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J. Lee Nicholson
Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educatorChatfield (2014, page 436) at the New York University and Columbia University,Taylor (1979, page 7) known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting."Hein (1959, page 106) Nicholson most important contributions to cost accounting consisted of "emphasizing '' cost centres'' and the ''measuring of profits for individual departments'' based on machine hour rates." Also he helped establishing the National Association of Cost Accountants (NACA) in 1920, which resulted into the Institute of Management Accountants. Biography Born in Trenton, New Jersey, Nicholson grew up in Pittsburgh, Pennsylvania. After attending common school and business college, he started in industry. In his spare time he studied accountancy, and eventually in 1901 he obtained his Certified Public Accountant license for the Stat ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New York University
New York University (NYU) is a private research university in New York City. Chartered in 1831 by the New York State Legislature, NYU was founded by a group of New Yorkers led by then- Secretary of the Treasury Albert Gallatin. In 1832, the non-denominational all-male institution began its first classes near City Hall based on a curriculum focused on a secular education. The university moved in 1833 and has maintained its main campus in Greenwich Village surrounding Washington Square Park. Since then, the university has added an engineering school in Brooklyn's MetroTech Center and graduate schools throughout Manhattan. NYU has become the largest private university in the United States by enrollment, with a total of 51,848 enrolled students, including 26,733 undergraduate students and 25,115 graduate students, in 2019. NYU also receives the most applications of any private institution in the United States and admission is considered highly selective. NYU is organized ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Manger Fells
John Manger Fells (1858 – 7 December 1925) was a British incorporated accountant consultant, and author on accounting. He was known as promoter of cost accounting and leading cost accountant in Britain early 20th century.Locke, Robert R. "Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneurial Performance Circa 1914," in: ''The Accounting Historians Journal'' (1979): 1-22.online: Biography Fells was a tailor's son, who came into prominence as secretary of Zetetical Society early 1880s, where he crossed paths with Sidney Webb and Emile Garcke. He took classes in intermediate arithmetics, mathematics, composition, dictation, and English History at the Birkbeck Literary and Scientific Institution in 1872 and 1873. In 1887 Fells had become assistant secretary at the Brush Electrical Light Corporation, which was directed by Emile Garcke in those days. With Garcke he co-authored with the book "Factory Accounts: Their Principles and Practice." In the nex ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Time Book
A time book is a mostly outdated accounting record, that registered the work hours, hours worked by employees in a certain organization in a certain period. These records usually contain names of employees, type of work, hours worked, and sometimes wages paid. In the 19th and early 20th century time books were separate held records. In those days time books were held by company clerks or foremen or specialized timekeepers. These time books were used by the bookkeeper to determine the wages to be paid. The data was used in financial accounting to determine the weekly, monthly and annual labour costs, and in cost accounting to determine the cost price. Late 19th century additional time cards came in use to register labour hours. Nowadays the time book can be a part of an integrated payroll system, or cost accounting system. Those systems can contain registers that describe the labour time spend to produce products, but those registers are not regularly called time books, but timeshee ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Class Of Forms Used In The System, 1909
Class or The Class may refer to: Common uses not otherwise categorized * Class (biology), a taxonomic rank * Class (knowledge representation), a collection of individuals or objects * Class (philosophy), an analytical concept used differently from such group phenomena as "types" or "kinds" * Class (set theory), a collection of sets that can be unambiguously defined by a property that all its members share * Hazard class, a dangerous goods classification * Social class, the hierarchical arrangement of individuals in society, usually defined by wealth and occupation * Working class, can be defined by rank, income or collar Arts, entertainment, and media * "The Class" (song), 1959 Chubby Checker song *Character class in role-playing games and other genres *Class 95 (radio station), a Singaporean radio channel Films * ''Class'' (film), 1983 American film * ''The Class'' (2007 film), 2007 Estonian film * ''The Class'' (2008 film), 2008 film (''Entre les murs'') Television * ''C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Elements Of Cost, 1909
