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Accounting Systems For Business by Author A-B


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Professor Emeritus, University of South Florida

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Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.

Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Acker, A. W. 1949. The cost reports of a greeting card manufacturer operating under job and standard costs. N.A.C.A. Bulletin (August 15): 1403-1410.

Ackerman, A. C. 1952. Preparation of branch office manuals. N.A.C.A. Bulletin (April): 983-998.

Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

Adams, H. A. 1955. Costs for the salesman and purchasing agent. N.A.C.A. Bulletin (May): 1144-1148.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Adamson, J. Q. 1934. Cost accounting for a sulphur mine. N.A.C.A. Bulletin (August 1): 1341-1350.

Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

Adrian, J. J. 1979. Construction Accounting. Reston Publishing Co.

Advent Software Inc. 2002. Understanding Partnership Accounting (Second Edition). Advent Software Inc.

Affelder, W. M. 1922. Principles and practice of construction costkeeping - Part I. National Association of Cost Accountants Official Publications (August 15): 3-15.

Affelder, W. H. 1923. Principles and practice of construction cost keeping. Part II - Analyzing costs. National Association of Cost Accountants Official Publications (April 16): 3-12.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809. (JSTOR link).

Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26. (JSTOR link).

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.

AICPA. 2010. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

AICPA Committee on the Entertainment Industries. 1973. Accounting for Motion Picture Films. American Institute of Certified Public Accountants. Review by J. W. Pattillo. (JSTOR link).

Ainsworth, J. 1950. Useful analysis of sales orders in apparel manufacture. N.A.C.A. Bulletin (May): 1118.

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albrecht, W. S. and C. C. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.

Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A. Bulletin (October 1).

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allgood, D. M. 1933. A cost accountant reduces cost and improves quality in a hosiery mill. N.A.C.A. Bulletin (February 1): 833-852.

Altum, O. R. 1955. Production costing in a pharmaceutical company. N.A.C.A. Bulletin (January): 702-709.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Amsbaugh, J. K. 1965. Accrual calculations with mutual holdings. The Accounting Review (April): 461-462. (JSTOR link).

Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.

Ammon, A. J. 1939. Accounting for customer's property in a book manufacturing plant. N.A.C.A. Bulletin (July 1): 1367-1388.

Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.

Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Anderson, R, Jr. 1951. Trading company accounting in the south seas. N.A.C.A. Bulletin (November): 343-350.

Anderson, S. C. 1959. A case in accounting for special merchandising programs. N.A.A. Bulletin (March): 31-38. (Accounting for free goods, substitute cash allowances, price concessions, and advertising allowances).

Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116. (JSTOR link).

Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328. (JSTOR link).

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

Arthur, W. E. 1954. Development costs in a company laboratory. N.A.C.A. Bulletin (May): 1124-1130.

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Ashdown, C. S. 1926. Some problems connected with branch accounting. N.A.C.A. Bulletin (June 1): 710-719.

Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.

Atrill, P. and E. J. McLaney. 2002. Management Accounting for Non-Specialists. Prentice Hall.

Atwater, A. M. 1950. Control of foundry scrap. N.A.C.A. Bulletin (December): 417-422.

Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Audia, P. G. and H. R. Greve. 2006. Less likely to fail: Low performance, firm size, and factory expansion in the shipbuilding industry. Management Science (January): 83-94. (JSTOR link).

Avery, H. G. 1940. Accounting for appraisals. The Accounting Review (September): 394-399. (JSTOR link).

Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363. (JSTOR link).

Avery, H. G. 1951. Accounting for joint costs. The Accounting Review (April): 232-238. (JSTOR link).

Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583. (JSTOR link).

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Baker, C. R. 1976. Defects in full-cost accounting in the petroleum industry. Abacus 12(2): 152-158.

Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105. (JSTOR link).

Balch, C. F. 1928. The railways and cost accounting. N.A.C.A. Bulletin (September 1).

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Baldwin, W. E. 1957. Tool costing in aircraft production. N.A.A. Bulletin (October): 51-56.

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37. (JSTOR link).

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues in Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues in Accounting Education (Fall): 497.

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Barnes, I. C. 1950. A paper mill accounts for its selling costs. N.A.C.A. Bulletin (July): 1393-1403.

Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A. Bulletin (February 1).

Barr, R. H. 1934. Accounting for the canning industry. N.A.C.A. Bulletin (April 1): 937-942.

Barr, R. H. 1941. The use of standard costs in the canning industry. N.A.C.A. Bulletin (July 1): 1282-1298.

Barrett, A. H. 1920. Cost accounting for brass and bronze foundries. National Association of Cost Accountants Official Publications (October): 3-21.

Barrett, C. T. 1961. Control of detail parts in airframe manufacturing. N.A.A. Bulletin (December): 75-82.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Barrett, J. G. 1953. A frontal attack on the scrap accounting problem. N.A.C.A. Bulletin (February): 791-796.

