Adjustment of Insurance Loss Claims on Merchandise : : Accounting Problems and Procedures / / Leo Rosenblum.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Rosenblum, Leo,
• Place / Publishing House: New York, NY : : Columbia University Press, , [1948]; ©1948
• Year of Publication: 1948
• Language: English
• Physical Description: 1 online resource (200 p.)

An examination of accounting theory and methods in the area of insurance loss claims. Offers an analysis of the accounting problems and procedures involved, with special focus on claims arising under policies covering risks to merchandise. The losses reviewed are those attributed to burglary, fire, or other events.

Table of Contents

Frontmatter -- Acknowledgments -- Contents -- I. Introduction -- II. The Insurance Policy and the Work of the Accountant -- III. The Loss: Proof and Evaluation Fraudulent Claims -- IV. Moral Hazard: Motive for Fraudulent Claim -- V. The Records: Review and Check -- VI. The Records: Review and Check (Continued) -- VII. Controversy and Litigation -- VIII. Summary and Conclusions -- Appendix -- A. Case Studies -- B. Fraudulent Invoices -- C. An Inflated Inventory Schedule -- D. The Arsonists’ Settlement Sheet -- E. Questionnaire Form of the New York Board of Fire Underwriters -- Bibliography -- Table of Cases -- Index