Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 27–ի 1-ից 5-ը:
Էջ 57
... certificate or on its books of account or otherwise an amount of capital or an amount of stock issued which may not be impaired by the distribution of dividends , will for the purpose of this section be deemed to have a par value ...
... certificate or on its books of account or otherwise an amount of capital or an amount of stock issued which may not be impaired by the distribution of dividends , will for the purpose of this section be deemed to have a par value ...
Էջ 58
... certificates of reorganization . * * * Section 3 of the act above quoted practically parallels the portion of article 1567 , as amended , which is here involved . A careful reading of the portions of the act quoted leaves no room for ...
... certificates of reorganization . * * * Section 3 of the act above quoted practically parallels the portion of article 1567 , as amended , which is here involved . A careful reading of the portions of the act quoted leaves no room for ...
Էջ 122
... certificates of indebtedness and war savings certificates ) ** Aggregate of B C D G H J and K re interest after Jan. 1 , 1919 , until 5 years after termination of war ** Aggregate of B C D G H J and K re interest after Jan. 1 , 1919 ...
... certificates of indebtedness and war savings certificates ) ** Aggregate of B C D G H J and K re interest after Jan. 1 , 1919 , until 5 years after termination of war ** Aggregate of B C D G H J and K re interest after Jan. 1 , 1919 ...
Էջ 147
... certificates being made out to them in equal proportions . The price agreed upon is $ 20,000.00 , of which $ 15,000.00 is paid in cash , the balance being represented by a joint and several note for $ 5,000.00 signed by A and B. In ...
... certificates being made out to them in equal proportions . The price agreed upon is $ 20,000.00 , of which $ 15,000.00 is paid in cash , the balance being represented by a joint and several note for $ 5,000.00 signed by A and B. In ...
Էջ 163
... certificates and other details should be specified in the law or by board regulations . My suggestion would be that ... certificate should be entitled to take the state C. P. A. examination after a year's service in an accountant's ...
... certificates and other details should be specified in the law or by board regulations . My suggestion would be that ... certificate should be entitled to take the state C. P. A. examination after a year's service in an accountant's ...
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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