50 research outputs found
Profits of a Corporation: A paper read before the Congress of Accountants, at St. Louis, on September 26, 1904
The subject selected for this address must always rank among the most important with which the Accountant is brought in contact, and as such it has been deemed deserving of the consideration of the first general assembly of Public Accountants to be held in this country. Its adequate discussion involves a brief reference to the nature of Profits and Losses in the abstract, followed by a consideration of the legal and accounting principles relating thereto in the case of corporations ; and of the practical application of these principles to ordinary commercial transactions
Notice is hereby given that the annual meeting of the American Association of Public Accountants, adjourned from Tuesday, October 16th, will be held in Columbus, Ohio, on Tuesday, October 23rd,
Accounting for modern corporations: Instruction paper; Accounts of holding companies; Corporation accounting and investigations; Profits of a corporation
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