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

Format:

Book

Author/Creator:

Rosenblum, Leo, author.

Language:

English

Subjects (All):

International trade.

International trade--Environmental aspects.

Physical Description:

1 online resource

Edition:

First edition.

Place of Publication:

Binghamton, N.Y. : University Press, [1948]

Language Note:

In English.

Summary:

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.

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

Notes:

Description based on online resource; title from PDF title page (publisher's Web site, viewed 08. Jul 2019)

Description based on print version record.

ISBN:

9780231877497

0231877498

OCLC:

1100429745