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J. Lee Nicholson. Jerome Lee (J. Lee) Nicholson (1863 – November 2, 1924) was an American accountant, industrial consultant, author and educator [1] at the New York University and Columbia University, [2] known as pioneer in cost accounting.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
The scope of the field of cost accounting has further developed in the use of accounting methods as aid to management. [5] Parker (2013) concluded that Garcke and Fells had written a leading book on cost accounting, but that their impact on accounting for decision making and control was limited. A restriction in their work was their argument ...
Audible is an American online audiobook and podcast service that allows users to purchase and stream audiobooks and other forms of spoken word content. This content can be purchased individually or under a subscription model where the user receives "credits" that can be redeemed for content monthly and receive access to a curated on-demand library of content.
OpenStax textbooks follow a traditional peer review process aimed at ensuring they meet a high quality standard before publication. Textbooks are developed and peer-reviewed by educators in an attempt to ensure they are readable and accurate, meet the scope and sequence requirements of each course, are supported by instructor ancillaries, and are available with the latest technology-based ...
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