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American Institute of Certified Public Accountants (AICPA) Historical Collection
 

Guides, Handbooks and Manuals

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  • Extensions of Time for Filing Tax Returns February 4, 1944 by Harold N. Graves

    Extensions of Time for Filing Tax Returns February 4, 1944

    Harold N. Graves

  • Local Board Memorandum No. 115 and Local Board Memorandum No. 115B, Amended January 6, 1944, Effective February 1, 1944 by United States. Selective Service System

    Local Board Memorandum No. 115 and Local Board Memorandum No. 115B, Amended January 6, 1944, Effective February 1, 1944

    United States. Selective Service System

  • Transmittal Memorandum No. 119 and Local Board Memorandum No. 115 (as amended May 12, 1944) by United States. Selective Service System

    Transmittal Memorandum No. 119 and Local Board Memorandum No. 115 (as amended May 12, 1944)

    United States. Selective Service System

  • ACCOUNTING FOR "PLAYERS CONTRACTS" OF BASEBALL CLUB. by American Institute of Accountants

    ACCOUNTING FOR "PLAYERS CONTRACTS" OF BASEBALL CLUB.

    American Institute of Accountants

  • Supreme Court of the United States, October Term, 1943, Northwestern Electric Company and American Power & Light Company, Petitioners, v. Federal Power Commission, Respondent, Brief of the American Institute of Accountants as Amicus Curiae by American Institute of Accountants

    Supreme Court of the United States, October Term, 1943, Northwestern Electric Company and American Power & Light Company, Petitioners, v. Federal Power Commission, Respondent, Brief of the American Institute of Accountants as Amicus Curiae

    American Institute of Accountants

  • Balance Sheet Classification of "V" Loans by American Institute of Accountants. Research Department

    Balance Sheet Classification of "V" Loans

    American Institute of Accountants. Research Department

  • Proceedings, the Conference on federal government accounting, sponsored by the American institute of accountants, in cooperation with United States Treasury department, General accounting office, Bureau of the budget, New York, December 2 and 3, 1943 by American Institute of Accountants, United States. Treasury Department, United States. General Accounting Office, and United States. Bureau of the Budget

    Proceedings, the Conference on federal government accounting, sponsored by the American institute of accountants, in cooperation with United States Treasury department, General accounting office, Bureau of the budget, New York, December 2 and 3, 1943

    American Institute of Accountants, United States. Treasury Department, United States. General Accounting Office, and United States. Bureau of the Budget

  • Extensions of time for filing tax returns: Letter from Acting Commissioner of Internal Revenue by Norman D. Cann and United States. Internal Revenue Service

    Extensions of time for filing tax returns: Letter from Acting Commissioner of Internal Revenue

    Norman D. Cann and United States. Internal Revenue Service

  • Activity and occupation bulletin no. 55: Subject: Technical, scientific and management services by United States. Selective Service System

    Activity and occupation bulletin no. 55: Subject: Technical, scientific and management services

    United States. Selective Service System

  • Joint statement by the War, Navy and Treasury Departments and the Maritime Commission : purposes, principles, policies and interpretations under section 403 of the Sixth supplemental national defense appropriation act, 1942 (Public,528, 77th Congress), approved April 28, 1942, as amended by section 801 of the Revenue act of 1942 (Public, 753, 77th Congress), approved October 21, 1942. March 31, 1943 by United States. War Department, United States. Navy Department, United States. Department of the Treasury, and United States. Maritime Commission

    Joint statement by the War, Navy and Treasury Departments and the Maritime Commission : purposes, principles, policies and interpretations under section 403 of the Sixth supplemental national defense appropriation act, 1942 (Public,528, 77th Congress), approved April 28, 1942, as amended by section 801 of the Revenue act of 1942 (Public, 753, 77th Congress), approved October 21, 1942. March 31, 1943

    United States. War Department, United States. Navy Department, United States. Department of the Treasury, and United States. Maritime Commission

  • Natural Business Year- Its advantages to business management by American Institute of Accountants

    Natural Business Year- Its advantages to business management

    American Institute of Accountants

  • Accounting and Your Pocketbook by American Institute of Accountants

    Accounting and Your Pocketbook

    American Institute of Accountants

  • Auditing Standards. by American Institute of Accountants

    Auditing Standards.

