Management And Accounting Web

Index of Accounting Systems for Business C-D

A-B | C-D | E-G | H-M | N-R | S-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Systems For Business Main Page

Cabinet Maker
Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.

Klassen, M. and S. Kalagnanam. 2011. Western Cabinets - Building a cabinet or building a transformation? IMA Educational Case Journal 4(4): 1-6.
Cable TV (Also see TV)
Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.
Cafeteria
Harrison, W. 1950. Company cafeteria losses will yield to treatment. N.A.C.A. Bulletin (April): 977-978.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.
Cameras (Also see Photography)
Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.
Campaigns
Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.
Canals
Russ, R. W., G. J. Previts and E. N. Coffman. 2006. The stockholder review committee of the Chesapeake and Ohio Canal Company, 1828-1857: Evidence of changes in financial reporting and corporate governance. The Accounting Historians Journal 33(1): 125-143. (JSTOR link).
Candy
Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

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

Brockmiller, R. F. 1940. Material control for a chain of confectionery stores. N.A.C.A. Bulletin (June 15): 1305-1314.

Hayes, D. C. and J. K. Reynolds. 2005. Caroline's Candy Shop: An in-class role-play of the revenue cycle. Journal of Information Systems (Spring): 131-154.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.
Canning Industry
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.

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.

Coleman, E. J. 1922. Cost accounting in the canning industry. National Association of Cost Accountants Official Publications (June 1): 3-19.

Jankowski, K. E. 1954. Cost and sales control in the canning industry. N.A.C.A. Bulletin (November): 373-382.

White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.
Cantonment
West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.
Canvas Footwear (Also see Shoes)
Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management Accounting (October): 17-20.
Capacity (See Idle Capacity and MAAW's Capacity Topic )

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

Kilduff, F. W. 1929. Capital facilities - Accounting principles and methods. N.A.C.A. Bulletin (July 15).
Capital Assets (Also see Fixed Assets)
Richmond, K. C. 1927. Accounting for capital assets. N.A.C.A. Bulletin (July 15): 1021-1030.

Capital Budgeting (See MAAW's Capital Budgeting Topic)

Capital Gain
Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.
Capital Markets (See MAAW's Capital Markets Topic)

Carbon Emissions
Hartmann, F., P. Perego and A. Young. 2013. Carbon accounting: Challenges for research in management control and performance measurement. Abacus 49(4): 539-563.

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.
Cards
Mulligan, P., A. Nanni Jr. and S. Ansari. 2008. Hammond Cards, Inc: The creative acquisition. IMA Educational Case Journal 1(1): 1-10.
Carpet Factory
Brown, T. E. 1932. Accounting in a carpet factory. N.A.C.A. Bulletin (March 1): 875-881.
Carrying Charges on Land
Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.
Cartage
Schroeder, W. J. Jr. 1954. Cost accounting for a local cartage company. N.A.C.A. Bulletin (July): 1440-1456.
Cartels
Doblin, E. M. 1943. Accounting problems of cartels. The Accounting Review (July): 249-256. (JSTOR link).
Cash Register
Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.
Casinos
Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Corless, J. and H. Pforsich. 2010. Controls on casino transaction kiosks at Great Mountain Casino: A case study. Global Perspectives on Accounting Education (7): 1-7.

Defeo, V. J., V. G. Frucot and R. E. LaSalle. 1998. Analogical reasoning and the case of accounting for cashback programs in the casino industry. Journal of Accounting Education 16(2): 335-355.

Mills, J. R. and J. Wong. 2009. TallTree 2 Hotel Casino. IMA Educational Case Journal 2(1): 1-9.

Mills, J. R., R. Mason and C. Carslaw. 2005. The Spanish Springs Casino slot revenue recognition case. Global Perspectives on Accounting Education (2): 99-111.

Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.
Casualty Insurance (Also see Insurance)
Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.
Catfish (Also see Fish)
Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.
Cattle and Cattle Breeding
Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.

Gonedes, N. J. 1968. On livestock cost accounting: A general proposal. Management Accounting (November): 47-51.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.
Cement (Also see Concrete)
Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Wilson, G. 1915. Accounting for cement packages. Journal of Accountancy (March): 198-205.
Cemetery
Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

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.

