825 results on '"ACCOUNTANT"'
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802. Warren Elmore Langdon portraits
- Abstract
Warren E. Langdon (8/14/1881-12/26/1966) was born near Washington Court House, Ohio. He attended public school in Wilmington, Ohio and graduated from Nelson’s Business College in Cincinnati, Ohio. He worked for the American Tool Works Company and the American Audit Company, both in Cincinnati, Ohio. He worked as an auditor for the Jeffrey Manufacturing Company. He came to Columbus in 1906 and became an accountant in 1909. He served as president of Ohio Certified Public Accountants Association from 1917-1919. When he died he was the oldest CPA in Ohio. His wife was Ethel Cowgill.
- Published
- 1930
803. Thomas Edgar Davis portrait
- Abstract
Thomas Edgar Davis (1/19/1903-5/21/1981) was born in Wellston, Ohio, the son of Earl M. and Clara A. (Goodrich) Davis. He graduated from Ohio State University and was a Service Representative for Ford Motor Company from 1922 to 1929. He was self-employed as an account for OSU for one year before becoming employed as an account for Westinghouse Electric Company. He held that position until 1941 when he became associated with the Ohio State University Research Foundation, working as an Assistant Project Supervisor, Assistant to the Director, Assistant Director, and Associate Executive Director of the Foundation. He received the Distinguished Service Award at the Ohio State University in 1967. Thomas married Mary Helen Breese in 1922 and they were the parents of one son.
- Published
- 1968
804. J. S. Morris Goodloe portraits
- Abstract
J. S. Morris Goodloe (8/11/1868-3/19/1934), Columbus accountant in the firm of Goodloe & Keller Co. He was founder and first president of the Ohio CPA organization in 1908, and was later president of the New York State CPA group. He married Harriett Speed in 1894. His second wife was Grace Elliott, whom he married in 1920.
- Published
- 1906
805. Howard C Runyeon portrait
- Abstract
Howard C. Runyeon (4/13/1879-01/02/1947) became an accountant in 1906, and established his own practice in 1912. He married Beaulah G Morris.
- Published
- 1930
806. Peters, Raoul
- Author
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Arlington Heights Historical Society and Arlington Heights Historical Society
- Subjects
- United States--Illinois--Arlington Heights
- Abstract
Raoul H. Peters was born about 1894 in Illinois to Henry G. and Maire H. Peeters who emigrated from Belgium in the 1870s. In 1910, he is listed as living with his parents and sister, Harriet J., in Chicago on Rockwell Street. His father worked as a tanner. He married Louise Froehlich and they had two sons: Raoul H. Jr. and Donald G. Mr. Peters worked as an accountant/statistician. In 1943, he was a master of Masonic Lodge 1162 AF and AM. He was also a patron of Arlington Heights chapter 992 Order of the Eastern Star and Scottish Rite Medinah Shrine. In 1959, he was elected to the board of the Arlington Heights Historical Society. His wife, Louise, died in 1958 and he died in Swedish Covenant Hospital on December 12, 1959. Services for Mr. Peters were conducted by Rev. Paul L. Stumpf at Lauterburg and Oehler Funeral Home in Arlington Heights. He is buried at Mt. Emblem Cemetery in Elmhurst, Illinois. This item is part of the collection of the Arlington Heights Historical Society (http://www.ahmuseum.org).
- Published
- 1950
807. Návrh vnitropodnikových směrnic obce
- Author
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Zábojová, Lenka, Martina,, Újezdská, Pandulová, Petra, Zábojová, Lenka, Martina,, Újezdská, and Pandulová, Petra
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
808. Návrh vnitropodnikových směrnic obce
- Author
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Zábojová, Lenka, Martina,, Újezdská, Pandulová, Petra, Zábojová, Lenka, Martina,, Újezdská, and Pandulová, Petra
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
809. Letters related to James Backhouse Walker's resignation from the Hobart Savings Bank, Hobart, Tasmania 1872
- Author
-
Walch, Charles, Walker, James Backhouse, Walch, Charles, and Walker, James Backhouse
- Abstract
Letter to James Backhouse Walker from his great friend Charles Walch on his decision to resign as accountant of the Hobart Savings Bank and to take up law. Also draft letter written by James Backhouse Walker. From Walker Family Scrapbook compiled by Peter Benson Walker. Private collection.