Element or elements may refer to: Science * Chemical element, a pure substance of one type of atom * Heating element, a device that generates heat by electrical resistance * Orbital elements, parameters required to identify a specific orbit of one body around another * DNA element, a functional region of DNA, including genes and cis-regulatory elements Mathematics * Element (category theory) * Element (mathematics), one of the constituents of a set * Differential element, an infinitesimally small change of a quantity in an integral * Euclid's ''Elements'', a mathematical treatise on geometry and number theory * An entry, or element, of a matrix. Philosophy and religion * Classical elements, ancient beliefs about the fundamental types of matter (earth, air, fire, water) * The elements, a religious term referring to the bread and wine of the Eucharist * Five elements (Japanese philosophy), the basis of the universe according to Japanese philosophy * ''Mahābhūta'', the four gr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountant
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun (2015) used archival study to find out that accountants’ personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has been ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Manufacturers
Manufacturing is the creation or production of goods with the help of equipment, labor, machines, tools, and chemical or biological processing or formulation. It is the essence of secondary sector of the economy. The term may refer to a range of human activity, from handicraft to high-tech, but it is most commonly applied to industrial design, in which raw materials from the primary sector are transformed into finished goods on a large scale. Such goods may be sold to other manufacturers for the production of other more complex products (such as aircraft, household appliances, furniture, sports equipment or automobiles), or distributed via the tertiary industry to end users and consumers (usually through wholesalers, who in turn sell to retailers, who then sell them to individual customers). Manufacturing engineering is the field of engineering that designs and optimizes the manufacturing process, or the steps through which raw materials are transformed into a fin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nicholson On Factory Organization And Costs, 1909
Nicholson may refer to: People *Nicholson (name), a surname, and a list of people with the name Places Australia * Nicholson, Victoria * Nicholson, Queensland * Nicholson County, New South Wales * Nicholson River (other) * Nicholson Road, Perth * Nicholson Street, Melbourne Hong Kong * Mount Nicholson, Hong Kong Island New Zealand * Port Nicholson, former name of Wellington Harbour, New Zealand United States * Nicholson, Georgia * Nicholson Island (Pennsylvania) * Nicholson, Mississippi * Nicholson, Pennsylvania * Nicholson, Wisconsin * Nicholson Township, Fayette County, Pennsylvania * Nicholson Township, Wyoming County, Pennsylvania * Dr. Malcolm Nicholson Farmhouse, a historic farmhouse in Havana, Florida Craters *Nicholson crater, in Canada *Nicholson (lunar crater) *Nicholson (Martian crater) Other uses * Crest Nicholson, British housebuilding company * ''Fanny Nicholson'', Australian sailing ship that sank in 1874 * Nicholson's, a brewery in Maidenhead from ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Boyns, Trevor
Trevor Boyns (born 1953) is a British business historian and Professor of Accounting & Business History at the Cardiff University, known for his work in the field of the history of accountancy and business history. Biography Boyns obtained his first class degree in mathematics and economics in 1974 from the University of Warwick, and his PhD in econometric history in 1982 from the University of WalesProfessor Trevor Boyns, Professor of Accounting & Business History at ''business.cardiff.ac.uk.'' Accessed 11.2014. with the thesis, entitled "Labour productivity in the British coal industry, 1874-1913." Boyns spends his academic career at the Cardiff University, where he started in 1976 as tutorial fellow. In 1978 he was appointed lecturer, in 1997 senior lecturer and i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
John Maurice Clark
John Maurice Clark (1884–1963) was an American economist whose work combined the rigor of traditional economic analysis with an "institutionalist" attitude. Clark was a pioneer in developing the notion of workable competition and the theoretical basis of modern Keynesian economics, including the concept of the economic multiplier. Biography Early career John Maurice Clark was born November 30, 1884, in Northampton, Massachusetts. He studied at Amherst College, graduating in 1905, and received his Ph.D. from Columbia University in 1910.Paul J. Miranti, Jr."Clark, John Maurice (1884–1963)."In Michael Chatfield and Richard Vangermeersch (eds.), ''History of Accounting: An International Encyclopedia.'' New York: Garland Publishing. pp. 125–127. J.M. Clark was the son of economist John Bates Clark (1847-1938) and shared his father's concern with ethical and policy issues, in keeping with much intellectual thought during the progressive era. Father and son worked jointly on ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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