    American Institute of Accountants

  • How to Read Financial Statements. by American Institute of Accountants

    How to Read Financial Statements.

    American Institute of Accountants

  • Memorandum for American Institute of Accountants: Rule 2-02 of Regulation S-X. by American Institute of Accountants

    Memorandum for American Institute of Accountants: Rule 2-02 of Regulation S-X.

    American Institute of Accountants

  • Please Check Your Account...A Request for Your Cooperation from the Certified Public Accountant by American Institute of Accountants

    Please Check Your Account...A Request for Your Cooperation from the Certified Public Accountant

    American Institute of Accountants

  • Program Worksheet: Mountain States Accounting Conference (For Committee Use Only). by American Institute of Accountants

    Program Worksheet: Mountain States Accounting Conference (For Committee Use Only).

    American Institute of Accountants

  • Regional Accounting Conferences: Notes on Possible Program Subjects for Conferences to be Held in 1942. by American Institute of Accountants

    Regional Accounting Conferences: Notes on Possible Program Subjects for Conferences to be Held in 1942.

    American Institute of Accountants

  • Regular Session: An Act Concerning Auditors of Savings Banks. by American Institute of Accountants

    Regular Session: An Act Concerning Auditors of Savings Banks.

    American Institute of Accountants

  • Minutes of Meeting, Committee on Auditing Procedure, January 8, 1941. by American Institute of Accountants. Committee on Auditing Procedure

    Minutes of Meeting, Committee on Auditing Procedure, January 8, 1941.

    American Institute of Accountants. Committee on Auditing Procedure

  • Outline of Procedure Recommended by Committee on Technical Sessions for Development and Conduct of Round Table and Technical Sessions at the Annual Meeting of the AIA, September 15-18, 1941. by American Institute of Accountants. Committee on Technical Sessions for Development and Conduct of Round Table and Technical Sessions

    Outline of Procedure Recommended by Committee on Technical Sessions for Development and Conduct of Round Table and Technical Sessions at the Annual Meeting of the AIA, September 15-18, 1941.

    American Institute of Accountants. Committee on Technical Sessions for Development and Conduct of Round Table and Technical Sessions

  • Minutes of Meeting of the Special Committee on Cooperation With Securities and Exchange Commission, January 14, 1941. by American Institute of Accountants. Special Committee on Cooperation With Securities and Exchange Commission and Homer N . Sweet

    Minutes of Meeting of the Special Committee on Cooperation With Securities and Exchange Commission, January 14, 1941.

    American Institute of Accountants. Special Committee on Cooperation With Securities and Exchange Commission and Homer N . Sweet

  • Letter to the Department of Stock List, New York Stock Exchange, Regarding Ptrovisions for Federal Taxes Based on Income, Being Shown on Quarterly or Other Interim Financial Statements of Income or Profit and Loss, July 10, 1941 by American Institute of Accountants. Special Committee on Cooperation with Stock Exchanges

    Letter to the Department of Stock List, New York Stock Exchange, Regarding Ptrovisions for Federal Taxes Based on Income, Being Shown on Quarterly or Other Interim Financial Statements of Income or Profit and Loss, July 10, 1941

    American Institute of Accountants. Special Committee on Cooperation with Stock Exchanges

  • Financial Statements and the Investor. by Amican Institute of Accountants

    Financial Statements and the Investor.

    Amican Institute of Accountants

  • Advance News Abstract of Address to be Presented by John L. Carey, of New York, Secretary of the AIA, at Joint Dinner Meeting of Maine Accounting Groups at the Lafayette Hotel, in Portland, on Friday, March 28, 1941. by John L. Carey

    Advance News Abstract of Address to be Presented by John L. Carey, of New York, Secretary of the AIA, at Joint Dinner Meeting of Maine Accounting Groups at the Lafayette Hotel, in Portland, on Friday, March 28, 1941.

