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Bulletin HASKINS & SELLS 73 Alien Property Specifications WE are indebted to Mr. Dunn for the following specifications issued to public accountants with a view of unifying the form and arrangement of exhibits which constitute a part of their reports to the Alien Property Custodian. It requires only slight thought to make one realize the value which guidance of this kind will have in influencing the work and reports of public accountants in general, and in promoting uniformity in the matter or terminology. ALIEN PROPERTY CUSTODIAN BUREAU OF AUDITS SPECIFICATIONS or general facts and true conditions and results to be determined and disclosed in reports by public accountants from their examinations into the books of account, records, and affairs of properties coming into the custody or under the control of the Alien Property Custodian by reason of enemy ownership therein and the operation of the Trading With the Enemy Act and the President's proclamations and executive orders thereunder. 1. The financial condition at the closing date of the examination and at the close of the fiscal year which ended next prior to February 3, 1917. Such Balance Sheet exhibit should be in columnar form in the date order stated, but extended so as to show the increases and decreases in items, and it should be arranged so as to make the liquid position readily determinable. (a) Accounts against trade debtors and in favor of trade creditors located in the United States, in neutral countries, and in war associated countries outside of enemy occupied territory should appear as separate items of Liquid Assets and Current Liabilities; as also accounts against or in favor of directors, officers, and employees of the corporation. (b) Accounts against enemy debtors, if any, should not be included in Liquid Assets, but should be given position as a principal item, and at the closing date a reserve of
Object Description
Title |
Alien property specifications |
Subtitle |
Alien Property Custodian Bureau of Audits |
Author |
Dunn, Homer A. |
Subject |
United States. Alien Property Custodian World War, 1914-1918 |
Citation |
Haskins & Sells Bulletin, Vol. 01, no. 09 (1918 November 15), p. 73-75 |
Date-Issued | 1918 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 1-9-p73 |