Walton, S. 1914. Cemetery accounts. Journal of Accountancy (August): 140-142.
Central Station
Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.
CEO Compensation
Zajac, E. J. and J. D. Westphal. 1995. Accounting for the explanations of CEO compensation: Substance and symbolism. Administrative Science Quarterly 40(2): 283-308. (JSTOR link).
Ceramics
Doyle, M. D. 1956. Standard costing in a ceramic plant. N.A.C.A. Bulletin (June): 1248-1254.

Gastafson, D. E. 1951. Process and standard costs for ceramics. N.A.C.A. Bulletin (July): 1365-1370.
Chain Industry
Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.
Chain Stores
Harvard Business Review. 1925. Case studies in business: A system of control for chain stores. Harvard Business Review (April): 361-376.

Urban, R. L. 1947. An incentive plan for chain stores. N.A.C.A. Bulletin (May 1): 1086-1090.
Changes (See MAAW's Change and Risk Management Topic )
Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949. (JSTOR link).

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.
Chemicals
Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.

Blummer, L. W., E. B. Mills and L. F. Ray. 1956. Putting cost accountants in their place - A case study in chemicals operations. N.A.C.A. Bulletin (December): 566-572.

Damitio, J. W., G. W. Hayes and P. L. Kintzele. 2000. Integrating ABC and ABM at Dow Chemical. Management Accounting Quarterly (Winter): 22-26.

National Association of Cost Accountants. 1956. Accounting for labor costs in the chemical industry - Replies to an accounting procedure survey. N.A.C.A. Bulletin (April): 1022-1028.

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.

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Tallman, J. C. 1955. How cost estimates help guide chemical research. N.A.C.A. Bulletin (August): 1654-1662.

Van den Bogaard, M. A. and R. F. Spekle. 2003. Reinventing the hierarchy: Strategy and control in the Shell Chemicals carve-out. Management Accounting Research (June): 79-93.
Chickens (Also see Farms)
Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.
Child
Walker, S. P. 2010. Child accounting and ‘the handling of human souls’. Accounting, Organizations and Society 35(6): 628-657.
Chili Manufacturing (Also see Food)
Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

China (See MAAW's Chinese Management and Accounting section)

Chocolate

Bromley, R. G. and S. A. Harrast. 2011. The Whonka Chocolate Company: Corporate governance and controls over financial reporting. Journal of Accounting Education 29(4): 295-314. (Teaching case).

Geerts, G. L. and B. A. Waddington. 2000. The Belgian Chocolate Company: A dynamic data modeling and database design case for the accounting information systems class. Journal of Information Systems (Spring): 53-74.

Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.
Christmas Trees
Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.
Churches
Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

Daniel, W. S. 1959. Church finance and accounting - Their relationship to church "management". N.A.A. Bulletin (August): 19-28.

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

Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.

Hewitt, L. A. 1958. Aiding church administration by fund accounting and budgeting. N.A.A. Bulletin (November): 43-56.

Holck, M. Jr. and M. Holck. 1978. Complete Handbook of Church Accounting. Prentice-Hall.

McNair, F. E. and C. R. Pryor. 2006. Tax reporting for houses of worship. Journal of Accountancy (May): 71-76.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

National Association of Accountants. 1972. Today's sermon: Financial management of church affairs. Management Accounting (December): 60-61.

Raiborn, C., J. B. Butler, N. H. Cannon and R. F. Young. 2015. Trust may breed trouble - Fraud opportunities and ethics at Saintly Church. IMA Educational Case Journal 8(4): 1-5.

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.

Scovil, E. G. 1952. A study in church accounting. N.A.C.A. Bulletin (August): 1503-1516.

Stock, W. 1995. Church reporting made easy. Management Accounting (March): 56-59.
Cigar Manufacturing
Berman, A. H. 1923. Cigar manufacturing costs. National Association of Cost Accountants Official Publications (March 1): 3-15.
Cities (Also see Municipal Accounting)
Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.
Citrus Industry
Brincklow, R. 1961. Labor reports - The citrus industry. N.A.A. Bulletin (June): 23-24.

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.
Classroom Periodicals
Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.
Clay Products
Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Turner, R. C. 1926. The clay products industry. N.A.C.A. Bulletin (November 1): 157-166.
Clocks
Stewart, L. J. 1931. Accounting methods in a clock company. N.A.C.A. Bulletin (February 15): 965-977.
Closing the Books
Adams, B. 2002. Creating value with instant close. Strategic Finance (September): 48-51. (Related to ERP systems).

