Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 57
... act of the general assembly of the state of Ohio , approved May 29 , 1919 , by the exchange of no - par - value shares of the new corporation for the entire assets and obligations of each of 57 Income - tax Department.
... act of the general assembly of the state of Ohio , approved May 29 , 1919 , by the exchange of no - par - value shares of the new corporation for the entire assets and obligations of each of 57 Income - tax Department.
Էջ 58
corporation for the entire assets and obligations of each of the existing corporations , and they each in turn are liquidated , the no - par - value stock of the consolidated corporation will be held under article 1567 of regula- tions ...
corporation for the entire assets and obligations of each of the existing corporations , and they each in turn are liquidated , the no - par - value stock of the consolidated corporation will be held under article 1567 of regula- tions ...
Էջ 59
... assets exceed the amount of capital specified in the articles of incorporation , it is clear that such excess will constitute paid - in surplus out of which dividends might be paid . It is accordingly so held . Section 213 ( a ) ...
... assets exceed the amount of capital specified in the articles of incorporation , it is clear that such excess will constitute paid - in surplus out of which dividends might be paid . It is accordingly so held . Section 213 ( a ) ...
Էջ 60
... assets , including good will , if acquired prior to March 1 , 1913 , or their cost if acquired subsequent to that date . The basis for deduction authorized under the provisions of article 174 is the return of capital on an asset , the ...
... assets , including good will , if acquired prior to March 1 , 1913 , or their cost if acquired subsequent to that date . The basis for deduction authorized under the provisions of article 174 is the return of capital on an asset , the ...
Էջ 77
... assets : Balance - sheet October 31 , 1919 Assets Exhibit M Cash ...... Accounts receivable Inventories : Green bricks in dryers— 800,000 @ $ 6.04 ... Green bricks in kilns- 100,000 @ $ 8.565 ... Bricks burning in kilns- 250,000 ...
... assets : Balance - sheet October 31 , 1919 Assets Exhibit M Cash ...... Accounts receivable Inventories : Green bricks in dryers— 800,000 @ $ 6.04 ... Green bricks in kilns- 100,000 @ $ 8.565 ... Bricks burning in kilns- 250,000 ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York