Roy B. Kester
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Roy B. Kester
Roy Bernard Kester (September 11, 1882 - October 21, 1965) was an American accountant, and Professor of accounting at the Columbia University. He is known as a prolific author in the field of accounting. Biography Born in Cameron, Missouri to Julius B. and Jessie M. Corn Kester, Kester attended Cameron High School, and obtained his BA in economics in 1902 at Missouri Wesleyan College. About a decade later he obtained another BA from the University of Denver, in 1911. He continued his studies at Columbia University, where he obtained his MA in 1912 and his PhD in 1919. In between, in 1914, he obtained his CPA license for the State of Colorado. Kester had started his academic career at the Missouri Wesleyan College in 1902, and from 1907 he was also lecturer at East Denver High School and subsequently at the University of Denver. In 1915 he moved to Columbia University in New York City, where he worked his way up from Assistant Professor in 1919, to Associate Professor in 1920, a ...
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Columbia University
Columbia University (also known as Columbia, and officially as Columbia University in the City of New York) is a private research university in New York City. Established in 1754 as King's College on the grounds of Trinity Church in Manhattan, Columbia is the oldest institution of higher education in New York and the fifth-oldest institution of higher learning in the United States. It is one of nine colonial colleges founded prior to the Declaration of Independence. It is a member of the Ivy League. Columbia is ranked among the top universities in the world. Columbia was established by royal charter under George II of Great Britain. It was renamed Columbia College in 1784 following the American Revolution, and in 1787 was placed under a private board of trustees headed by former students Alexander Hamilton and John Jay. In 1896, the campus was moved to its current location in Morningside Heights and renamed Columbia University. Columbia scientists and scholars have ...
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Baker University
Baker University is a private university in Baldwin City, Kansas. Founded in 1858, it was the first four-year university in Kansas and is affiliated with the United Methodist Church. Baker University is made up of four schools. The College of Arts and Sciences and the undergraduate courses in the School of Education (SOE) are located on the campus in Baldwin City, Kansas. The School of Professional and Graduate Studies (SPGS) and the graduate branch of the SOE serve nontraditional students on campuses in Overland Park, Kansas, and online. The School of Nursing, which is operated in partnership with Stormont Vail Health in Topeka, offers a Bachelor of Science in Nursing (BSN) and an online Master of Science in Nursing (MSN). Enrollment in all four schools has grown to a student population more than 3,000, with about 900 students on the Baldwin City campus. History Baker University was founded in 1858 and named for Osman Cleander Baker, a Methodist Episcopal biblical scholar ...
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University Of Denver Alumni
A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the designation is reserved for colleges that have a graduate school. The word ''university'' is derived from the Latin ''universitas magistrorum et scholarium'', which roughly means "community of teachers and scholars". The first universities were created in Europe by Catholic Church monks. The University of Bologna (''Università di Bologna''), founded in 1088, is the first university in the sense of: *Being a high degree-awarding institute. *Having independence from the ecclesiastic schools, although conducted by both clergy and non-clergy. *Using the word ''universitas'' (which was coined at its foundation). *Issuing secular and non-secular degrees: grammar, rhetoric, logic, theology, canon law, notarial law.Hunt Janin: "The university ...
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Accounting Academics
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measuremen ...
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American Business Theorists
American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the "United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, people who self-identify their ancestry as "American" ** American English, the set of varieties of the English language native to the United States ** Native Americans in the United States, indigenous peoples of the United States * American, something of, from, or related to the Americas, also known as "America" ** Indigenous peoples of the Americas * American (word), for analysis and history of the meanings in various contexts Organizations * American Airlines, U.S.-based airline headquartered in Fort Worth, Texas * American Athletic Conference, an American college athletic conference * American Recordings (record label), a record label previously known as Def American * American University, in Washington, D.C. Sports teams Soccer * ...
