Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 92–ի 1-ից 5-ը:
Էջ 48
... vs. Walsh in which a decision was recently handed down by the Connecticut district court is one of far - reaching importance and great inter- est to accountants . That question is whether profits realized 48 The Journal of Accountancy.
... vs. Walsh in which a decision was recently handed down by the Connecticut district court is one of far - reaching importance and great inter- est to accountants . That question is whether profits realized 48 The Journal of Accountancy.
Էջ 49
... court that such profits are not income . This group includes those economists who solve the problem of living within ... courts either on legalistic grounds or on the basis of an interesting but unpractical economic concept in such a way ...
... court that such profits are not income . This group includes those economists who solve the problem of living within ... courts either on legalistic grounds or on the basis of an interesting but unpractical economic concept in such a way ...
Էջ 54
... courts in order to obtain a decision . It was resolved that the resolution be transmitted to the secretary of the institute . D. Himmelblau of Chicago addressed the meeting on the subject Undis- closed Liabilities . The address was ...
... courts in order to obtain a decision . It was resolved that the resolution be transmitted to the secretary of the institute . D. Himmelblau of Chicago addressed the meeting on the subject Undis- closed Liabilities . The address was ...
Էջ 92
... courts is largely the accounting and the account- ant's view of the problem . And what is more , the problem must continue to be largely an accounting one . Double entry is always assumed by laymen to be a purely mechanical device , the ...
... courts is largely the accounting and the account- ant's view of the problem . And what is more , the problem must continue to be largely an accounting one . Double entry is always assumed by laymen to be a purely mechanical device , the ...
Էջ 93
... Court of the United States , in Knox- ville v . Knoxville Water Company ( 212 U. S. 1 ) decided definitely ( a ) that depreciation does exist in the case of a public service property , ( b ) that such a company is entitled to earn its ...
... Court of the United States , in Knox- ville v . Knoxville Water Company ( 212 U. S. 1 ) decided definitely ( a ) that depreciation does exist in the case of a public service property , ( b ) that such a company is entitled to earn its ...
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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