles 31 - 60 of 277

Full-Text Articles in Taxation

Cpa Practitioner, Vol. 2 No. 3, March 1978, American Institute Of Certified Public Accountants (Aicpa) Mar 1978

Cpa Practitioner, Vol. 2 No. 3, March 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1978, American Institute Of Certified Public Accountants (Aicpa) Feb 1978

Cpa Client Bulletin, February 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Practitioner, Vol. 2 No. 2, February 1978, American Institute Of Certified Public Accountants (Aicpa) Feb 1978

Cpa Practitioner, Vol. 2 No. 2, February 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.24, August 7, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.24, August 7, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.17, June 19, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.17, June 19, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 7 No.29, September 11, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.29, September 11, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Twenty-Sixth Supplement, January-December 1977, Volume 1: A-L, American Institute Of Certified Public Accountants, Jane Kubat Jan 1978

Accountants' Index. Twenty-Sixth Supplement, January-December 1977, Volume 1: A-L, American Institute Of Certified Public Accountants, Jane Kubat

Accountants' Index

No abstract provided.


Accountants' Index. Twenty-Sixth Supplement, January-December 1977, Volume 2: M-Z, American Institute Of Certified Public Accountants, Jane Kubat Jan 1978

Accountants' Index. Twenty-Sixth Supplement, January-December 1977, Volume 2: M-Z, American Institute Of Certified Public Accountants, Jane Kubat

Accountants' Index

No abstract provided.


Grammateus Reappears In 1911, Williard E. Stone Jan 1978

Grammateus Reappears In 1911, Williard E. Stone

Accounting Historians Journal

There seems to have been little change in financial statements from Grammateus to 1911. This article contains a 1911 practice set which was used to teach transaction accounting as well as trial balance and statement preparation along the lines described in the previous article.


Washington Report, Vol. 7 No.2, March 6, 1978, American Institute Of Certified Public Accountants. Jan 1978

Washington Report, Vol. 7 No.2, March 6, 1978, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Seattle: Queen City Of The Pacific Northwest, Anonymous, James H. Karales Jan 1978

Seattle: Queen City Of The Pacific Northwest, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Auditscope: An Idea Whose Time Had Come, Anonymous, Bruce Mcallister Jan 1978

Auditscope: An Idea Whose Time Had Come, Anonymous, Bruce Mcallister

Haskins and Sells Publications

No abstract provided.


Peer Review: Auditing The Auditors, J. Michael Cook Jan 1978

Peer Review: Auditing The Auditors, J. Michael Cook

Haskins and Sells Publications

No abstract provided.


Successful Candidates In The Cpa Examination, November 1977, Anonymous Jan 1978

Successful Candidates In The Cpa Examination, November 1977, Anonymous

Haskins and Sells Publications

No abstract provided.


N. Loyall Mclaren Remembered: A Tribute To A Former Partner, Anonymous, Fred Kaplan Jan 1978

N. Loyall Mclaren Remembered: A Tribute To A Former Partner, Anonymous, Fred Kaplan

Haskins and Sells Publications

No abstract provided.


Financial Accounting And Reporting By Oil And Gas Producing Companies: Guidelines For Application Of Fasb Statement No. 19, Haskins & Sells. Oil And Gas Industry Group Jan 1978

Financial Accounting And Reporting By Oil And Gas Producing Companies: Guidelines For Application Of Fasb Statement No. 19, Haskins & Sells. Oil And Gas Industry Group

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Financial Accounting And Reporting By Oil And Gas Producing Companies: Guidelines For Application Of Fasb Statement No. 19, Haskins & Sells Jan 1978

Financial Accounting And Reporting By Oil And Gas Producing Companies: Guidelines For Application Of Fasb Statement No. 19, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Opinion Study Of The Public Accounting Profession, Deloitte, Haskins & Sells Jan 1978

Opinion Study Of The Public Accounting Profession, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Evolution Of Accounting For Corporate Treasury Stock In The United States, Norlin Gerhard Rueschhoff Jan 1978

Evolution Of Accounting For Corporate Treasury Stock In The United States, Norlin Gerhard Rueschhoff

Accounting Historians Journal

Is treasury stock an asset or a reduction of net equity? This study is concerned with the process of accounting for treasury stock from as early as 1720 to date. It illustrates the many methods which have been used to create funds by the purchase and sale of treasury stocks and concludes with a consideration of the effects of the Internal Revenue Act of 1934 and the Security Exchange Act of 1934 on the treatment of treasury stock.


