ABSTRACT

Willard J. Graham (1897-1966) was an important contributor to both accounting thought and education and he pioneered life-long education for executive business that is still emulated today. This volume collects 25 of his key writings which shed light on his contributions to management accounting and business education as well as the accounting profession.

section 1|131 pages

Manufacturing Accounting and Public Utility Rate Setting

chapter |10 pages

Budget Plan of Liquid Carbonic Company

Construction and Enforcement of a Comprehensive Budgetary Program

chapter |107 pages

Public Utility Valuation

Reproduction Cost as a Basis for Depreciation and Rate-Base Determination

section 3|178 pages

Financial Reporting Issues, Including Price Level Accounting, Leases, Depreciation, and Deferred Income Taxes

chapter |20 pages

Income Tax Allocation*

chapter |15 pages

Allocation of Income Taxes

chapter |6 pages

Defining Income

section 4|64 pages

Accounting and Business Education