|
Eric Kohler
Eric Louis Kohler (1892–1976) was an American accountant, the author of a widely used dictionary of accounting... Life and work Kohler was born on July 9, 1892, in Owosso, Michigan. He did his undergraduate studies at the University of Michigan, graduating in 1914, and went on to earn a master's degree from Northwestern University. He then worked at Arthur Andersen from 1915 to 1920 (interrupted by a stint in the Army Quartermaster Corps during World War I). From 1922 to 1928 he held a faculty position at Northwestern, while also working with Paul W. Pettengill for their own accounting firm, Kohler, Pettengill & Co. From 1935 to 1937 he worked again for Arthur Andersen. During this time, Kohler was the author or co-author of several books on accounting, including ''Accounting Principles Underlying Federal Income Taxes'', ''Principles of Auditing'', and ''Accounting for Business Executives''. He was president of the American Accounting Association in 1936, a role he would repr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountant
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations. Cahan & Sun (2015) used archival study to find out that accountants’ personal characteristics may exert a very significant impact during the audit process and further influence audit fees and audit quality. Practitioners have been portrayed in popular culture by the stereotype of the humorless, introspective bean-counter. It has been ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Michigan 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1976 Deaths
Events January * January 3 – The International Covenant on Economic, Social and Cultural Rights enters into force. * January 5 – The Pol Pot regime proclaims a new constitution for Democratic Kampuchea. * January 11 – The 1976 Philadelphia Flyers–Red Army game results in a 4–1 victory for the National Hockey League's Philadelphia Flyers over HC CSKA Moscow of the Soviet Union. * January 16 – The trial against jailed members of the Red Army Faction (the West German extreme-left militant Baader–Meinhof Group) begins in Stuttgart. * January 18 ** Full diplomatic relations are established between Bangladesh and Pakistan 5 years after the Bangladesh Liberation War. ** The Scottish Labour Party is formed as a breakaway from the UK-wide party. ** Super Bowl X in American football: The Pittsburgh Steelers defeat the Dallas Cowboys, 21–17, in Miami. * January 21 – First commercial Concorde flight, from London to Bahrain. * January 27 ** The United States v ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1892 Births
Year 189 ( CLXXXIX) was a common year starting on Wednesday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Silanus and Silanus (or, less frequently, year 942 ''Ab urbe condita''). The denomination 189 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 * Plague (possibly smallpox) kills as many as 2,000 people per day in Rome. Farmers are unable to harvest their crops, and food shortages bring riots in the city. China * Liu Bian succeeds Emperor Ling, as Chinese emperor of the Han Dynasty. * Dong Zhuo has Liu Bian deposed, and installs Emperor Xian as emperor. * Two thousand eunuchs in the palace are slaughtered in a violent purge in Luoyang, the capital of Han. By topic Arts and sciences * Galen publishes his ''"Treatise on the various temperaments"'' (aka ' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alpha Kappa Psi
Alpha Kappa Psi (, often stylized as AKPsi) is the oldest and largest business fraternity to current date. Also known as "AKPsi", the fraternity was founded on October 5, 1904, at New York University and was incorporated on May 20, 1905. It is currently headquartered in Noblesville, Indiana. History During the winter months of the 1903–1904 academic year at New York University, the idea of starting a business fraternity was first brought up. One of the founding members later suggested that it was Frederic R. Leach who first developed the idea for formation of a fraternity. Leach and Jefferson, along with Nathan Lane Jr. and George L. Bergen, came to be known as the "Brooklyn Four". These men grew to be close friends while attending night classes, and they walked home together each night over the Brooklyn Bridge, hence their nickname. As the spirit of brotherhood grew stronger in the hearts and in the minds of the men from Brooklyn, they decided to suggest to the other members of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Marshall Plan
The Marshall Plan (officially the European Recovery Program, ERP) was an American initiative enacted in 1948 to provide foreign aid to Western Europe. The United States transferred over $13 billion (equivalent of about $ in ) in economic recovery programs to Western European economies after the end of World War II. Replacing an earlier proposal for a Morgenthau Plan, it operated for four years beginning on April 3, 1948. The goals of the United States were to rebuild war-torn regions, remove trade barriers, modernize Manufacturing, industry, improve European prosperity and prevent the spread of communism. The Marshall Plan proposed the reduction of interstate barriers and the economic integration of the European Continent while also encouraging an increase in productivity as well as the adoption of modern business procedures. The Marshall Plan aid was divided among the participant states roughly on a per capita basis. A larger amount was given to the major industrial powers, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
World War II
World War II or the Second World War, often abbreviated as WWII or WW2, was a world war that lasted from 1939 to 1945. It involved the vast majority of the world's countries—including all of the great powers—forming two opposing military alliances: the Allies and the Axis powers. World War II was a total war that directly involved more than 100 million personnel from more than 30 countries. The major participants in the war threw their entire economic, industrial, and scientific capabilities behind the war effort, blurring the distinction between civilian and military resources. Aircraft played a major role in the conflict, enabling the strategic bombing of population centres and deploying the only two nuclear weapons ever used in war. World War II was by far the deadliest conflict in human history; it resulted in 70 to 85 million fatalities, mostly among civilians. Tens of millions died due to genocides (including the Holocaust), starvation, ma ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Owosso, Michigan
Owosso is the largest city in Shiawassee County in the U.S. state of Michigan. The population was 15,194 at the 2010 census. The city is mostly surrounded by Owosso Township on its west, but the two are administered autonomously. The city was named after Chief Wosso, an Ojibwe leader of the Shiawassee area. History Alfred L. and Benjamin O. Williams were early European-American settlers in the area. They were joined by Elias Comstock, who built the first permanent home in the settlement. Dr. John B. Barnes, a physician and a judge, and Sophronia King Barnes moved to Owosso in 1842. They lived on Oliver and Water streets where they operated an Underground Railroad waystation, where they provided aid and shelter for enslaved African Americans. Owosso was incorporated as a city in 1859, at which time it had 1000 people. The city's first mayor was Amos Gould, a judge originally from New York. Many other settlers also migrated across the Northern Tier from New York and New E ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tennessee Valley Authority
The Tennessee Valley Authority (TVA) is a federally owned electric utility corporation in the United States. TVA's service area covers all of Tennessee, portions of Alabama, Mississippi, and Kentucky, and small areas of Georgia, North Carolina, and Virginia. While owned by the federal government, TVA receives no taxpayer funding and operates similarly to a private for-profit company. It is headquartered in Knoxville, Tennessee, and is the sixth largest power supplier and largest public utility in the country. The TVA was created by Congress in 1933 as part of President Franklin D. Roosevelt's New Deal. Its initial purpose was to provide navigation, flood control, electricity generation, fertilizer manufacturing, regional planning, and economic development to the Tennessee Valley, a region that had suffered from lack of infrastructure and poverty during the Great Depression, relative to the rest of the nation. TVA was envisioned both as a power supplier and a regional economi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
_-_09.JPG "Click for more on -> University Of Michigan Alumni")
