Browsing by Author "Iliff, Kathryn (Professor of accountancy)"
Now showing items 1-9 of 9
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The auditor's approach to the electronic data processing system
Gresher, William Robert (Northern Illinois University, 1971)During the decade of the 1950's, first generation computers were used for business applications. Since that time, computers have been used for every possible type of business application: payrolls, inventory record ... -
A case study to evaluate the utility of accounting reports to operating management
Draudt, Wayne J. (Northern Illinois University, 1971)Management accounting is charged with the responsibility of providing operating management with relevant accounting reports. In meeting this responsibility, the management accountant exposes himself to the world of the ... -
A comparative study of the Keogh Act and other selected retirement programs for the self-employed
Hain, Ronald Charles (Northern Illinois University, 1970)In 1962 the Self-Employed Individuals Retirement Act was passed into law. This Act allowed self-employed persons to invest in a tax-deferred program for retirement. The purpose of this investigation was to compare the Keogh ... -
A correlation of first year bookkeeping learning to first semester elementary accounting and an analysis of means of improving this learning
Dedert, Nancy Ann (Northern Illinois University, 1968)The purpose of this study was to determine the extent of transfer of learning from high school first-year bookkeeping to first-semester elementary accounting and, further, to determine means by which this transfer could ... -
The development of a proficiency examination in Accountancy 221 for the Department of Accountancy at Northern Illinois University
Held, Robert George (Northern Illinois University, 1967)It was the purpose of this study to devise a proficiency examination for Accountancy 221, the first required course in the Department of Accountancy at Northern Illinois University. Several elementary accounting textbooks ... -
A study of replacement accounting procedures used by the railroads under the uniform system of accounts
Geryol, Andrew John (Northern Illinois University, 1966)The purpose of this study was to investigate the use of replacement accounting for the treatment of certain property assets by the railroad industry. Replacement accounting has long been considered an unacceptable practice ... -
A study of the accounting treatment for the intangible asset goodwill
Gedart, John Donald (Northern Illinois University, 1967)Statement of the problem. Investors, creditors, accountants, financial analysts, and other interested parties have been most concerned about the lack of consistency in financial reporting. It is their contention that, due ... -
A study of the Illinois requirements for practicing public accounting and analysis of proposed changes of the law
Hillison, William A. (Northern Illinois University, 1971)The primary purpose of legislation to control the function of public accounting is to preserve and enhance the public health and welfare. In 1903, Illinois sought to do this by enacting its first law regulating public ... -
A study to determine the differences in specific tax regulations in the United States as compared with those in selected foreign countries
Holtfreter, Robert E. (Northern Illinois University, 1968)Millions of dollars are invested each year by United States corporations in foreign countries. The current trend indicates that United States corporations will continue their investments at an even faster pace. The question ...