Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 26–ի 1-ից 5-ը:
Էջ 48
... RICHARDSON Editor EDITORIAL Publication Notice Arrangements are being
made at the suggestion of the Ronald Press Company for the termination of the
contract between the American Institute of Accountants and that company relative
...
... RICHARDSON Editor EDITORIAL Publication Notice Arrangements are being
made at the suggestion of the Ronald Press Company for the termination of the
contract between the American Institute of Accountants and that company relative
...
Էջ 59
... material loss because of lack of credit on the part of the buyer and the nature of
the property covered by such contracts . ... the profits from such sales may be
computed in accordance with the rule prescribed in cases of the sale or contract
for ...
... material loss because of lack of credit on the part of the buyer and the nature of
the property covered by such contracts . ... the profits from such sales may be
computed in accordance with the rule prescribed in cases of the sale or contract
for ...
Էջ 147
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 addition , the former stockholders , X and Y , as part of a contract , are ...
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 addition , the former stockholders , X and Y , as part of a contract , are ...
Էջ 150
If you are to assume the liabilities of the business as part of the contract of
purchase , you will want to be as certain as possible that all the liabilities are on
the books and included in the $ 120,000.00 . The search for unrecorded liabilities
is part ...
If you are to assume the liabilities of the business as part of the contract of
purchase , you will want to be as certain as possible that all the liabilities are on
the books and included in the $ 120,000.00 . The search for unrecorded liabilities
is part ...
Էջ 168
A purchase contract in the ordinary sense does not become an actual liability
until one of the parties to the contract makes a delivery of goods . For that reason
it is not customary for accountants to include outstanding purchase contracts ...
A purchase contract in the ordinary sense does not become an actual liability
until one of the parties to the contract makes a delivery of goods . For that reason
it is not customary for accountants to include outstanding purchase contracts ...
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Common terms and phrases
actual additional allowed amendment American amount Answer applied assets authorized balance bank basis bonds building capital cash cent certificates charged claim close commission computed consideration considered contract corporation cost course court death decision deduction depreciation determined difference dividends dollars effect entries equipment estimated examination expense fact federal filed finished given held included income income tax increase Institute interest inventory invested issue labor lease less liabilities loss manufacturing March material meaning method necessary normal notes operating opinion paid payable payment period plaintiff plant practice present prior production profit purchase question reason received records reserve respect result selling sheet sold statement surplus taken taxable term tion transactions transfer trust United various York