Barrett, M. E. 1971. Accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-65. (JSTOR link).

Barrett, M. E. 1971. [Discussion of accounting for intercorporate investments: A behavior field experiment]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 79-92. (JSTOR link).

Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Barrows, D. M. 1937. The vegetable oil industry and some of its peculiar accounting problems. N.A.C.A. Bulletin (December 15): 431-448.

Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.

Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Bartley, J. W. and L. F. Davidson. 1982. The entity concept and accounting for interest costs. Journal of Accounting & Business Research (Summer): 175-182.

Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).

Bartschi, D. P. 1956. Costing pre-cast stone. N.A.C.A. Bulletin (January): 644-647.

Battelle, D. D. 1930. Uniform cost accounting in the retail lumber business. N.A.C.A. Bulletin (November 1): 388-399.

Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.

Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accounting of interest and discount notes. Journal of Accountancy (May): 341-350.

Bauer, J. 1915. Rents in public utility accounting. Journal of Accountancy (July): 21-27.

Bauer, K. J. 1956. Expense center accounting for retail stores. N.A.C.A. Bulletin (March): 874-879.

Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing products. Advances in Management Accounting (12): 151-170.

Beale, D. M. 1934. Accounting in the paint industry. N.A.C.A. Bulletin (September 15): 73-78.

Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.

Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.

Beierle, H. 1926. Cost finding in the printing industry. The Accounting Review (March): 98-104. (JSTOR link).

Bell, J. W. 1960. Brewery inventory control with electronic data processing. N.A.A. Bulletin (October): 45-52.

Bell, L. A. 1927. Some phases of railroad accounting. N.A.C.A. Bulletin (December 1): 329-341.

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.

Bengel, R. and B. Ikawa. 1997. Where's the profit? Management Accounting (January): 40, 42-44, 46-47. (Related to the film industry and their calculation of net profit participation).

Benjamin, L. J. 1975. Doctors incorporated? Management Accounting (November): 37-39.

Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.

Bennett, C. W. 1922. Woolen mill costs. National Association of Cost Accountants Official Publications (September 15): 3-16.

Bennett, C. W. 1935. A cost plan for the women's shoe industry. N.A.C.A. Bulletin (February 15): 677-704.

Bennett, C. W. 1936. A cost plan for the knitting industry. N.A.C.A. Bulletin (October 1): 143-165.

Bennett, C. W. 1938. The Vermont Maple Furniture Company (A cost study). N.A.C.A. Bulletin (July 1): 1225-1250.

Bennett, C. W. 1940. The Alachusetts Cotton Mills. N.A.C.A. Bulletin (August 1): 1459-1499.

Bennett, C. W. and R. W. Bumstead. 1929. Problems in textile costs and management. N.A.C.A Bulletin (March 15).

Bennett, C. W. and W. P. Fiske. 1936. Hattie Hicks Sweets Company. N.A.C.A. Bulletin (May 15): 1065-1093.

Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Berg, K. B. 1962. Allowance for repairs. The Accounting Review (July): 488-496. (JSTOR link).

Berg, K. B. and F. J. Mueller. 1963. Accounting for investment credits. The Accounting Review (July): 554-561. (JSTOR link).

Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.

Bergstrom, K. H. 1947. Teamwork accounting and management. N.A.C.A. Bulletin (January 2): 550-559.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berman, A. H. 1923. Cigar manufacturing costs. National Association of Cost Accountants Official Publications (March 1): 3-15 .

Berman, N. D. 1961. Profit analysis practices in an oil refining company. N.A.A. Bulletin (July): 63-68.

Bernard, V. L., R. C. Merton and K. G. Palepu. 1995. Mark-to-market accounting for banks and thrifts: Lessons from the Danish experience. Journal of Accounting Research (Spring): 1-32. (JSTOR link).

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berst, I. P. 1958. Efficient accounting for the small company. N.A.A. Bulletin (April): 37-45.

Bertrand, R. C., W. J. Cenker, R. Bloom and G. P. Weinstein. 2002. Accounting and taxation of stock option plans. Management Accounting Quarterly (Spring): 1-8.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Betancourt, L. and C. P. Baril. 2013. Accounting for joint ventures moves closer to convergence: Are financial statement users better off? The CPA Journal (February): 26-31.

Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School.

Bexell, J. A. 1927. Accounting at "Erehwon". The Accounting Review (June): 172-174. (JSTOR link).

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Bierce, T. 1933. Revenue accounting by machine in a large cooperative apartment. N.A.C.A Bulletin (November 1): 283-304.

Bierman, H. Jr. 1964. Recording obsolescence. Journal of Accounting Research (Autumn): 229-235. (JSTOR link).

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153. (JSTOR link).

