Journal of Accountancy (Volume 188)

This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1915. Not illustrated. Excerpt: ... Wisconsin State Board of Accountancy Following the appointment of new members, the Wisconsin state board of accountancy has reorganized with the following officers: President, Shepard E. Barry; vice-president, F. H. Elwell; secretary, John B. Tanner. The second C. P. A. examination in Wisconsin is to be held the week beginning April 19, 1915. Full information can be obtained from the secretary, John B. Tanner, Madison, Wis. Printed copies of the questions used in the Wisconsin examination in April, 1914, can be obtained from the secretary, at the price of twenty-five cents each. Los Angeles Chapter, California The Los Angeles chapter of the California Society of Certified Public Accountants entertained Reynold E. Blight, C. P. A., at a banquet on January 21st. Mr. Blight has been recently appointed to the state board of accountancy. Guy C. Stumm, C. P. A., announces his association with Frank B. Reid, former district auditor of the General Electric Company, in the opening of offices at 1028 Foster Building, Denver, Colorado, for the practice of public accounting under the firm name of Stumm & Reid. Crockett, Couchman & Company, certified public accountants of Kansas City, Mo., announce the opening of an office at 705 Olive Street, St. Louis, Mo. James & Cox announce the removal of their offices from 684 Broadway to the Singer building, 149 Broadway, New York. Official Organ of the American Association of Public Accountants Vol. 19 APRIL, 1915 No. 4 Cost of Producing Farm Crops By O. R. Martin The items of cost entering into a manufactured product are commonly grouped as follows: 1. Materials. 2. Labor. 3. General manufacturing expense. These items of cost may further be divided into:, . ( Materials. 1. Direct costs: T, Labor. 2. Indirect costs: General manufac...