Rational Accounting Concepts (RLE Accounting)

Multivolume collection by leading authors in the field

• Foreword. Recollections and Accolades. Introduction. Part 1: Manufacturing Accounting and Public Utility Rate Setting 1. Budget Plan of Liquid Carbonic Company 1926 2. Organization and Procedures of the Accounting Department of the Liquid Carbonic Company 1927 3. Public Utility Valuation: Reproduction Cost as a Basis for Depreciation and Rate-Base Determination 1934 Part 2: Using Cost Information in Making Management Decisions 1. Accounting Economy by Machine Methods 1936 2. Business Taxation and Financial Management 1937 3. Choose Cost Figures for Better Decisions 1958 4. The Opportunities for Public Accountants in Management Advisory Services 1962 5. What Top Management Needs from the Financial Executive 1962 Part 3: Financial Reporting Issues, Including Price Level Accounting, Leases, Depreciation and Deferred Income Taxes 1. The Effect of Changing Price Levels Upon the Determination, Reporting and Interpretation of Income 1949 2. The Price Level Research Project 1954 3. The Application of Declining-Amount Methods of Depreciation to Financial and Cost Accounting 1955 4. Income Tax Allocation 1959 5. Allocation of Income Taxes 1959 6. The Choice Between Alternative Accepted Principles of Accounting 1959 7. Depreciation and Capital Replacement in an Inflationary Economy 1959 8. Defining Income 1960 9. Reporting of Leases: Comment on APB Opinion No. 5 1965 10. Some Observations on the Nature of Income, Generally Accepted Accounting Principles and Financial Reporting 1965 11. Price Level Changes and Financial Statements 1951 Part 4: Accounting and Business Education 1. Accounting Education, Ethics and Training 1939 2. How Can the Colleges Serve the Profession 1956 3. Executive Development: The Problem and an Approach to Its solution 1952 4. Executive Programes 1953 5. Education for Management 1963 6. Annual Report 1955 of the President of the American Accounting Association 1956.