    John L. Carey

  • Letter from John L. Carey, Secretary, AIA, to Editors, re: Reprint of Journal of Accountancy Article, September, 1941, issue by George O. May Entitled, "Losses As A Cause of Gain: With a Footnote on 'Value'". by John L. Carey

    Letter from John L. Carey, Secretary, AIA, to Editors, re: Reprint of Journal of Accountancy Article, September, 1941, issue by George O. May Entitled, "Losses As A Cause of Gain: With a Footnote on 'Value'".

    John L. Carey

  • Letter from John L. Carey, Secretary, AIA, to Members of the Special Committee on Public Information, re: Proposed Radio Series on the Subject of Accounting and Its Value to Business and the Public. by John L. Carey

    Letter from John L. Carey, Secretary, AIA, to Members of the Special Committee on Public Information, re: Proposed Radio Series on the Subject of Accounting and Its Value to Business and the Public.

    John L. Carey

  • Letters from John L. Carey, Secretary, AIA, to The Honorable The Members of the Senate of the United States, to The Honorable The Members of the House of Representatives of the United States, and to Members of the Temporary National Economic Committee, re: Attached Journal of Accountancy Editorial Article, "The Social Audit," from the August, 1941, Issue, Relating to Monograph No. 7, Issued by the Temporary National Economic Committee. by John L. Carey

    Letters from John L. Carey, Secretary, AIA, to The Honorable The Members of the Senate of the United States, to The Honorable The Members of the House of Representatives of the United States, and to Members of the Temporary National Economic Committee, re: Attached Journal of Accountancy Editorial Article, "The Social Audit," from the August, 1941, Issue, Relating to Monograph No. 7, Issued by the Temporary National Economic Committee.

    John L. Carey

  • Letters Between Carl H. Chatters, Secretary, National Committee on Municipal Accounting; Thomas H. Sanders, Director and Coordinator of Research, AIA; John L. Carey, Secretary, AIA; G. C. Hurdman, of Hurdman and Cranstoun; and H. T. Winton, Assistant Secretary, AIA, re: Municipal Accounting Terminology and Accounting Research Bulletin No. 7. by Carl H. Chatters and Thomas H. Sanders

    Letters Between Carl H. Chatters, Secretary, National Committee on Municipal Accounting; Thomas H. Sanders, Director and Coordinator of Research, AIA; John L. Carey, Secretary, AIA; G. C. Hurdman, of Hurdman and Cranstoun; and H. T. Winton, Assistant Secretary, AIA, re: Municipal Accounting Terminology and Accounting Research Bulletin No. 7.

    Carl H. Chatters and Thomas H. Sanders

  • Letters from R. C. Clark, President, Tennessee State Board of Accountancy, to John L. Carey, Secretary, AIA; H. T. Winton, Assistant Secretary, AIA, to Roscoe C. Clark, President, Tennessee State Board of Accountancy; and John L. Carey, Secretary, AIA, to State Society Presidents, re: "Outline of General Principles of Accountancy Legislation on Which the AIA, Through Its Council or Committees, Have Expressed an Opinion," and House Bill No. 227 (Tennessee Legislature). by R. C. Clark and John L. Carey

    Letters from R. C. Clark, President, Tennessee State Board of Accountancy, to John L. Carey, Secretary, AIA; H. T. Winton, Assistant Secretary, AIA, to Roscoe C. Clark, President, Tennessee State Board of Accountancy; and John L. Carey, Secretary, AIA, to State Society Presidents, re: "Outline of General Principles of Accountancy Legislation on Which the AIA, Through Its Council or Committees, Have Expressed an Opinion," and House Bill No. 227 (Tennessee Legislature).

