Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...
Municipal budgets -- History;Budget in business -- HistorylBudget -- United States -- History
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods...
New York State Society Of Certified Public Accountants; Business ethics -- United States; Municipal finance -- Accounting; Railroads �?? Accounting; Trust companies -- Accounting; Banks and banking -- Accounting;Business education;
Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles...
Nonprofit organizations -- Accounting -- Standards -- United States;Finance, public -- Accounting -- Standards -- United States
This article presents a condensed history of significant post 1900 developments in nonbusiness financial accounting practices and standards, and highlights some of the major issues in the recent increase in interest and activity in nonbusiness...