Adler, J. 2011. Closing the loop on closing the books. Strategic Finance (July): 43-47.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436. (JSTOR link).

Banham, R. 2011. What ever happened to the virtual close? CFO (November): 62-66.

Barrett, R. 2003. From fast close to fast forward. Strategic Finance (January): 24-29.

Beichley, M. W. and H. L. Poppel. 1965. Use of EDP and teletype in monthly financial closings. N.A.A. Bulletin (January): 27-32.
Clothing (Also see Apparel)
Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.

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.

Tyson, T. 1996. A past as participants knew it: Piece rates, time study, standard costs, and new technology in the U.S. men's tailored clothing industry. Management Accounting Research (September): 321-346.
Clubs (Also see Country Clubs)
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.
Coal Dealers
Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.
Coal Mines (Also see Mining)
Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Blumberg, M. 1980. Job switching in autonomous work groups: An exploratory study in a Pennsylvania coal mine. The Academy of Management Journal 23(2): 287-306. (JSTOR link).

Bullington, J. A. 1931. Cost accounting for coal mines. N.A.C.A. Bulletin (November 1): 293-302.

Gardiner, R. W. 1921. Coal production costs. National Association of Cost Accountants Official Publications (July): 3-16.

Harvard Business Review. 1925. Case studies in business: The coal industry. Harvard Business Review (January): 250-251.

Howe, A. S. Jr. 1929. The Lake Cargo Coal case. Harvard Business Review (July): 452-461.

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

Moore, R. K. 1959. Inventory accounting in strip mining of coal. N.A.A. Bulletin (June): 45-50. (Accounting and valuation of "coal drilled and blasted" and "coal stripped" on a monthly basis).

Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.

Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin (September): 50-62.

Walker, W. M. 1959. Equipment maintenance cost control in coal mining. N.A.A. Bulletin (June): 5-13.
Cocoanut Oil
Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.
Coffee
Chow, C. W. 1995. Vincent's Cappuccino Express: A teaching case to help students master basic cost terms and concepts through interactive learning. Issues in Accounting Education (Spring): 173-180.

Clarke, P. 2010. The Pudong Coffee Shop. IMA Educational Case Journal 3(3): 1-7.

Moyer, S. E. and S. G. Weihrich. 2000. Espresso, Inc.: Analyzing the impact of employee stock options. Issues in Accounting Education (August): 513-534.
Coke
Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15.
Colleges (Also see Universities)
Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.

Middaugh, J. K. II and T. I. Selling. 1992. Instructional case: Filmore College: The 1990 budget crisis. Issues in Accounting Education (Fall): 218-240.

Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60. (JSTOR link).

Pollock, K., K. D. Kauffman and J. C. Papiernik. 2011. The effects of charismatic leader's actions in a public community college. Journal of Forensic & Investigative Accounting 3(3): 194-209.
Commercial Art
Charlton, C. 1933. Costs and commercial art. N.A.C.A. Bulletin (November 15): 336-339.
Commissary (Also see Stores)
Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.
Commission for Relief
Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.
Commodities
Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.

Siebers, T. 1985. Accounting for commodity futures. Management Accounting (April): 42-47, 57.
Community Outreach
Lenk, M. M. and B. D. Donnelly. 1998. Instructional case: Community Outreach. Issues in Accounting Education (February): 173-190.
Competitor
Heinen, C. and A. Hoffjan. 2005. The strategic relevance of competitor cost assessment - An empirical study of competitor accounting. Journal of Applied Management Accounting Research (Winter): 17-34.
Computer Software (See MAAW's Software Topic )
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).
Computers
Cherrington, J. O., E. L. Denna and D. P. Andros. 1996. Developing an event-based business solution: The case of IBM's national employee disbursement system. Journal of Information Systems (Spring): 51-69.

Cote, D. 2013. Honeywell's CEO on how he avoided layoffs. Harvard Business Review (June): 43-46.

Garud, R., S. Jain and A. Kumaraswamy. 2002. Institutional entrepreneurship in the sponsorship of common technological standards: The case of Sun Microsystems and Java. The Academy of Management Journal 45(1): 196-214. (JSTOR link).