810. The effect of time budget pressure on auditors’ behaviour
- Author
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Nor, Mohd Nazli Mohd, Smith, Malcolm, Ismail, Zubaidah, Taha, Roshaiza, Nor, Mohd Nazli Mohd, Smith, Malcolm, Ismail, Zubaidah, and Taha, Roshaiza
- Abstract
Nor, M. N. M., Smith, M., Ismail, Z., & Taha, R. (2017). The Effect of Time Budget Pressure on Auditors’ Behaviour. Advanced Science Letters, 23(1), 356-360. Available here
811. Návrh vnitropodnikových směrnic obce
- Author
-
Zábojová, Lenka, Martina,, Újezdská, Zábojová, Lenka, and Martina,, Újezdská
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
812. Návrh vnitropodnikových směrnic obce
- Author
-
Zábojová, Lenka, Martina,, Újezdská, Zábojová, Lenka, and Martina,, Újezdská
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
813. Návrh vnitropodnikových směrnic obce
- Author
-
Zábojová, Lenka, Martina,, Újezdská, Zábojová, Lenka, and Martina,, Újezdská
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
814. Návrh vnitropodnikových směrnic obce
- Author
-
Zábojová, Lenka, Martina,, Újezdská, Zábojová, Lenka, and Martina,, Újezdská
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
815. Návrh vnitropodnikových směrnic obce
- Author
-
Zábojová, Lenka, Martina,, Újezdská, Pandulová, Petra, Zábojová, Lenka, Martina,, Újezdská, and Pandulová, Petra
- Abstract
Bakalářská práce „Návrh vnitropodnikových směrnic obce“ se zabývá problematikou vnitropodnikových směrnic v obci Březina a zaměřuje se na jejich aktualizaci a na vytvoření nové směrnice. První část bakalářské práce obsahuje teoretická východiska práce, které definují základní pojmy z oblasti účetnictví a vnitropodnikových směrnic. Další část se zabývá stručnou charakteristikou obce Březina a současným stavem vnitropodnikových směrnic v obci. Ve třetí části práce navrhuji tři vnitropodnikové směrnice z oblasti účetnictví. Jedná se o směrnice k: Systému zpracování účetnictví, Zásobám a k Vedení pokladny., Bachelor thesis „Proposal of Internal Guidelines for a Municipality “ deals with the internal guidelines of the village Brezina and focuses on their updates and creation a new internal guideline. The first part of the thesis contains the theoretical basis of the work, which define the basic concepts of accounting and internal guidelines. The following section involves a brief description of the village Brezina. In the third part of this thesis I propose three internal guidelines of the accounting. These are the guidelines on: The system of process the accounting, Supplies, and on Checkout management.
816. Human capital and industry 4.0: embracing technology and skills of accountants in the business organizations
- Author
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Tey, Yii Pyin and Tey, Yii Pyin
- Abstract
Industry 4.0 and its rising technologies have been gaining tremendous popularity in recent years with the impacts and challenges that spark many interests in different aspects of the business environment. This revolution has brought about advanced development, innovation, transformation and variation to how production and manufacturing works, how employees play their roles and how decision makers made strategic decisions. One of the many affected roles is the accountant’s role. The accountant is an important person in the business where he or she keep tracks of the transaction and reports it accurately and reliably. However, with the rapid changes of technologies, many accountants and future accountants are concern about their relevance in their contribution to the business environment. The purpose of this research is twofold. The first section explores and examines the perceptions, opinions and thoughts from professional accounting bodies (i.e. MIA, CGMA, ACCA and ICAEW), industry specialists (i.e. Technology industry practice leader and owner of accounting firm) and journals on the transformation of future accountant’s roles and skills needed towards Industry 4.0 to stay sustainable and pertinent. Hence, a collection of viewpoints and insights from 15 articles and reports by professional accounting bodies relating to future accountant’s role and skills needed for Industry 4.0, 5 recent online podcasts with reference to technology and accountants were collected to analyse and determine the future role anticipated for accountants and the skills needed to be germane to the era of Industry 4.0. As for the second section, online questionnaires were distributed to accounting students in Malaysia to determine their awareness, perception and attitude on the significance of embracing technology on the future accounting role and the sufficiency of skills and knowledge towards Industry 4.0 with only 121 relevant responses. It is crucial to determine the readiness of the priv
817. Letters related to James Backhouse Walker's resignation from the Hobart Savings Bank, Hobart, Tasmania 1872
- Author
-
Walch, Charles, Walker, James Backhouse, Walch, Charles, and Walker, James Backhouse
- Abstract
Letter to James Backhouse Walker from his great friend Charles Walch on his decision to resign as accountant of the Hobart Savings Bank and to take up law. Also draft letter written by James Backhouse Walker. From Walker Family Scrapbook compiled by Peter Benson Walker. Private collection.
818. Letters related to James Backhouse Walker's resignation from the Hobart Savings Bank, Hobart, Tasmania 1872
- Author
-
Walch, Charles, Walker, James Backhouse, Walch, Charles, and Walker, James Backhouse
- Abstract
Letter to James Backhouse Walker from his great friend Charles Walch on his decision to resign as accountant of the Hobart Savings Bank and to take up law. Also draft letter written by James Backhouse Walker. From Walker Family Scrapbook compiled by Peter Benson Walker. Private collection.
