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Full Costing in the Petroleum Industry and its Implications for Accounting Principles and Practices

Description: The study of the full cost method of accounting for finding costs in the petroleum industry is significant because it offers a unique opportunity to examine and emerging accounting practice and will indicate some of the reasons for a shift in the reporting practices of a portion of the industry.
Date: May 1969
Creator: Klingstedt, John P.
open access

Materials Acquisition Cycles for Manufacturing Firms

Description: The general purpose of this investigation was to identify general models of materials acquisition cycles for manufacturing firms as found in representative industries. The study further undertook to identify types of industrial situations in which the acquisition cycles display unique characteristics.
Date: May 1969
Creator: Thompson, George H. (George Hutchinson)
open access

Investing and Hedging Techniques in the Convertible Bond Market

Description: This study was designed to yield three types of information: (1) The degree of perfection prevailing in the parimary and secondary convertible bond markets; (2) the profit potential of various investing and hedging techniques in the convertible bond market; and (3) a judgment on whether each technique can be classified as rational or irrational.
Date: June 1969
Creator: Vinson, Charles E. (Charles Eldred)
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