Leibs, S. and M. Furman. 2011. Think (again): As IBM marks its centennial, its finance team plays a critical role in driving continuous transformation. CFO (July/August): 52-56.

Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education  (August): 569-591.

Patell, J. M. 1987. Cost Accounting, Process control, and product design: A case study of the Hewlett-Packard Personal Office Computer Division. Accounting Review 62(4): 808-839.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education  (February): 99-115.

Stewart, T. A. and L. O'Brien. 2005. Execution without excuses. Harvard Business Review (March): 102-111. (Dell's sustained competitive advantage is due to more than its famous business model. Consistent execution requires real-time P&L management, and emphasis on ingenuity rather than on investment, and a culture of accountability.").

Williams, P. A. 2005. The effect of pension income on the quality of corporate earnings: IBM, a case study. Issues in Accounting Education (May): 167-181.
Concrete Products (Also see Cement)
Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.
Struzziero, R. E. 1971. Computer application by concrete block manufacturer. Management Accounting (May): 34-38.

Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry. Management Accounting (March): 34-36.
Condominiums
Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Bryant, K. Jr. 1979. How a rental apartment was converted to a condominium. Management Accounting (July): 52-57.
Conferences
Smith, M. 1998. Cambridge Business Conferences: A case study of strategic cost analysis. Journal of Accounting Education 16(2): 357-364.
Consolidation (Also Business Combinations)
Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.
Construction
Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.

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

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

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.

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

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

Albin, M. J. 1992. Pasco Construction Company. Journal of Accounting Education 10(2): 349-355.

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

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

DeBanto, C. S. 1954. Construction accounting - Completed contract basis. N.A.C.A. Bulletin (April): 1035-1037.

Ellis, G. D. 1938. Accounting for construction projects. N.A.C.A. Bulletin (March 1): 741-755.

Fiske, W. P. 1932. Material and equipment control in construction companies. N.A.C.A. Bulletin (July 1): 1443-1457.

Forbes, J. D. 1965. Control of construction costs. N.A.A. Bulletin (June): 44-50.

Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.

Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.

James, C. C. 1938. Managerial control through cost accounting for construction work. N.A.C.A. Bulletin (March 1): 756-778.

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jones, J. and S. Iacobelli. 2012. Superior Construction Inc.: An assessment of risks and controls as part of a post-acquisition engagement. Journal of Accounting Education 30(2): 173-193.

King, J. S. 1957. A method of controlling company construction costs. N.A.A. Bulletin (November): 81-86.

Kramer, L. L. 1952. Construction accounting in a decentralized company. N.A.C.A. Bulletin (March): 818-829.

Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Marchione, M. J. 1970. International financing of construction projects. Management Accounting (October): 42-45, 50.

Mazur, M. J. 1948. Developing total and unit costs by types of work on construction projects. N.A.C.A. Bulletin (May 1): 1077-1086.

Moore, H. A. 1946. Cost records for the home building industry. N.A.C.A. Bulletin (January 1): 407-414.

Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.

Nordby, D. B. 1970. Controlling and estimating labor costs in the construction industry. Management Accounting (May): 23-25.

Ostwald, P. F. 2000. Construction Cost Analysis and Estimating. Prentice Hall.

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.

Peterson, S. 2008. Construction Accounting & Financial Management. Prentice Hall.

Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.

Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.

Rice, H. L. and J. L. Callan. 2001. Construction Accounting Deskbook: Financial, Tax, Accounting, Management and Legal Answers.

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.

Shirley, J. E. 1953. Cost standards in small home construction. N.A.C.A. Bulletin (July): 1475-1477.

Stec, S. 1987. Construction accounting. Management Accounting (October): 57.

Stump, G. L. 1950. Accounting for construction of a metals plant. N.A.C.A. Bulletin (December): 423-432.

Taggart, H. F. 1926. Construction company accounts. The Accounting Review (June): 20-32. (JSTOR link).

Trotman, K. T. 1986. Revenue recognition in the construction industry: An experimental study. Abacus 22(2): 136-147.

Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

White, J. K. 1950. Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.

Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue: Builders' burden. Management Accounting (January): 49-52.