819. Letters related to James Backhouse Walker's resignation from the Hobart Savings Bank, Hobart, Tasmania 1872
- Author
-
Walch, Charles, Walker, James Backhouse, Walch, Charles, and Walker, James Backhouse
- Abstract
Letter to James Backhouse Walker from his great friend Charles Walch on his decision to resign as accountant of the Hobart Savings Bank and to take up law. Also draft letter written by James Backhouse Walker. From Walker Family Scrapbook compiled by Peter Benson Walker. Private collection.
820. Letters related to James Backhouse Walker's resignation from the Hobart Savings Bank, Hobart, Tasmania 1872
- Author
-
Walch, Charles, Walker, James Backhouse, Walch, Charles, and Walker, James Backhouse
- Abstract
Letter to James Backhouse Walker from his great friend Charles Walch on his decision to resign as accountant of the Hobart Savings Bank and to take up law. Also draft letter written by James Backhouse Walker. From Walker Family Scrapbook compiled by Peter Benson Walker. Private collection.
821. Are you Happy with your Accountant?
- Author
-
Brennan, Niamh
- Subjects
Accounting ,Accountant - Published
- 1984
822. Negligence – Accountants Are Liable to Third Parties for Failure to Exercise Reasonable Care
- Author
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Collier, Don
- Subjects
Case note ,Negligence ,Third party ,Accountant ,Reasonable care ,Audit ,Shatterproof Glass Corp. v. James ,Privity of contract - Abstract
Analyzes the rules on an accountant’s liability to a third party. Generally, an accountant owes a third party the standard of ordinary care that he owes persons with whom he is in privity of contract. However, the author discusses the contradiction between the law that says an accountant does not have to know the third party and the Courts previous rulings that say there is a prerequisite to know the party at the time of a negligent audit.
- Published
- 1971
823. СЧЕТОВОДИТЕЛЯТ КАТО ЧОВЕШКИ ФАКТОР В ПРЕДПРИЯТИЕТО
- Author
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Dochev, Mihail
- Subjects
accounting ,accountant ,счетоводство ,счетоводител ,счетоводна отчетност ,book-keeping - Abstract
Стопанската дейност на хората е свързана с получаването, преработването и използването на една или друга информация за протичащите стопански явления и процеси. Тази информация е твърде разнообразна по състав, съдържание, предназначение, начин на получаване, количество, качество и т.н. Налице са различни видове информация – научна, техническа, технологична, социална, икономическа и др. В литературата има най-различни определения за понятието “информация”, както и за нейната класификация. Наред с икономическата, юридическата и организационно-управленската обособеност, предприятията получават и счетоводна обособеност. Тя се изразява в задълженията им да организират и водят свое счетоводство и да изготвят финансов отчет. За целта всяко предприятие в управленската си структура създава отдел /служба/ „счетоводство”. Именно той е задължен да осъществява цялата работа по текущото регистриране на стопанските операции и процеси, по отразяване на състоянието – имуществено и финансово – и да съставя и представя финансовия отчет на предприятието като цяло. Във всяко предприятие има три задължителни елемента, които са взаимносвързани: имущество, извършването на стопански операции и организирано счетоводно отчитане. Счетоводството на всички предприятия се организира чрез прилагане на едни и същи принципи, една методология и еднаква нормативна база. Главната движеща фигура в счетоводството на едно предприятие е неговият счетоводител. Той трябва да притежава редица човешки и професионални качества. People’s business activity is associated with gathering, processing and use of any information about the ongoing economic effects and events. Such information is very diverse in terms of its contents and purpose, the method of collecting, as well as its quantity and quality. There are certain types of information – scientific, technical, technological, socioeconomic, etc. One of the most important issues concerning the existence and functioning of any business is how the information is handled by the accountancy department.In each company there are three mandatory elements that are mutually connected – property, business operations and organized accounting. The book-keeping of all companies is based on the same set of principles and methodology, along with the same regulatory framework. The accountant of a company has a major role in the book-keeping and the business activity in general. They should possess a number of human and occupational flairs.
824. Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia
- Author
-
Sumartono, Urumsah, Dekar, and Hamdani, Rizki
- Subjects
skills ,lcsh:Accounting. Bookkeeping ,public sector ,indonesia ,accounting ,accountant ,fraud ,forensic ,lcsh:HF5601-5689 - Abstract
Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector. Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey. Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors. Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia. Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants. Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.
825. RISK AS PART OF THE ACCOUNTING PROFESSION
- Author
-
Dancheva, Ralitsa
- Subjects
professional risk ,accounting risk ,accounting ,accountant ,risk - Abstract
This study characterises accounting occupational risk by examining its sources. It describes the effects and seeks opportunities to minimise them. Risk is an integral part of the accounting profession. It has been quite exhaustively discussed in literature, but in terms of accounting it has not been studied enough – it has not been given enough attention, which makes the topic relevant and significant.Emphasis is placed on the fact that the activities of an accountant must be in accordance with legislation, while accounting for the specificities of the entity. Whence it follows that they are not only responsible for keeping accounts in accordance with regulatory requirements, but also for the decisions made and the accompanying risk.
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