Accountant

“ In everything, you must take care that the said treasurer records in his book and in that of said accountant, stating what is delivered to him, and the results of the bartering, it being entered in his book and in that of the said accountant—every one being present at the entries in said books, in order that each division of said entries may correspond with that of the other book, no more in one book than in the other. ”

“ An accountant's duties are interesting, varied and of real worth to his employers. He has standing!
Do you feel that such things aren't for you? Well, don't be too sure. Very possibly they can be!
Why not, like so many before you, investigate LaSalle's modern Problem Method of training for an accountancy position? ”

“ In the accounting department, his direct assistant is the chief accountant; and in the stenographic, the chief stenographer.
In a smaller organization the comptroller may not require the services of a chief accountant, in which case he performs the duties of the position. Or the treasurer may occupy the office of comptroller.
Chief Accountant. The chief accountant is in immediate charge of the commercial and factory accounting. His assistants are cashier, bookkeepers, factory accountant, cost clerks, time clerks. ”

“ An expert accountant sold himself into a fine position as the auditor of a great corporation by anticipating that the Company would need to have its system of book-keeping revolutionized in order to prepare for the Federal income tax. ”

“ All local boards, large cities, corporations, and other bodies have official auditors for the purpose of examining and checking their accounts and looking after their expenditure. So far as regards the work which auditors discharge in connexion with the accounts of joint-stock companies, building societies, friendly societies, industrial and provident societies, savings banks, &c., the word auditor is now almost synonymous with “skilled accountant,” and his duties are discussed in the article Accountants. ”

“ If any public accountant, accounting corporation or accounting firm refuses or fails, without reasonable excuse, to furnish any document or information as may be required by the Registrar under subsection (5) , the public accountant, accounting corporation or accounting firm (as the case may be) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000. ”

“ But from the day in which the comptabilist system becomes legal to the exclusion of the monetary system, from the moment in which each individual has his personal account introduced into the registers of the accountant-general, his transactional life is henceforth, and for ever, represented on the one side by the mortgages and guarantees that he furnishes in order to obtain comptabilist unities, on the other hand by the balances of his account books that the accountant enters successively and indefinitely to his account. ”

“ Subject to this Act, no person shall be entitled to recover any expenses or remuneration for or in respect of any public accountancy services rendered or provided unless the person rendering or providing such services is—
(a) a public accountant; (b) an accounting corporation; or (c) an accounting firm. ”

“ Accountant, a person whose chief business is with accounts and the drawing up of financial statements and balance-sheets. An accountant is an important official in banks, railways, and certain other institutions, and many persons carry on the business of accountant as a distinct profession, auditing the books of merchants, joint-stock companies, &c. ”

“ It seemed to me that any one who undertook to become Butler’s accountant and to post his entries upon himself would have to settle first how many and what accounts to open in the ledger, and this could not be done until it had been settled which items were to be selected for posting. It was the difficulty of those who dare not go into the water until after they have learnt to swim. ”

“ The accountant does not always go after the same facts as the sales manager, and even with the same facts the two are likely to draw quite different conclusions as to their bearing on a general policy. ”

“ The accountant is clever at numbers, but he is ignorant of his own accounts. கணக்குக் குஞ்சையும் காக்கைக் குஞ்சையும் கண்ட இடத்திலே கண்ணைக் குத்து. Bore through the eyes of a young kurnum and a young crow wherever you find them. கணக்கைப் பார்த்தால் பிணக்கு வரும். When accounts are examined, difficulties arise. கணக்கனுக்குப் பட்டினி உடன் பிறப்பு. To suffer hunger is natural to an accountant. கணக்கு அறிந்த பிள்ளை வீட்டில் இருந்தால் வழக்கு அறாது. There will be constant disputes in a house should one of its inmates be a skilful accountant. ”

“ The habits of accountancy that came on under the price system, as the scope of the market grew larger with the growth and diversification of handicraft, seem to have had a great effect in extending and confirming the habitual acceptance of such a theorem. A strict balance, a running equilibrium of the quantitative items involved, is the central fact of the accountant’s occupation. ”

“ When presenting the evidences of your capability as an accountant, you could suggest other qualities than those mentioned—such as the proper pride of a good workman, serious earnestness, dignity, keen intelligence, etc. ”

“ He got an accountant to look through the bills. The first item the accountant called the attention of my friend's father to was six white marble chimney-pieces for bedrooms at two hundred pounds each. He had told the builder to get three chimney-pieces; there were places in the house for only three of the sort. On investigation the builder stated six had been got, three having been broken after arrival. 'But,' said the accountant, 'you have not allowed anything for the old ones. ”

“ In the case of the accountant, we say that the processes which his mind goes through are so rapid and subtle as to elude his own power of observation as well as ours. We do not deny that his mind goes though processes of some kind ”

“ The chief accountant is a gentleman, and he says if I am very careful, he thinks I shall get on very well. It will be a good thing for your housekeeping, Annie, not to have me home to dinner every day. We all dine in the house, and have tea too. Sometimes I may have to go down and help at the shop desk, but, as a rule, I shall not see much more of the shops than I should if I was in a bank, for the counting-house is upstairs in another part of the house. ”

“ These profits were stated at this sum by the book-keeper of the concern under an instruction of the manager to make out as good a showing as he could for them, to aid in the appreciation of the stock of the new corporation,-a method of estimating profits which throws very considerable doubt upon the accuracy of the result. An expert accountant, acting under the direction of the commissioner, after a careful examination of the books, lound these profits to amount to $4,251.68, which was allowed by the master in computing the amount due by the several parties upon their subscriptions. ”