Young, M. S. 1956. Control of a major construction project. N.A.C.A. Bulletin (March): 841-849.
Consulting Firm (See MAAW's Accounting Practice Topic)
Baird, J. E. and M. S. Rolfes. 2011. Onesource Corporate Consulting, Inc: Tax and financial reporting considerations. Journal of Accounting Education 29(4): 250-264.

Burgstahler, D. C., R. E. Dukes and M. E. Peecher. 1998. Instructional case: Balmer Consulting Group. Issues in Accounting Education (November): 905-930.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

Gerald, G. J. and S. V. Grabski. 2002. International Lumberyards, Inc.: An information system consulting case. Journal of Information Systems (Fall): 117-140.

Hansen, M. T. and M. R. Haas. 2001. Competing for attention in knowledge markets: Electronic document dissemination in a management consulting company. Administrative Science Quarterly 46(1): 1-28. (JSTOR link).

Houston, R. W. and T. P. Howard. 2000. The UniCast Company: A case illustrating internal auditor involvement in consulting. Issues in Accounting Education (November): 635-655.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education  (February): 99-115.
Containers
Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.

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

Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.

Priebe, E. P. 1937. The Skelgas Company's plan of container control. N.A.C.A. Bulletin (July 15): 1247-1257.

Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Smith, C. W. 1937. Accounting for returnable containers. N.A.C.A. Bulletin (July 15): 1258-1276.

Taylor, W. J. 1944. Accounting for and control of returnable containers: Compressed and liquefied gas industry. N.A.C.A. Bulletin (July 15): 1178-1194.
Contingencies
Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

Schiff, J., A. Schiff and H. Rozen. 2012. Accounting for contingencies: Disclosure of future business risks. Management Accounting Quarterly (Spring): 1-8.

Vinciguerraim, B. M. and M. H. Sanchez. 2006. Accounting for contingencies: Exploring accounting choice, subjectivity, and reporting issues. Global Perspectives on Accounting Education (3): 115-121.
Contingency Theory (See MAAW's Contingency Theory Topic )

Continuous Flow
Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.
Contractors
Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Gessner, E. J. 1932. Accounting for contractors' equipment sales and rentals. N.A.C.A. Bulletin (July 1): 1433-1443.

Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.

Hibbs, W. J. 1928. Method of accounting for contractors' equipment. N.A.C.A. Bulletin (March 1): 723-758.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

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.

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Savage, A. 1924. Accounting for general contractors. Journal of Accountancy (September): 161-173.

Schenk, R. J. 1976. Interim financial statements for contractors: A case study. Management Accounting (September): 15-18.

Tandy, H. H. 1951. System the hard way - A general contractor's story. N.A.C.A. Bulletin (January): 577-592.

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.
Contracts and Contract Settlement
Allyn, R. G. 1945. Case history of a terminated contract. The Accounting Review (October): 410-415. (JSTOR link).

Charles, L., J. Gaa and G. Maxfield.1945. Accounting aspects of contract settlement. The Accounting Review (January): 44-58. (JSTOR link).

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

Gilliam, W. M. 1915. Equipment cost of contracts. Journal of Accountancy (October): 313-315.

Harvard Business Review. 1924. The American Sugar Refining Company: Enforcement of customers' contracts. Harvard Business Review (July): 496-502.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Moffitt, D. S. 1953. Time control of contract research. N.A.C.A. Bulletin (June): 1340-1346.

Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue: Builders' burden. Management Accounting (January): 49-52.
Contributions
Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.
Control (See MAAW's Control and Controllership Topic )

Cooperative
Kayser, A. S. 1934. Accounting and stock control for a producers' cooperative association. N.A.C.A. Bulletin (July 15): 1289-1304.