Influence Of Nineteenth And Early Twentieth Century Railroad Accounting On The Development Of Modern Accounting Theory, James L. Boockholdt Jan 1978

Influence Of Nineteenth And Early Twentieth Century Railroad Accounting On The Development Of Modern Accounting Theory, James L. Boockholdt

Accounting Historians Journal

This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the 1840s. The article concludes by stating that many of the basic concepts of accounting theory such as disclosure, matching measurement of cash flow had origins in railroad accounting.


New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams Jan 1978

New Perspective On The Evolution Of Double-Entry Bookkeeping, John L. Williams

Accounting Historians Journal

Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry accounting in equation form and linking it to the evolution of mathematics in the Arab-Hindu cultures. The article concludes with specific suggestions for obtaining empirical evidence which might support the substantive hypothesis as the causal factor of double entry accounting.


Oldest German Bookkeeping Text, Kiyoshi Inoue Jan 1978

Oldest German Bookkeeping Text, Kiyoshi Inoue

Accounting Historians Journal

This article brings to light the neglected contribution of Grammateus, the author or Ayn New Kunstlich Buech (A New Skill Book) which, although basically a mathematics text, contained a section on bookkeeping in the style of Paciolo's Summa. His work is analyzed to prove the technical competence and the historical nature of the bookkeeping system which he propounded. In order to substantiate the conclusions, the full translation of the first edition (1521) is included in modern English.


President's Report (1889), John Heins Jan 1978

President's Report (1889), John Heins

Accounting Historians Journal

This represents an extract from the handwritten minutes of the Annual General Meeting of the American Association of Public Accountants, Monday, May 27, 1889. The extract is the Report of the President John Heins. This version, in typewritten form came to the attention of researchers at the University of Florida in 1971.


Benjamin Gilliam's Book -- 1700, William Holmes Jan 1978

Benjamin Gilliam's Book -- 1700, William Holmes

Accounting Historians Journal

The ownership of a copy of Chamberlain's The Accountants Guide or Merchants Bookkeeper, 1686 is traced through six famous owners from 1700 for almost a century. It is now housed in the Boston Athenaeum.


Doctoral Dissertation Abstracts, Maureen Helena Berry Jan 1978

Doctoral Dissertation Abstracts, Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Study of Governmental Accounting in China: With Special Reference to the Sung Dynasty (960-1279) by Philip Yuen-Ko Fu; An Analysis of the Development and Nature of Accounting Principles in Japan ( by Yukio Fujita; The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada: 1900-1970 ) by George Joseph Murphy;The Evolution of Accounting in Canada by Harvey Mann; A History of the CPA Profession in Colorado by John Matthew Hunthausen; A Study of the Development of the Certified Public Accounting Profession in Kansas by Eldon Curtis Lewis;The Development of the CPA Profession in Mississippi by James …


Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue] Jan 1978

Accounting Historians Journal, 1978, Vol. 5, No. 1 [Whole Issue]

Accounting Historians Journal

Spring issue


Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester Jan 1978

Whether Molcolm's Is Best Or Old Charge And Discharge, David A.R. Forrester

Accounting Historians Journal

In 1775 A.D. the recommendation was made that the accounts of Glasgow College be changed from the traditional charge and discharge type of records to a double entry bookkeeping system. This touched off an academic controversy that lasted for many years and generated much bitterness among the Faculty of the College.


On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar Jan 1978

On The Present And Future Importance Of Accounting History, Wichita State University. Accounting Research Seminar Accounting Research Seminar

Accounting Historians Journal

A report of a survey on the present and expected importance of accounting history to practicing accountants and accounting educators. The survey appears to indicate that accounting history is, and perhaps will continue to be, a topic of special interest to us-accounting historians.


18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes Jan 1978

18th Century Accounting Projection From Plymouth, Massachusetts, William Holmes

Accounting Historians Journal

A cost study for the 1768 Plymouth Town Meeting.


Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry Jan 1978

Doctoral Research [1978, Vol. 5, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External Environmental Factors From 1900-1971 by Ralph Wylie Frey; Historical Critique of the Development of the Federal Income Tax From 1939-1954 And Its Influence Upon Accounting Theory and Practice by Melvin Theodore McClure; A History of the Issues and Problems Surrounding Goodwill in Accounting by Hugh Peter Hughes; General Purchasing Power Financial Statements-A Behavioral Study by Kenneth Ray Lambert; The Role of Accounting in the …