“ It may be true that to the accountant the actual incidence of cost in serving an individual member in exchange for his individual dues is inconsequential, or, from the viewpoint of commercial accounting, unessential to determination and disclosure of th overall financial condition of the Association. That 'irregularity,' however, is highly relevant to the clarity of an accounting system which defers receipt, as earned income, of dues to a taxable period in which no, some, or all the services paid for by those dues may or may not be rendered. ”

“ The duties of practising accountants cover a very wide area: they act as trustees, liquidators, receivers and managers of businesses, the owners of which are in default or their affairs in liquidation, both under the direction of the courts and by appointment of creditors and others; they are largely engaged as arbitrators, umpires and referees Duties.in differences relating to matters of account or finance; they prepare the accounts of executors and trustees, and the necessary statements of affairs in cases of bankruptcy, both of firms and companies ”

“ An accounting corporation shall not be treated for the purposes of the Companies Act as a public company merely because it has more than 50 members.
(4) Such provisions of any written law having effect in relation to public accountants or accounting firms as may be prescribed, shall have effect in relation to accounting corporations with such prescribed modifications as may be necessary or expedient; and such provisions shall be construed accordingly. ”

“ The Treasurer, three thousand dollars.
The Auditor of the Treasury, three thousand dollars.
The Commissioner of the Revenue, three thousand dollars.
The Register of the Treasury, two thousand four hundred dollars.
The Accountant of the War department, two thousand dollars.
The Accountant of the Navy department, two thousand dollars.
The Postmaster General, three thousand dollars.
And the Assistant Postmaster General, one thousand seven hundred dollars. Which sums shall be respectively paid, quarterly, at the treasury of the United States.
Sec. 2. ”

“ That the Profession of Public Accountants in England and Wales is a numerous one and their functions are of great and increasing importance in respect of their employment in the capacities of Liquidators acting in the winding-up of companies and of Receivers under decrees and of Trustees in bankruptcies or arrangements with creditors and in various positions of trust under Courts of Justice as also in the auditing of the accounts of public companies and of partnerships and otherwise. ”

“ Corporations should therefore, be careful to supervise their clerical forces closely, and also employ accountants to make periodical examinations and audits of their books, for accounting and statistics in these days have been raised to the importance of a science. ”

“ It will cost these clerks and accountants little more time and trouble to pay a large number of workmen than a small number; to check the accounts of large transactions, than of small. If the business doubled itself, it would probably be necessary to increase, but certainly not to double, the number either of accountants, or of buying and selling agents. ”

“ Annual publication of Accounts, which are audited by Public Accountants, who are in no way interested in the Society.
No advantage is taken of a Member’s temporary inability to pay the Premium, as the Society will, on application, advance the required amount as often as the value of the Policy will admit. ”

“ Accountants and office employees are nearly as couservative as clergymen and lawyers, and their being so is apparently due to the fact that their experience runs on much the same ground of conventional finality. ”

“ Those who had before marriage been in work where anything of the kind was expected of them—such as that of a tea-shop waitress or of a superior domestic servant—quickly turned into interested and competent accountants. ”

“ Respondent Tax Analysts publishes a weekly magazine, Tax Notes, which reports on legislative, judicial, and regulatory developments in the field of federal taxation to a readership largely composed of tax attorneys, accountants, and economists. ”

“ In the year 1885 the Society of Accountants and Auditors was incorporated, but has obtained no charter; this body, while numbering among its members a considerable number of practising accountants in the United Kingdom, also includes treasurers and accountants to cities and boroughs in England, as well as clerks to chartered and other accountants. A large proportion of its members also consists of accountants practising abroad. ”

“ Approved standard methods of accounting will ordinarily be regarded as clearly reflecting income. A method of accounting will not, however, be regarded as clearly reflecting income unless all items of gross income and all deductions are treated with reasonable consistency. See section 200 of the statute for definitions of 'paid,' 'paid or accrued,' and 'paid or incurred' * * * in any case in which it is necessary to use an inventory, no accounting in regard to purchases and sales will correctly reflect income except an accrual method. ”

“ The representative of the General Accounting Office shall have access to all books, accounts, records, reports, files, and all other papers, things, or property belonging to or in use by the Corporation pertaining to its financial transactions and necessary to facilitate the audit, and they shall be afforded full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians. All such books, accounts, records, reports, files, papers and property of the corporation shall remain in possession and custody of the Corporation. ”

“ That's the training you follow in principle under the LaSalle Problem Method.
You cover accountancy from the basic Principles right up through Accountancy Systems and Income Tax Procedure. Then you add C. P. A. Training and prepare for the C. P. A. examinations.
As you go along, you absorb the principles of Auditing, Cost Accounting, Business Law, Statistical Control, Organization, Management and Finance.
Your progress is as speedy as you care to make it—depending on your own eagerness to learn and the time you spend in study. ”

“ To aid the assessor in fixing the value of such shares, the corporations shall furnish him a verified statement of all the matters provided in the preceding section, which shall also show, separately, the amount of capital stock, and the surplus and undivided earnings, and the assessor, from such statement and other information he can obtain, including any statement furnished to and information obtained by the auditor of state, which shall be furnished him on request, shall fix the value of such stock, taking into account the capital, surplus, and undivided earnings. ”

“ Effort has been made to keep to a minimum the purely mechanical work of computation. While emphasis should be placed always on the principles involved, the need for accuracy should not be lost sight of; in its practice in business, accountancy requires accurate and, where possible, proven results.
Of the budget of stationery provided for this work, the loose-leaf supplies—statement, journal, and ledger paper—are for the first half-year’s work. The three-column paper is to be used for balance sheet and profit and loss statements, unless other directions are given for particular assignments. ”