    R. C. Clark and John L. Carey

  • AIA Press Release Note to Editor, Re: Walter A. M. Cooper's Statement Before Senate Finance Committee Recommending Elimination of Exemptions for All Taxpayers. by Walter A. M. Cooper

    AIA Press Release Note to Editor, Re: Walter A. M. Cooper's Statement Before Senate Finance Committee Recommending Elimination of Exemptions for All Taxpayers.

    Walter A. M. Cooper

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Chairman and Members of the Committee on Cooperation With Bankers, re: Summary of Proceedings at a Meeting of Sioux City Bankers and Members of the Sioux City Chapter of the Iowa Society of Certified Public Accountants Held on December 11th, 1940. by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Chairman and Members of the Committee on Cooperation With Bankers, re: Summary of Proceedings at a Meeting of Sioux City Bankers and Members of the Sioux City Chapter of the Iowa Society of Certified Public Accountants Held on December 11th, 1940.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Editors of State Society Publications, re: Passing Away of Mr. John K. Mathieson, Immediate Past President of the AIA. by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Editors of State Society Publications, re: Passing Away of Mr. John K. Mathieson, Immediate Past President of the AIA.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Members of the Special Committee on Governmental Accounting and to State Society Presidents, re: Publication Relating to Engagement of Auditors for Governmental Bodies. by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Members of the Special Committee on Governmental Accounting and to State Society Presidents, re: Publication Relating to Engagement of Auditors for Governmental Bodies.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Presidents and Public Relations Chairmen of State Societies, re: Correspondence Referring to the Development of Opportunities for Members and Officers of Their State Society to Address Meetings of Prominent State and Local Organizations. by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Presidents and Public Relations Chairmen of State Societies, re: Correspondence Referring to the Development of Opportunities for Members and Officers of Their State Society to Address Meetings of Prominent State and Local Organizations.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Presidents of State Societies and Their Chapters, re: Use of Scripts For Recently Completed Texas Society Broadcasts in Radio Presentations by Other State Societies. by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Presidents of State Societies and Their Chapters, re: Use of Scripts For Recently Completed Texas Society Broadcasts in Radio Presentations by Other State Societies.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to V. H. Stempf, J. B. Inglis, R. F. Starkey, W. A. Staub, W. W. Nissley, C. B. Couchman and G. D. Bailey, re: First Order for Copies of "Financial Statements--What They Mean". by Frank A. Gale

    Letter from Frank A. Gale, Assistant Secretary, AIA, to V. H. Stempf, J. B. Inglis, R. F. Starkey, W. A. Staub, W. W. Nissley, C. B. Couchman and G. D. Bailey, re: First Order for Copies of "Financial Statements--What They Mean".

    Frank A. Gale

  • Letters from Frank A. Gale, Assistant Secretary, AIA, to Chairman and Members, Ways and Means Committee, House of Representatives, and Finance Committee, United States Senate, re: Printed Text of an Address, "Enterprise and Cooperation," Presented in Early December At a Series of Dinners Honoring C. Oliver Wellington of New York, President, AIA. by Frank A. Gale

    Letters from Frank A. Gale, Assistant Secretary, AIA, to Chairman and Members, Ways and Means Committee, House of Representatives, and Finance Committee, United States Senate, re: Printed Text of an Address, "Enterprise and Cooperation," Presented in Early December At a Series of Dinners Honoring C. Oliver Wellington of New York, President, AIA.

    Frank A. Gale

  • Note From Frank A. Gale, Assistant Secretary, AIA, to State Society Presidents and Conference Committee Members, re: Tentative Program Outline for Mountain States Accounting Conference, May 22-23, 1941, at Cosmopolitan Hotel, Denver. by Frank A. Gale

    Note From Frank A. Gale, Assistant Secretary, AIA, to State Society Presidents and Conference Committee Members, re: Tentative Program Outline for Mountain States Accounting Conference, May 22-23, 1941, at Cosmopolitan Hotel, Denver.

