Cengage Learning

Relevant Accounting Concepts and Applications, 1st Edition

  • Published By:
  • ISBN-10: 1134748531
  • ISBN-13: 9781134748532
  • Grade Level Range: College Freshman - College Senior
  • 576 Pages | eBook
  • Original Copyright 2014 | Published/Released December 2015
  • This publication's content originally published in print form: 2014

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About

Overview

C. Rufus Rorem, (1894-1988), was a pioneer in the development of group medical insurance and pre-paid health care. At the time the concepts were radical, but in 1937 he became head of the American Hospital Association's committee on hospital services, which fostered the first prepaid hospitalization plans in New York and other cities, followed in the 1940's by doctors' group practice.

This collection includes out of print and difficult to access primary and secondary sources on Rorem's work, including his 1929 dissertation which presents his major, and still relevant writings on financial accounting theory and practice in a comprehensive, integrated context.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Note.
Contents.
Preface.
Introduction.
Recognition, Recollection, Reflection and Accolade: What He Said.
1: Frontiers of Intelligence.
2: Oral History—“C. Rufus Rorem: a First-Person Profile”1.
3: Times of Tial: Health Economist C. Rufus Rorem, Ph.D., C.P.A., Predicts More Salaried Physicians, More Aggressive Employers, and More Cooperation Among Providers.
4: Who's Who in America.
Recognition, Recollection, Reflection and Accolade: What Others Said.
5: Honors, Awards, and Citations.
6: Recognition, Recollection, Reflection, and Accolade: Reviews of His Textbook, Accounting Method.
7: By Howard C. Greer.
8: By W. A. Patton.
9: By H. S. Hendrickson.
Selected Writings on Accounting.
10: The Problem of Value Measurement in Accounting.
11: Similarities of Accounting and Statistical Method.
12: Social Control Through Accounts.
13: Differential Costs.
14: Business Value.
15: Accounting As a Science.
16: Replacement Cost in Accounting Valuation.
17: Accounting Theory: A Critique of the Tentative Statement of Accounting Principles.
18: Accounting.
Selected Writings on Accounting: Book Reviews.
19: Income Tax Procedure.
20: Practical Accounting for General Contractors, Second Edition.
21: Survey Course of Accounting.
22: Accounting.
23: Accounting Principles Underlying Federal Income Taxes.
24: Principles of Accounting.
25: The General Accounting Office—Its History, Activities, and Organization.
Selected Writings on Accounting and Health Care.
26: Cost Analysis for Hospitals.
27: The Costs of Medical Care.
28: Uniform Hospital Accounting.
29: Overhead Costs in Public Welfare.
Selected Writings on Accounting and Health Care: Book Review.
30: Budgeting and Cost Analysis for Hospital Management.
A Self-Selected Collection of Writings Primarily on Health Care with Commentaries by Fellow Health Care Professionals.
31: A Quest for Certainty Essays on Health Care Economics, 1930-1970.
32: Chronological List of Publications.
An Early Translation of an Interesting Contribution in Economics.
33: Tendencies in Swedish Economics1.
Afterword.
34: C. Rufus Rorem, 93, Economist; His Ideas Led to Blue Cross Plans.
35: C. Rufus Rorem, PhD, CPA.