Accounting Law Commons^™

The Payroll - A Text & Practice Set, Robert Hendrick

Masters Theses & Specialist Projects

Statement of the problem:

This problem involves the following divisions:

1. The laws, rules and regulations governing payrolls.
2. Application of the law in payroll accounting.
3. The accounting principles and procedure.
4. A detailed practice set.

Some Notes On Comparing Tax Accounting And General Accounting, Arthur R. Cerio

Cleveland State Law Review

Many problems of taxation are caused by the differences between tax accounting principles and generally accepted accounting principles. Despite years of extensive litigation, the question of the timing of income or deductions is difficult to determine. Usually no additional revenue is realized by these conflicts in principles; they merely cause a shift of revenue between the years.

Book Reviews, Cornelius J. Moynihan, John Hanna, Walter Dunham Jr., Marshman S. Wattson, Harold J. Berman, L. H. Rhinelander, William D. Warren

Journal of Legal Education

No abstract provided.

Book Reviews, Alfred Conrad, Daniel J. Boorstin, Charles C. Callahan, Arnold C. Rood, Robert R. Wilson, Ella Cooper Thomas, I. Maurice Wormser, Louis Prashker, Cornelius J. Moynihan

Journal of Legal Education

No abstract provided.

Cash And Accrual Methods Of Income Tax Accounting, William J. Bowe

Vanderbilt Law Review

Accounting concepts and principles have long been part of the stock in trade of the trust and estate lawyer, the corporate and business advisor, the family investment counselor.' Among the most elementary of these concepts are the cash and accrual methods of accounting. The general practitioner has shown a strange reluctance to grapple with these terms. Yet as a result of the develop- ing case law they have in the field of taxation more of a legal than an account- ing flavor in that the policy considerations on which judicial decisions are based have so shaped and altered their traditional …

Cash And Accrual Methods Of Income Tax Accounting, William J. Bowe

Vanderbilt Law Review

It is the purpose of this article to introduce the two methods of income'tax accounting to the general practitioner who is not a specialist in the field and to the student who is attempting to learn the subject of income taxation. The article simply seeks to express in a clear and orderly fashion the developed law on the topic.

Suggested Changes In State Of Washington Laws Regulating Municipal Accounting, Arthur N. Lorig

Washington Law Review

In connection with a recent interest in improving the accounting for municipalities of the state of Washington, chiefly sponsored by the Association of Washington Cities, there appears to be a growing conviction that some of the state laws regulating such accounting need revision. The interest is directed principally toward the laws dealing with municipal budgeting and it is felt by some that a complete revision of the budget laws is warranted. On the supposition that, until a thorough revision is made possible, some improvements of a lesser scope might be made, this article suggests desirable changes in the laws. The …

Tax Counseling By Accountants

Indiana Law Journal

Recent Case: Unauthorized Practice of Law

Accounting For Depreciation And Depletion, Norman Fitzhugh

West Virginia Law Review

No abstract provided.

Legal Liability Of The Public Accountant, Colvin P. Rouse

Kentucky Law Journal

No abstract provided.

Rights Of Holder Of Bill Of Exchange Against The Drawee, Ralph W. Aigler

Articles

“If the question were put to the average layman whether the holder of a check...had any effective rights against the drawee bank, it is believed that the almost universal response would be to the effect that of course the holder may insist upon payment by the bank, if there are funds on deposit to cover the amount. And if the same question were propounded to the average lawyer, the reply generally would be--at least if the lawyer had in mind the provisions of the Uniform Negotiable Instruments Law--that the holder had no rights against the bank. It is the purpose …

Recognition Of New Types Of Negotiable Instruments, Ralph W. Aigler

Articles

“The expression ‘negotiable instrument’ is one of variable meaning, and what is meant thereby often can be determined only by the context… Primarily ‘negotiable’ indicates transferability with a certain facility…..

“It may be not without interest to consider how instruments gain the negotiable quality and to trace, sketchily perhaps, the process of recognition.”

Commercial Instruments, The Law Merchant And Negotiability, Ralph W. Aigler

Articles

“Until recently apparently no serious attempt had been to make a comprehensive examination into the origins and history of commercial instruments or to explain the special doctrines attached to negotiability….

“The bill of exchange, it is said, developed as a bit of machinery to give effect to the medieval contract of cambium which was concerned with the special case of the exchange of money for money. With the growth of foreign trade the difficulties and dangers of payments multiplied. Naturally those whose business it was to exchange monies were resorted to in this connection. They, in turn, out of necessities …

Gratuitous Partial Assignments, Edwin D. Dickinson

Articles

"Is it possible to make an effective and irrevocable assignment by way of gift of part of a close action? There are no obvious reasons why it should not be possible. Gifts of a great variety of valuable rights are favored and protected by law. Why not a gift of part of a chose in action?"

Ley De Contabilidad Municipal De La República De Cuba, República De Cuba. Senado

Mario Diaz Cruz Pamphlets

Decreto No 927, de 21 de Septiembre de 1908. Publicada en edición extraordinaria de la "Gaceta" de 21 de Septiembre de 1908. Segunda edición. Contiene todas las modificaciones desde su promulgación hasta el año 1913.

A Surety's Claim Against His Bankrupt Principal Under The Present Law, Evans Holbrook

Articles

"The peculiar three-sided relationship of principal, surety and creditor gives rise to many vexatious questions of law, and one of the most interesting is that of the relationship between surety and principal in the case of the latter's bankruptcy."

Note And Comment, Horace Lafayette Wilgus, Ralph W. Aigler, Harry L. Patton, Frank Ayres, C. Redman Moon

Michigan Law Review

The Right of Joint Adventurers, Holding All the Stock of a corporation, to a Dissolution and Accounting in Equity; Liability of Water Companies for Losses by Fire in Actions of Tort; Judgments as contracts and the Effect of Motive in Creating a Tort; Intervening Agency as an Element in Determining Proximate Cause; Application of Michigan Statute for the Benefit of Laborers and Materialmen on Public Works and the Right of Third Parties to Sue; Marketable Title;