Birnberg, J. G. 1965. The reporting of executory contracts. The Accounting Review (October): 814-820. (JSTOR link).

Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.

Bistline, E. D. 1921. Cost accounting for public utilities. National Association of Cost Accountants Official Publications (March): 3-30.

Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July): 254-262. (JSTOR link).

Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. he Accounting Review (January): 25-36. (JSTOR link).

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Blankley, J. M. 1953. A picture of motion picture making and costs. N.A.C.A. Bulletin (July): 1387-1411.

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Bliss, J. H. 1922. Cost methods in the packing industry. National Association of Cost Accountants Official Publications (April 15): 3-16.

Block, J. L. 1926. System of accounting for an iron works. The Accounting Review (September): 1-30. (JSTOR link).

Blood, R. A. 1927. Some phases of vessel accounting. N.A.C.A. Bulletin (December 1): 342-347.

Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.

Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Bogart, F. O. 1950. Accounting for leaseholds. The Accounting Review (October): 417-419. (JSTOR link).

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Bonner, W. W. 1952. Sales accounting by machine methods. N.A.C.A. Bulletin (March): 870-878.

Bonnevier, T. W. 1958. Serving job order cost needs in a steel processing plant. N.A.A. Bulletin (February): 65-76.

Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company.

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company.

Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company. 

Boozer, H. W. 1937. Some aspects of plant ledgers and public utility plant accounting. N.A.C.A. Bulletin (September 1): 18-26.

Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353. (JSTOR link).

Borton, E. J. 1922. Production costs in the manufacture of phonograph records. National Association of Cost Accountants Official Publications (December 15): 3-13.

Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.

Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).

Boutelle, E. G. 1934. Cotton mills and the futures market. N.A.C.A. Bulletin (June 1): 1141-1162.

Bowen, W. W. 1958. Accounting for a travel promotion. N.A.A. Bulletin (January): 89-93.

Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73. (JSTOR link).

Boyle, D. M., B. W. Carpenter and D. Mahoney. 2012. Goodwill accounting: A closer examination of the matter of nonimpairments. Management Accounting Quarterly (Summer): 10-19.

Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.

Boyle, P. P. 1985. La comptabilite pour les investissements en actions des compagnies d'assurance-vie. Contemporary Accounting Research 1(2): 145-175.

Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.

Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347. (JSTOR link).

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October): 385-390. (JSTOR link).

Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Brandt, J. W. 1957. Control of construction cost let under contract. N.A.A. Bulletin (November): 45-52.

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Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.

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Eshbach, A. R. 1960. Cost reporting for mobile equipment in the mining industry. N.A.A. Bulletin (September): 75-82.

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Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

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Field, E. G. 1947. LIFO basis of valuation as applied to cotton mill inventories. N.A.C.A. Bulletin (December 1): 399-411.

Field, L. W. 1934. Standards for development and experimental expenditures. N.A.C.A. Bulletin (February 1): 711-717.

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Fisher, W. H. 1933. Accounting for boroughs and villages. N.A.C.A. Bulletin (May 1): 1291-1314.

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Fiske, W. P. 1935. Practice in accounting for returnable containers. N.A.C.A. Bulletin (October 1): 127-147.

Fitts, W. C. 1935. Developing costs at a brush factory. N.A.C.A. Bulletin (January 1): 497-510.

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Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.

Fontius, C. H. 1955. A cost system for a motor parts rebuilder. N.A.C.A. Bulletin (May): 1168-1177.

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Ford, P. 1956. Drilling and development costs of oil wells. N.A.C.A. Bulletin (August): 1493-1503.

Forman, H. M. 1932. Accounting for the cost of your playtime equipment. N.A.C.A. Bulletin (January 1): 597-608.

Fornaro, J. M., C. D. Lange and R. J. Buttermitch. 2012. Accounting for troubled debt restructurings by debtors: Deleveraging during turbulent times. The CPA Journal (February): 17-25.

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Forsyth, T. B. and M. T. Dugan. 2006. Inconsistencies in U.S. GAAP: Accounting for executory contracts. Issues in Accounting Education (August): 291-295.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

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Foster, G. J. 1969. Mining inventories in a current price accounting system. Abacus 5(2): 99-118.

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Fox, H. W. 1960. An accounting report for sales administration. N.A.A. Bulletin (July): 51-60.

Fox, J. L. 1949. Cost analysis budget to evaluate operating alternatives for oil refiners. N.A.C.A. Bulletin (December): 403-414.

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Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

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Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171. (JSTOR link).

Frye, T. D. 1932. Accounting and office procedure of the Pennsylvania Department of Highways. N.A.C.A. Bulletin (June 15): 1397-1406.

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285. (JSTOR link).

Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.

Funnell, W. 2001. Accounting for justice: Entitlement, want and the Irish famine of 1845-7. The Accounting Historians Journal 28(2): 187-206. (JSTOR link).

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