A-F |
G-N |
O-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Index of Accounting by Topic
and Accounting Systems by Author Main Page
Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.
Oakleaf, R. B. 1972. Retail trade ROI. Management Accounting (October): 25-26, 28.
O'Brien, W. F. Jr. 1952. Budgetary control in a research and development company. N.A.C.A. Bulletin (March): 838-860.
O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.
O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319.
O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.
O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.
Odum, H. T. 1995. Environmental Accounting: Emergy and Environmental Decision Making. John Wiley & Sons.
O'Leary, J. A. 1955. Controlling a restaurant's food supply and costs. N.A.C.A. Bulletin (May): 1178-1190.
Olson, R. S. 1971. The franchise agreement. Management Accounting (June): 37-44.
O'Neil, C. E. 1932. Accounting for block community organization. N.A.C.A. Bulletin (September 1): 1633-1651. (Volume 14, issue 1).
O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.
O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.
Orr, W. B. Jr. 1958. New tools for utility management - The role of the cost accountant. N.A.A. Bulletin (November): 71-84.
Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.
Osborne, O. D. 1963. Accounting for finance-type leasing operations. N.A.A. Bulletin (June): 47-53.
O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.
O'Shea, A. A. 1933. Municipal cost accounting. N.A.C.A. Bulletin (May 1): 1269-1290.
Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.
Ostwald, P. F. 2000. Construction Cost Analysis and Estimating. Prentice Hall.
Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178.
Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55.
Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.
Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.
Page, J. and P. Hooper. 2013. The fundamentals of bank accounting: Its effect on current financial system uncertainty. The CPA Journal (March): 46-52.
Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.
Palmer, W., W. E. Combs and M. A. Smith. 1999. Construction Accounting and Financial Management. McGraw Hill.
Pansza, H. G. 1976. Task-cost analysis on construction in progress. Management Accounting (December): 41-44.
Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.
Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58.
Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.
Papworth, E. F. 1927. The cost of cost accounting. N.A.C.A. Bulletin (December 15): 419-432.
Parrish, J. S. 1956. Cost reporting in the lumber industry. N.A.C.A. Bulletin (January): 626-633.
Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.
Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.
Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266.
Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.
Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.
Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.
Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.
Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431.
Peasnell, K. V. 1996. A U.K. perspective on accounting for goodwill and other intangibles. Issues in Accounting Education (Fall): 487-489.
Peasnell, K. V. 1996. Reply. Issues in Accounting Education (Fall): 501.
Peden, R. W. 1931. Accounting with the point system. N.A.C.A. Bulletin (May 15): 1515-1544.
Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.
Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.
Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.
Peisch, A. M. 2010. Accounting for Retail Music Stores. Nabu Press.
Penman, S. H. 2009. Accounting for intangible assets: There is also an income statement. Abacus 45(3): 358-371.
Penz, A. J. 1951. Standard costs in a small steel company. N.A.C.A. Bulletin (July): 1346-1358.
Peper, J. L. 1932. Accounting system for a legitimate theatre. N.A.C.A. Bulletin (April 1): 1012-1039.
Percival, R. C. 1953. Time is money: Accounting for radio revenue. N.A.C.A. Bulletin (March): 902-909.
Perkins, E. J. and S. Levinson. 1980. Partnership accounting in a nineteenth century merchant banking house. The Accounting Historians Journal 7(1): 59-68.
Perkins, W. C. 1953. Programming maintenance shop cost reduction. N.A.C.A. Bulletin (September): 78-88.
Perry, E. B. 1960. Retail system of inventory recording and reporting. N.A.A. Bulletin (October): 41-44.
Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.
Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.
Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.
Peterson, R. H. 1994. Accounting for Fixed Assets. John Wiley & Sons.
Peterson, S. 2008. Construction Accounting & Financial Management. Prentice Hall.
Peterson, S. E. 1972. Accounting for human resources. Management Accounting (June): 19-22.
Petit, R. D. 1930. Punched hole accounting. N.A.C.A. Bulletin (January 15): 627-633.
Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.
Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.
Pflugshaupt, A. D. 1961. Accounting for labor - A case study. N.A.A. Bulletin (June): 69-74.
Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.
Phillips, L. C. 1965. Accounting for business combinations. The Accounting Review (April): 377-381.
Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.
Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.
Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.
Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.
Pill, R. A. 1959. The meaning of the merchandise plan in a department store. N.A.A. Bulletin (March): 71-78. (Discussion of the relationship between merchandise and inventory planning and profits).
Pincsak, C. R. 1952. Standard costs in a hosiery mill. N.A.C.A. Bulletin (September): 76-81.
