Decisions on Washington Place Names

"ANNETTE. Lake, at the head of Humpback Creek, west of Silver Peak, King County, Wash.

Uniform system of accounts for domestic air carriers

Loose-leaf. CAB form 2780 Manual 1-1-42

Uniform accounting: a tentative proposal submitted by the Federal Reserve Board

The following tentative proposal for a uniform system of accounting to be adopted by manufacturing and merchandising concerns appeared in the April (1917) number of the Federal Reserve Bulletin, and is now reprinted for more general distribution. It is recognized that banks and bankers have a very real interest in the subject, because they are constantly passing upon credits based upon statements made by manufacturers or merchants. It is quite as much of vital interest to merchants and manufacturers, because they realize that their credit sometimes suffers by reason of losses incurred by bankers through credits given to merchants and manufacturers whose statements do not correctly reflect true conditions. Lastly, it is of immense importance to auditors and accountants, because they have a professional as well as a practical interest in having the character of their professional work thoroughly formulated and standardized. Losses incurred by bankers by reason of credits given to merchants or manufacturers, if such credits were given because the statements were either actually false or misleading in their nature, tend to discredit accountancy as a profession and to shake the confidence of bankers in the real value of any statements. Hence it is that the Federal Reserve Board puts out this tentative proposal with the hope of encouraging the fullest criticism and discussion

Priorities instructions: February 18, 1942

Mode of access: Internet

Verification of financial statements, revised May, 1929

As a first step toward standardization the Federal Trade Commission in 1917 requested the American Institute of Accountants to prepare a memorandum on procedure. A memorandum was prepared and approved by the council of the Institute. After approval by the Federal Trade Commission the memorandum was placed before the Federal Reserve Board for consideration. The Federal Reserve Board, after conferences with representatives of the Federal Trade Commission and of the American Institute of Accountants, accepted the memorandum, gave it tentative indorsement, and submitted it to bankers and banking associations throughout the country for their consideration and criticism. The memorandum was subsequently published in pamphlet form and was reprinted several times. The recommendations in the memorandum have been on trial more than 10 years, and various criticisms and suggestions for minor changes have been made. Some professional accountants regard the original program of procedure as more comprehensive than their conception of a so-called balance-sheet audit but not more than is required in the preparation of statements to be submitted by persons or companies seeking credit or loans of cash. Some accountants have felt that all the instructions were not as clear as they might be. Others have said that the procedure would not bring out all the desired information. The suggested form of certificate did not, perhaps, make it plain that the examination was not a complete audit of the accounts, and it was to that extent misleading. After consideration of the desirability of a revision of the bulletin the American Institute of Accountants appointed a special committee to deal with this and certain other matters. The result of the labors of that committee is submitted in this revised edition, which represents what the Institute believes to be the best modern practice of the profession

Granite united way annual report 2011

Granite State United Way 2011 annual report on programs and services, including financial statement

Atoll research bulletin.

no.531-542 (2005