    Frank A. Gale

  • Letter from Frank A. Gale, Assistant Secretary, AIA, to Members of Committee for Central States Accounting Conference, re: Revised Program Worksheet for the Conference. by Frank A. Gale and American Institute of Accountants. Committee for Central States Accounting Conference

    Letter from Frank A. Gale, Assistant Secretary, AIA, to Members of Committee for Central States Accounting Conference, re: Revised Program Worksheet for the Conference.

    Frank A. Gale and American Institute of Accountants. Committee for Central States Accounting Conference

  • Letter from G. C. Hurdman, of Hurdman and Cranstoun, New York City, to H. T. Winton, Assistant Secretary, AIA, re: Accountancy Law Proposed by Ohio Society of CPAs. by G. C. Hurdman

    Letter from G. C. Hurdman, of Hurdman and Cranstoun, New York City, to H. T. Winton, Assistant Secretary, AIA, re: Accountancy Law Proposed by Ohio Society of CPAs.

    G. C. Hurdman

  • Letter from T. H. Sanders, Director and Coordinator of Research, AIA, to Members of the Committee on Accounting Procedure, re: Questionnaire on Inventories. by T. H. Sanders

    Letter from T. H. Sanders, Director and Coordinator of Research, AIA, to Members of the Committee on Accounting Procedure, re: Questionnaire on Inventories.

    T. H. Sanders

  • Memorandum on Proposed Ohio Certified Public Accountancy Bill. by Wm. Du Bose Sheldon

    Memorandum on Proposed Ohio Certified Public Accountancy Bill.

    Wm. Du Bose Sheldon

  • Letters from C. Oliver Wellington, President, AIA, to Members and Associates of the AIA, and John L. Carey, Secretary, AIA, to State Society Presidents, re: Institute's Second Public Information Pamphlet, "Financial Statements--What They Mean". by C. Oliver Wellington and John L. Carey

    Letters from C. Oliver Wellington, President, AIA, to Members and Associates of the AIA, and John L. Carey, Secretary, AIA, to State Society Presidents, re: Institute's Second Public Information Pamphlet, "Financial Statements--What They Mean".

    C. Oliver Wellington and John L. Carey

  • Letter from H. T. Winton, Assistant Secretary, AIA, to Harry M. Jay, President, Tennessee Society of Certified Public Accountants, and James W. Allen, Secretary, Tennessee State Board of Accountancy, re: Tennessee Legislature Bill S. 68 Relating to Accountancy Examinations. by H. T. Winton

    Letter from H. T. Winton, Assistant Secretary, AIA, to Harry M. Jay, President, Tennessee Society of Certified Public Accountants, and James W. Allen, Secretary, Tennessee State Board of Accountancy, re: Tennessee Legislature Bill S. 68 Relating to Accountancy Examinations.

    H. T. Winton

  • Letter from H. T. Winton, Assistant Secretary, AIA, to Paul G. Rohlfing, Dayton, Ohio, re: G. Charles Hurdman's Writings on Proposed Ohio Bill. by H. T. Winton

    Letter from H. T. Winton, Assistant Secretary, AIA, to Paul G. Rohlfing, Dayton, Ohio, re: G. Charles Hurdman's Writings on Proposed Ohio Bill.

    H. T. Winton

  • Accountancy Law Restriction of Practice to C.P.A.'s [bibliography] by American Institute of Accountants

    Accountancy Law Restriction of Practice to C.P.A.'s [bibliography]

    American Institute of Accountants

  • Before the Administrator, Wage and Hour Division, United States Department of Labor: Petition by the American Institute of Accountants for Amendment of the Definition of the Term "Employee Employed in a Bona Fide...Professional...Capacity" by American Institute of Accountants

    Before the Administrator, Wage and Hour Division, United States Department of Labor: Petition by the American Institute of Accountants for Amendment of the Definition of the Term "Employee Employed in a Bona Fide...Professional...Capacity"

    American Institute of Accountants

 

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