82 research outputs found
Financial control and accounting for a chamber of commerce
For some time we have been keenly aware that accounting, record keeping, and methods of financial administration of a considerable number of chambers of commerce could be improved. This pamphlet is designed for this purpose. Part I presents the steps to be taken, the forms to be used, and the methods to be employed in handling the financial matters of a chamber of commerce in a business-like and orderly way. Particularly do we want to stress in this connection the importance of a carefully devised budget practice, which is fully discussed in this section of the pamphlet. Part II describes a much needed addition to the records of chambers of commerce, namely, membership statistics and costs. It is highly desirable that a chamber of commerce should know exactly its membership turnover in order that it may be able to make the necessary allowance for membership loss in computing its budget and also be in a position to determine from its knowledge of the average life of a membership what expense it can afford to incur in obtaining new members
Acceptance and Installation of Uniform Methods of Cost Accounting
https://egrove.olemiss.edu/aicpa_guides/2414/thumbnail.jp
Simple Accounting for a Chamber of Commerce
https://egrove.olemiss.edu/aicpa_guides/2419/thumbnail.jp
Uniform Cost Accounting in Trade Association: Organization of Activities
https://egrove.olemiss.edu/aicpa_guides/2413/thumbnail.jp
Perpetual inventory and stores control [revised]
This pamphlet was first published early in 1922, when industry generally had not passed the period of industrial stagnation and inventories of raw and processed materials in the store rooms of manufacturers were excessive. Under such conditions, it was felt that a pamphlet on the control of inventories was particularly timely. The subject is no less timely now. Although conditions have changed, the changed conditions have brought with them a greater need than ever for the close control of every feature of the operation of manufacturing plants. Moreover, the principles of the perpetual inventory have been found universally applicable and the general desire for their application is apparent. The pamphlet, therefore, should be of no less value now than in the earlier period
Depreciation: Treatment in production costs
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
Evolution of overhead accounting: Part I. Basic Principles in the treatment of manufacturing overhead, Part II. Designing the overhead structure; Basic Principles in the treatment of manufacturing overhead; Designing the overhead structure
Perpetual inventory or stores control
Executives are insistent that stores control shall be centered on the principal facts and not lose itself among non-essentials. Thus, one large company charges off when purchased items such as nuts, bolts and screws which in that particular establishment are very minor items of supply. An item which costs ten cents or over is charged when requisitioned. However, even in items of less value than ten cents, adequate record of the quantity on hand is maintained. In accordance with the foregoing, that which will be presented here will be a simple rather than an elaborate stores system
Depreciation: its treatment in production
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
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