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Accounting Techniques Used in Published Corporate Annual Reports University of Mississippi eGrove American Institute of Certified Public Accountants Accounting Trends and Techniques (AICPA) Historical Collection 1949 Accounting techniques used in published corporate annual reports. Third annual survey by the Research Department, American Institute of Accountants, of current practice of more than 525 large American corporations covering fiscal years ending July 1, 1948 to June 30, 1949; Accounting trends & techniques, 1948/49; Accounting trends & techniques, 03 American Institute of Accountants Follow this and additional works at: https://egrove.olemiss.edu/aicpa_att Part of the Accounting Commons, and the Taxation Commons Recommended Citation American Institute of Accountants, "Accounting techniques used in published corporate annual reports. Third annual survey by the Research Department, American Institute of Accountants, of current practice of more than 525 large American corporations covering fiscal years ending July 1, 1948 to June 30, 1949; Accounting trends & techniques, 1948/49; Accounting trends & techniques, 03" (1949). Accounting Trends and Techniques. 69. https://egrove.olemiss.edu/aicpa_att/69 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Accounting Trends and Techniques by an authorized administrator of eGrove. For more information, please contact [email protected]. ACCOUNTING TECHNIQUE S USED IN PUBLISHED CORPORATE ANNUAL REPORTS Third annual survey by the research depart­ ment, American Institute o f o f current practice o f more than 525 large American corporations covering fiscal years ending July 1 , 1948 to June 1949 AMERICAN INSTITUTE OF ACCOUNTANTS 270 MADISON AVENUE • NEW YORK 16, N. Y. ACCOUNTING TECHNIQUES USED IN PUBLISHED CORPORATE ANNUAL REPORTS Third annual survey by the research depart­ ment, American Institute of Accountants, of current practice of more than 525 large American corporations covering fiscal years ending July 1, 1948 to June 30, 1949 AMERICAN INSTITUTE OF ACCOUNTANTS 270 MADISON AVENUE • NEW YORK 16, N. Y. Copyright 1949 American Institute of Accountants ★ $10 per copy INTRODUCTION Accounting Techniques Used in Published Corporate Annual Re­ ports is the third in a series of studies initiated in 1946 by the council and carried out by the research department of the American Insti­ tute of Accountants. The primary aim of this study is to give the reader a broad per­ spective on the latest accounting practices and trends as disclosed in published annual reports, with particular emphasis on topics dealt with in recent Accounting Research Bulletins issued by the committee on accounting procedure of the American Institute of Accountants. This survey is based on a detailed analysis of 525 published re­ ports of industrial corporations with fiscal years ending between July 1948 and June 1949. Where possible, comparable statistics from the reports of the same companies for the preceding two years are provided. Certain other excerpts and references have been in­ cluded, based upon a review of some 600 additional reports. It is hoped that by making this year’s study available in Novem­ ber, its usefulness to those preparing 1949 year-end statements will be enhanced. In order to achieve this early publication date, we did not wait to receive about 2 per cent of the selected group of 525 reports. Most of these reports had fiscal years ending in the second quarter of 1949. Tabulations for these companies were based on the assump­ tion that their treatments had not changed from those used in the preceding year. References to the names of specific corporations or to their code number in the appendix have been provided for the use of readers with access to a collection of published reports. Carman G. Blough, Director of Research American Institute of Accountants TABLE OF CONTENTS Page SECTION 1: GENERAL TECHNIQUES Customary Certified Statements................................ 7 Additional Certified Statements................................................................. 9 Certified Statements— Comparative Form Used............................................. 13 Uncertified Statements............................................................................. 16 Consolidation Policy— Domestic Subsidiaries................................. 18 — Foreign Subsidiaries................................................... 20 Post Balance Sheet Disclosures.. ................................................................ 22 Pension Plans............................................. 24 Reasons Advanced for Retaining Earnings. ................................................... 25 SECTION 2: BALANCE SHEET Title of Certified "Balance Sheet".............................................................. 29 Form of Certified Balance Sheet................................................................ 29 Marketable Securities (Current Assets)— Basis of Valuation.............................. 32 Inventories— Basis of Pricing.................................................. .................. 32 — Method of Determining Cost..................................................... 33 Current Assets— Unusual Items, Treatments, and Presentations........................... 35 Prepaid Expenses and Deferred Charges.................................................... 37 Unconsolidated Subsidiaries— Valuation Basis..................................... 38 Claims for Tax Refunds............................................................................ 39 Fully Amortized Emergency Facilities........................................................... 39 Cash Surrender Value of Life Insurance....................................................... 40 Intangibles...................................................... 41 Non-Current Assets— Unusual Items, Treatments, and Presentations.................... 42 Current Liabilities— Interesting and Unusual Items and Presentations................... 44 Inventory Reserves— Where Shown............................................................. 46 Inventory Reserves— Classification.............................................................. 47 Reserves Shown Below Current Liabilities.................................................... 48 Contingency Reserves and Reserves for Possible Future Inventory Price Declines — How Created or Increased............................................. 51 — How Decreased.......................................................... 53 Use of Term “Reserve"............................................................................ 55 Disclosure of Long-Term Leases in Financial Statements of Lessees..................... 57 SECTION 3: INCOME STATEMENT Title of Certified "Income Statement” . ....................................................... 59 Form of Certified Income Statement........................................................... 60 Volume of Business.................................................................................. 60 W ages and Salaries (Employment Costs)..................................................... 63 Cost of Past Service Pension Credits........................................................... 64 Page Allocation of Income Taxes............... ...................................... ................. 66 Accrual of Vacation Allowances................................................................. 68 Accelerated Depreciation and Plant Replacement Charges.............................. 69 Reporting of Earnings Per Share in the President’s Letter When Appropriation (or Reversal Thereof) W as Shown as the Last Deduction (or Credit) in the In­ come Statement............................................................................... 73 Accounting Research Bulletin No. 35: “Presentation of Income and Earned Sur­ plus” ....................................... 74 Material Extraordinary Items Shown Separately in the Income Statement............. 75 SECTION 4: SURPLUS “Earned Surplus” Terminology................................................................... 7 7 Terminology for "Surplus" Other Than "Earned".......................................... 78 Earned Surplus— Charges...................................... 80 — Credits.... ................................................................... 84 Capital Surplus— Charges....................................... 88 — C redits........................................................................ 90 Dividends— Where Charged....................................... 94 Earned Surplus Restrictions....................................................................... 95 SECTION 5: ACCOUNTANT’S REPORT Statements on Auditing Procedure No. 24: “Revision in Short-form Accountant's Report or Certificate” ....................................................................... 97 Unusual Wording in Auditors’ Reports............... 97 Minor Wording Variations— Accountant’s Report............................................ 98 Signing the Auditor’s Certificate................................................................. 98 Audit of Inventories.................................................................... 98 Audit of Accounts Receivable.................................................................... 101 Audit of Subsidiaries and Investments.......................................................... 102 Exceptions or Qualifications in Opinion Paragraph with Respect to Client’s Account­ ing
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