Pinello, A. and E. L. Puschaver. 2018. Accounting for credit losses under ASU 2016-13: Anticipating the impact on reporting and disclosure. The CPA Journal (February): 54-59.
Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.
Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.
Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.
Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.
Piturro, M. 2002. Drugstore.com - All work and no profit. Strategic Finance (November): 40-44.
Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.
Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.
Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.
Points, A. J. 1962. Multiple-product operating statements in an oil refinery. N.A.A. Bulletin (June): 85-92.
Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press.
Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.
Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.
Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199.
Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90.
Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.
Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.
Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.
Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.
Potter, D. 1919. Our newest navy: How its cost is being determined. Journal of Accountancy (May): 336-357.
Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.
Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.
Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.
Powers, J. 2020. Lost life insurance and annuities: Accounting for missing assets for probate and estates. The CPA Journal (January): 44-47.
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368.
Pratt, R. R. 1971. Wanted: Management accountants for U.S. orchestras. Management Accounting (January): 24-25.
Preston, A. M. and A. M. Vesey. 2008. The construction of US utility accounting: 1882-1944. Accounting, Organizations and Society 33(4-5): 415-435.
Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176.
Previts, G. J. and W. D. Samson. 2000. Exploring the contents of the Baltimore and Ohio Railroad annual reports: 1827-1856. The Accounting Historians Journal 27(1): 1-42.
Prickett, A. L. 1929. Fixed property records - Their forms and uses. N.A.C.A. Bulletin (October 15).
Priebe, E. P. 1937. The Skelgas Company's plan of container control. N.A.C.A. Bulletin (July 15): 1247-1257.
Pritchett, J. C. 1975. Cost control in a logging operation. Management Accounting (September): 51-53.
Prouty, M. D. Jr. and J. R. Severin Jr. 1960. Serving two masters with one accounting system. N.A.A. Bulletin (April): 49-58. (Public utility accounting).
Pye, M. L. 1953. The presentation of installment transactions. The Accounting Review (April): 282-283.
Quattrone, P. 2004. Accounting for God: Accounting and accountability in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organizations and Society 29(7): 647-683.
Quattrone, P. 2006. Corrigendum to ''Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)'' [Accounting, Organizations and Society 28 (2004) 169-249]. Accounting, Organizations, and Society 31(1): 105.
Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.
Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38.
Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.
Rambo, R. G. and C. L. Lousteau. 2003. Accounting for trading and available-for-sale investments. Journal of Accounting Education 21(2): 127-147.
Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.
Ramirez, A. R. 1959. Maintenance cost reporting for all levels of management. N.A.A. Bulletin (November): 21-30.
Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.
Randall, H. E. 1941. Cost accounting in commercial banks. N.A.C.A. Bulletin (March 15): 749-772.
Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.
Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.
Randall, R. F. 1972. What cost education? Management Accounting (October): 67-69.
Randall, R. F. 1975. Accounting by SAM. Management Accounting (June): 51-53. (Motion picture production accounting).
Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.
Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.
Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.
Rashty, J. 2018. Changes to accounting for employee share-based payment: ASU 2016-09 may increase volatility of diluted EPS. The CPA Journal (March): 56-59.
Rasmussen, C. F. 1937. What is the operating cost of a truck? N.A.C.A. Bulletin (May 15): 1028-1034.
Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.
Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.
Ratnatunga, J., S. Jones and K. R. Balachandran. 2011. The valuation and reporting of organizational capability in carbon emissions management. Accounting Horizons (March): 127-147.
Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471.
Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757.
Razek, J. R. 1985. Accounting on the old plantation: A study of the financial records of an ante-bellum Louisiana sugar planter. The Accounting Historians Journal 12(1): 17-36.
Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.
Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.
Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.
Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.
Reeve, J. T. 1961. Accounting for radioactive isotope production. N.A.A. Bulletin (August): 53-69.
Reinert, C. W. 1948. Standard direct labor costs for automatic electroplating processes. N.A.C.A. Bulletin (September 1): 29-31.
Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.
Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.
Richmond, K. C. 1927. Accounting for capital assets. N.A.C.A. Bulletin (July 15): 1021-1030.
Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.
Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.
Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.
Reynolds, D. 1971. Accrual accounting: For banks. Management Accounting (September): 39-41, 45.
Rhoad, R. E. and K. Milani. 2001. Medical practice management: A strategic financial information approach to the income statement. Management Accounting Quarterly (Summer): 27-33.
Rice, H. L. and J. L. Callan. 2001. Construction Accounting Deskbook: Financial, Tax, Accounting, Management and Legal Answers.
Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473.
Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.
Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.
Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.
Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).
Rinaldo, P. S. and H. F. Fitton. 1929. Material control in the ship-building industry. Harvard Business Review (October): 78-87.
Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review (April): 266-274.
Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review (July): 385-392.
Rittler, E. S. 1942. A case problem in lumber costs. N.A.C.A. Bulletin (January 1): 599-613.
Robason, G. A. and L. P. Neeley. 1970. Financial reporting in municipalities. Management Accounting (March): 45-46.
Robert, U. and J. J. Mulhern. 1922. Cost accounting in the oil refining industry. National Association of Cost Accountants Official Publications (June 15): 3-12.
Roberts, F. C. 1970. Accounting for multinational operations. Management Accounting (August): 20-26.
Roberts, J. and M. Jones. 2009. Accounting for self interest in the credit crisis. Accounting, Organizations and Society 34(6-7): 856-867.
Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.
Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.
Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.
Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).
Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.
Rodale, J. I. 1923. War-time depreciation in open hearth steel plants and rolling mills. National Association of Cost Accountants Official Publications (March 15): 3-16.
Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).
Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557.
Rohrbaugh, W. W. 1957. Accounting for long term contracts. N.A.A. Bulletin (August): 1528-1537.
Rood, G. W. 1935. Inventory & production control for the corset industry. N.A.C.A. Bulletin (May 15): 1021-1031.
Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.
Rorem, C. R. and M. S. Carroll. 1936. Uniform hospital accounting. The Accounting Review (June): 157-164.
Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381.
Rosen, C. B. E. 1921. Some phases of cost accounting in the chemical industry. National Association of Cost Accountants Official Publications (December 1): 3-18.
Rosen, L. S. 1967. Replacement-value accounting. The Accounting Review (January): 106-113.
Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.
Ross, F. E. 1926. Installment sales of real estate. The Accounting Review (December): 24-36.
Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.
Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.
Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.
Rothrauff, G. A. 1930. Standard costs in the illuminating and industrial glass industry. N.A.C.A. Bulletin (January 1): 553-571.
Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.
Rowland, F. H. 1931. Principles of punched card accounting. N.A.C.A. Bulletin (May 1): 1389-1453.
Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193.
Royston, C. W. 1956. Accounting records for fuel oil dealers. N.A.C.A. Bulletin (March): 880-891.
Rueschhoff, N. G. 1978. The evolution of accounting for corporate treasury stock in the United States. The Accounting Historians Journal 5(1): 1-7.
Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.
Rue, J. C., D. E. Tosh and W. B. Francis. 1988. Accounting for interest rate swaps. Management Accounting (July): 43-49.
Rusbarsky, M. and D. B. Vicknair. 1999. Accounting for bonds with accrued interest in conformity with brokers' valuation formulas. Issues in Accounting Education (May): 233-253.
Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.
Ryden, A. J. Jr. 1949. Cost accounting for services - The commercial bank's cost problem. N.A.C.A. Bulletin (January 1): 557-563.
Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.
Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.
Sack, S. H. 1958. Cost accounting practices of 37 cotton textile firms. N.A.A. Bulletin (March): 31-41. (Survey).
Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.
Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.
Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.
Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues in Accounting Education (Fall): 483-486.
Sakurai, H. 1996. Reply. Issues in Accounting Education (Fall): 499.
Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381.
Salisbury, W. B. 1960. Financial control in local labor unions. N.A.A. Bulletin (May): 49-61.
Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.
Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.
Sapega, A. S. 1951. More useful accounting for indirect costs. N.A.C.A. Bulletin (September): 13-25.
Saunders, H. 1949. Unit equipment costs for truck leasing operations. N.A.C.A. Bulletin (April 1): 893-902.
Saunderson, R. W. 1932. Method of branch accounting. N.A.C.A. Bulletin (July 15): 1512-1522.
Sautter, W. L. 1967. Product warranty. Management Accounting (June): 55-58.
Savage, A. 1924. Accounting for general contractors. Journal of Accountancy (September): 161-173.
Savage, A., J. H. Callaghan and E. Peacock. 2004. Accounting for the development costs of internal-use software. Journal of Information Systems (Spring): 111-126.
Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.
Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96.
Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).
Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.
Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811.
Schiff, J., A. Schiff and H. Rozen. 2012. Accounting for contingencies: Disclosure of future business risks. Management Accounting Quarterly (Spring): 1-8.
Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.
Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.
Schlatter, C. F. 1925. Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.
Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.
Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.
Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.
Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records. N.A.C.A. Bulletin (April): 1040-1043.
Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.
Schoderbek, M. 2011. Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures. Journal of Accounting Education 29(2-3): 122-141.
Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213.
Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.
Schroedel, G. W. 1937. A job order cost system for a company manufacturing uniforms. N.A.C.A. Bulletin (August 1): 1331-1346.
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