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American Accountants
American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the "United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, people who self-identify their ancestry as "American" ** American English, the set of varieties of the English language native to the United States ** Native Americans in the United States, indigenous peoples of the United States * American, something of, from, or related to the Americas, also known as "America" ** Indigenous peoples of the Americas * American (word), for analysis and history of the meanings in various contexts Organizations * American Airlines, U.S.-based airline headquartered in Fort Worth, Texas * American Athletic Conference, an American college athletic conference * American Recordings (record label), a record label previously known as Def American * American University, in Washington, D.C. Sports teams Soccer * B ...
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1965 Deaths
Events January–February * January 14 – The Prime Minister of Northern Ireland and the Taoiseach of the Republic of Ireland meet for the first time in 43 years. * January 20 ** Lyndon B. Johnson is sworn in for a full term as President of the United States. ** Indonesian President Sukarno announces the withdrawal of the Indonesian government from the United Nations. * January 30 – The state funeral of Sir Winston Churchill takes place in London with the largest assembly of dignitaries in the world until the 2005 funeral of Pope John Paul II. * February 4 – Trofim Lysenko is removed from his post as director of the Institute of Genetics at the Academy of Sciences in the Soviet Union. Lysenkoist theories are now treated as pseudoscience. * February 12 ** The African and Malagasy Common Organization ('; OCAM) is formed as successor to the Afro-Malagasy Union for Economic Cooperation ('; UAMCE), formerly the African and Malagasy Union ('; UAM ...
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1882 Births
Year 188 (CLXXXVIII) was a leap year starting on Monday of the Julian calendar. At the time, it was known in the Roman Empire as the Year of the Consulship of Fuscianus and Silanus (or, less frequently, year 941 ''Ab urbe condita''). The denomination 188 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire * Publius Helvius Pertinax becomes pro-consul of Africa from 188 to 189. Japan * Queen Himiko (or Shingi Waō) begins her reign in Japan (until 248). Births * April 4 – Caracalla (or Antoninus), Roman emperor (d. 217) * Lu Ji (or Gongji), Chinese official and politician (d. 219) * Sun Shao, Chinese general of the Eastern Wu state (d. 241) Deaths * March 17 – Julian, pope and patriarch of Alexandria * Fa Zhen (or Gaoqing), Chinese scholar (b. AD 100) * Lucius Antistius Burrus, Roman politician (executed) * Ma Xiang, Ch ...
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Accounting Hall Of Fame
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and practice. Since its inception in 1950 at The Ohio State University, it has honored 110 influential accounting professors, professional practitioners, and government and business accountants from the United States and other countries. Annual inductions to The Accounting Hall of Fame are the customary procedure. However in some years there are no inductions and in others multiple inductions are made. Selection to The Accounting Hall of Fame is intended to honor and recognize distinguished service and contributions to the progress of accounting in any of its various fields. Evidence of such service includes contributions to accounting research and literature, significant service to professional accounting organizations, wide recognition as an a ...
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National Academy Of Arbitrators
The National Academy of Arbitrators (NAA) is a not-for-profit 501(c)(3) honorary and professional organization of labor arbitrators in the United States and Canada that was founded in 1947. Its avowed purpose was “to foster the highest standards of integrity, competence, honor and character among those engaged in the arbitration of industrial disputes.” Under the Academy’s stringent rules, only the most active and well-respected practitioners can be elected to membership, along with scholars who have made significant contributions to the field of labor law and relations. The Academy’s roughly 600 members cannot serve as advocates or consultants in labor disputes, associate with firms that perform those functions, or serve as expert witnesses on behalf of labor or management. Their interest is in the betterment of a fair and impartial arbitration process. Members are chosen by involved parties to hear and decide thousands of labor and employment arbitration cases each year ...
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Accounting
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and " financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the mea ...
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American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary group of persons interested in accounting education and research. The council comprises the largest gathering of accountants in academia. Aside from working in academia, AAA also branches into: information systems, artificial intelligence/expert systems, Public Interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, and teaching and curriculum In education, a curriculum (; : curricula or curriculums) is broadly defined as the totality of student experiences that occur in the educational process. The term often refers specifically to a planned sequence of instruction, or to a view .... AAA publishes six issues of '' The Accounting Review'' per year in January, Mar ...
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