Raiborn, C. and R. Morris. 2009. MEOU: This co-op scratches rather than purrs. Strategic Finance (July): 49-53. (This case won the best case award in the third annual Carl Menconi Case Writing competition).
Copper (Also see Mining)
Davis, J. L. 1968. Accounting for electrolytic refining of copper. Management Accounting (October): 49-52.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

The Accounting Review. 1940. Inspiration Consolidated Copper Company: Net income without deduction for depletion: Control through minority stock ownership. The Accounting Review (June): 261-265. (JSTOR link).
Copy Machines
Seipp, E., S. Kinsella and D. L. Lindberg. 2011. Xerox, Inc. Issues in Accounting Education (February): 219-240.
Corset
Rood, G. W. 1935. Inventory & production control for the corset industry. N.A.C.A. Bulletin (May 15): 1021-1031.
Cosmetics
Hopkins, L. and S. Moriarity. 2009. Luxor Cosmetics. IMA Educational Case Journal 2(2): 1-7.
Cost Allocation (See MAAW's Cost Allocation Topic)

Cost Behavior -
(See MAAW's Cost Behavior Analysis and Cost Estimating Topic)

Cost Estimating -
(See MAAW's Cost Behavior Analysis and Cost Estimating Topic)

Cost Management
(See MAAW's Cost Management Topic)

Cost of Capital
(See MAAW's Cost of Capital Topic)

Cost Plus
(See MAAW' Pricing Decisions Topic)
Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.
Cotton Gin
Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.

White, J. K. 1950. Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.
Cotton Goods, Merchants and Cotton Mills (Also see Hosiery Mill)
Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

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).

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

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

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

Harvard Business Review. 1928. Case studies in business: Distribution problems of a cotton mill. Harvard Business Review (January): 240-246.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Klimmer, G. D. 1922. Methods of accounting for waste in a cotton spinning mill. National Association of Cost Accountants Official Publications (February): 3-14.

Musgrave, W. A. 1923. Cotton mill costs. National Association of Cost Accountants Official Publications (August 1): 3-19.

Sack, S. H. 1958. Cost accounting practices of 37 cotton textile firms. N.A.A. Bulletin (March): 31-41. (Survey).

Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.

Scott, G. G. 1912. Cotton mill accounting. Journal of Accountancy (April): 251-260.

Williams, R. B. 1997. Accounting for Steam and Cotton: Two Eighteenth Century Case Studies (New Works in Accounting History). Garland Publishing Company.
Cottonseed
Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.
Counseling
John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.
Counters
Nickerson, C. B. 1933. Cost allocation in the manufacture of counters and innersoles. N.A.C.A. Bulletin (July 1): 1555-1567.
Country Clubs
Dunn, K. A. and S. Bhattacharya. 2007. Cost-allocation decisions in member controlled country clubs: A case analysis. Journal of Accounting Education 25(3): 118-136.

Finnell, J. C. 1972. Accounting for country clubs: A different view. Management Accounting (July): 16-20.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Messer, J. F. and L. W. McDaniel. 1971. Accounting for country clubs. Management Accounting (June): 21-23.

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.
Counties (Also see Government)
Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.
Coupons
Erceg, M., J. W. Hill and M. B. Metzger. 1993. Abuses in coupon accounting. Management Accounting (January): 47-51.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.
Cranes and Hoists
Stotenbur, P. E. 1923. Cost accounting for cranes and hoists. National Association of Cost Accountants Official Publications (February 1): 3-23.
Credit Analysts (See MAAW's Cash and Credit Topic )

Credit Unions (Also see Banks)
Braunagel, P. N. 1964. Computer accounting reports in a large credit union. N.A.A. Bulletin (May): 9-14.

Cox, K. W. and G. F. Draper. 1949. Organization and accounting control of an employees' credit union. N.A.C.A. Bulletin (November): 299-312.

Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.
Critical Factor
Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.
Customer (See MAAW's Customer Profitability Topic )
Cassady, R. Jr. 1935. Accounting for customer purchases as a sales promotional device. The Accounting Review (March): 64-68. (JSTOR link).

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Moody, R. G. 1971. Management accounting customer service. Management Accounting (March): 48-50.

Sullivan, F. R. 1959. Accounting for customer service work. N.A.A. Bulletin (July): 19-25.
Cutlery
Dolliver, E. P. 1938. Production and cost control in the manufacture of cutlery. N.A.C.A. Bulletin (September 15): 93-109.
Cybertheft
Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.
Cylinders
Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues in Accounting Education (May): 175-189.
Dairies
Adams, S. J. 1997. Quality Dairy case. Issues in Accounting Education (Fall): 385-398.

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

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

Cherry, R. W. 1952. Beneficial costing for milk products. N.A.C.A. Bulletin (September): 50-57.

Cooper, R. S. 1945. Accounting for the dairy products industry. The Accounting Review (October): 431-440. (JSTOR link).

Gould, J. H. 1949. A streamlined cost system for daily products manufacturers. N.A.C.A. Bulletin (November): 321-327.

Hutson, R. L. 1960. Eliminating driver bookkeeping in retail dairy accounting. N.A.A. Bulletin (September): 83-88.

Neel, H. H. 1929. Accounting for dairy products. N.A.C.A. Bulletin (October 1).

Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429.
Data Processing Department (See MAAW's AIS Section)
Finney, J. E. 1974. Costing in a data processing department. Management Accounting (October): 29-35.
Day Care
Henderson, R. H. 1975. Day care: A business operated for profit. Management Accounting (April): 39-42.

Hughes, P. A. 2013. Sunshine Daycare Center: Growing a business to profitability. Issues in Accounting Education (May): 323-335.

Irwin, K., D. Kerby and S. Weber. 2010. Appaloosa Day Care Center, Inc. (ACDC). IMA Educational Case Journal 3(4): 1-5.
Dealer in Collectables
Myers, J. H. 1953. Special inventory problems of the dealer in collectors' items. The Accounting Review (October): 562-564. (JSTOR link).
Debt and Debt Restructuring (Also see Bonds, and Interest)
Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

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).

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.

Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).

Trott, E. W. 2009. Accounting for debt instruments held as assets. Accounting Horizons (December): 457-469.

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194. (JSTOR link).
Decentralized
MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).
Decision Making
Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582. (JSTOR link).

Grawoig, D. E. 1965. Decision accounting. The Accounting Review (January): 220-222. (JSTOR link).

Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471. (JSTOR link).
Defense Contracting
Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.

Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (JSTOR link). (Part of a forum on accounting for defense contracts).
Defense Facilities
Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.
Deferred Charges
Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.
Deferred Income Taxes
Chaney, P. K. and D. C. Jeter. 1989. Accounting for deferred income taxes: Simplicity? Usefulness? Accounting Horizons (June): 6-13.
Deferred Payment Notes (Also see Notes)
Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557. (JSTOR link).
Deferred Revenue
O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.
Delivery (Also see Trucking)
Mueller, W. E. 1931. Cost accounting for a fleet of delivery trucks. N.A.C.A. Bulletin Section II (October 15).
Demurrage
Young, M. C. 1954. A story of demurrage cost control. N.A.C.A. Bulletin (November): 387-395.
Dental Manufacturing
Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.
Department Stores (Also see Retail)
Harvard Business Review. 1923. Case Studies in Business: The mail-order policies of a department store. Harvard Business Review (July): 495-499.

Harvard Business Review. 1926. Case studies in business: Financial budgeting in a department store. Harvard Business Review (July): 471-479.

Harvard Business Review. 1927. Case studies in business: Department-store expansion. Harvard Business Review (October): 81-89.

Harvard Business Review. 1929. Case studies in business. Department store group buying. Securing a "best buy" for the Women's Silk Hosiery Department. Harvard Business Review (April): 375-382.

Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Jackson, H. A. 1914. Better store system and department accounting: A system for departmentizing a store, or for department stores. Press of the Grinnell Herald Publishing Co.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

McNair, M. P. 1935. Some proposed changes in department store accounting procedure. The Accounting Review (March): 50-63. (JSTOR link).

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).

Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.

Taylor, G. K., W. D. Samson and B. Gup. 2001. Qusetrom vs. Federated Department Stores, Inc.: A question of equity value. Issues in Accounting Education (May): 223-256.
Depletion
O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193. (JSTOR link).
Depreciation (Also see MAAW's Cost Allocation Topic)
Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53. (Discussion of how to choose the right depreciation method).

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242. (JSTOR link).

Doran, D. T. and J. E. Dowd. 1999. Depreciation and amortizing cost in activity-based costing systems. Journal of Cost Management (September/October): 34-38.

Hart, E. W. 1947. Depreciation accounting. N.A.C.A. Bulletin (January 2): 540-549.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110. (JSTOR link).

Mohrman, M. B. 2009. Depreciation of airplanes and garbage trucks: Information value and fraud prevention in financial reporting. Issues in Accounting Education (February): 105-107. (Class assignment).

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141. (JSTOR link).

National Association of Accountants. 1958. Current practice in accounting for depreciation. N.A.A. Bulletin (April): 25-28.

Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473. (JSTOR link).

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.

Scott, D. 1945. Defining and accounting for depreciation. The Accounting Review (July): 308-315. (JSTOR link).

Seidman, F. E. 1917. Depreciation accounting for public utility companies. Journal of Accountancy (November): 355-364.

Taggart, H. F. 1940. Accounting for functional depreciation. The Accounting Review (December): 463-469. (JSTOR link).
Derivatives
Cerf, D. C. and F. J. Elmy. 1998. Accounting for derivatives: The case of a currency rate swap used to hedge foreign exchange rate exposure. Issues in Accounting Education (November): 931-955.

Fischer, D. 2013. The hidden effects of derivatives on bank balance sheets. The CPA Journal (September): 67-69.

Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues in Accounting Education (February): 103-117.

Wilson, A. C. and G. R. Smith. 1997. Proposed accounting for derivatives: Does it address the concerns of current accounting? Accounting Horizons (September): 69-78.
Designing Products
Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing products. Advances in Management Accounting (12): 151-170.
Development Costs (Also see Research and Development)
Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.
Diagnostic Imaging Equipment
Ashton, A. H., R. H. Ashton and L. A. Maines. 1998. Instructional case: General Medical Center - Evaluation of diagnostic imaging equipment. Issues in Accounting Education (November): 985-1003.
Direct Costing (See MAAW's Contribution Margin & Direct Costing Topic )

Discounts
Peaden, D. and N. M. Stephens. 2013. Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education (February): 51-58.

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.
Discontinued Operations
Nelson, W. D. 1981. A guide to accounting for costs of discontinued operations. Management Accounting (April): 43-48.
Dissolution of a Nation State
Spence, C. 2010. Accounting for the dissolution of a nation state: Scotland and the Treaty of Union. Accounting, Organizations and Society 35(3): 377-392.
Distillers (Also see Breweries)
O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.
Distribution (See MAAW's Logistics and Distribution Cost and Value Chain/Supply Chain Topics)

Distribution Merchandise
Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812. (JSTOR link).
Distributors
Harvard Business Review. 1923. Case Studies in Business: Distribution policies of tire manufacturers.Harvard Business Review (October): 114-119.

Harvard Business Review. 1925. Case studies in business: Distribution policy of a hosiery manufacturer. Harvard Business Review (January): 240-247.

Harvard Business Review. 1925. Case studies in business: Selection of channels of distribution for accessory equipment. Harvard Business Review (January): 229-233.

Harvard Business Review. 1926. Case studies in business: Planning the methods of distribution for a new product. Harvard Business Review (April): 341-346.

Harvard Business Review. 1927. Case studies in business: The manufacturer's agent as a channel of distribution. Harvard Business Review (October): 95-101.

Harvard Business Review. 1928. Case studies in business: Distribution problems of a cotton mill. Harvard Business Review (January): 240-246.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.
Divestitures
Cumming, J. and T. Y. Mallie. 1999. Accounting for divestitures: A comparison of sell-offs, spin-offs, and split-ups. Issues in Accounting Education  (February): 75-97.
Dividends
Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324. (JSTOR link).
Docks
Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (August): 272-286.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (November): 13-22.
Doughnuts
Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.

Holder-Webb, L. and M. Kohlbeck. 2006. The hole in the doughnut: Accounting for acquired intangibles at Krispy Kreme. Issues in Accounting Education (August): 297-312.
DRG - Diagnosis Related Group (See MAAW's Healthcare Topics)
Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.
Drilling
Breckenridge, L. 1946. Cost accounting for contract drilling. N.A.C.A. Bulletin (December 1): 438-451.
Drive-in Diner
Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.
Drug Stores
Knapp, M. C. and C. A. Knapp. 2000. Perry Drug Stores, Inc.: Accounting and control issues for inventory in a retail environment. Issues in Accounting Education (May): 237-255.

Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.

Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.

Piturro, M. 2002. Drugstore.com - All work and no profit. Strategic Finance (November): 40-44.

Williams, S. L. 2011. The case of Phar-Mor Inc: Could SOX have prevented the fraud? The CPA Journal (September): 58-63.
Drugs (See Pharmaceutical)

Dyeing and Printing of Cotton Fabrics (See Cotton)
Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.

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