Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 38–ի 1-ից 5-ը:
Էջ 78
... entries are needed to adjust the ledger accounts ? Answer to Question 2 : On ( a ) Ordinary renewals and repairs should not have been charged to the asset account , and they should be taken out and charged to surplus , except those of ...
... entries are needed to adjust the ledger accounts ? Answer to Question 2 : On ( a ) Ordinary renewals and repairs should not have been charged to the asset account , and they should be taken out and charged to surplus , except those of ...
Էջ 84
... entries for both accounts would be very simple . By this method the proprietor would get the proper return for his more valuable equipment , and at the same time have the benefit of know- ing his true costs . This computing of the ...
... entries for both accounts would be very simple . By this method the proprietor would get the proper return for his more valuable equipment , and at the same time have the benefit of know- ing his true costs . This computing of the ...
Էջ 148
... entries and state what entries you would advise the bookkeeper to make . Solution , Question 5 : This problem illustrates the confusion which exists in the minds of a good many people who fail to recognize the distinction between a ...
... entries and state what entries you would advise the bookkeeper to make . Solution , Question 5 : This problem illustrates the confusion which exists in the minds of a good many people who fail to recognize the distinction between a ...
Էջ 149
... entries have the following results : The goodwill is eliminated and the deficit shown ; $ 15,000.00 3,000.00 9,000.00 $ 25,000.00 2,000.00 The capital stock account shows the par of the stock outstanding ; The notes payable account is ...
... entries have the following results : The goodwill is eliminated and the deficit shown ; $ 15,000.00 3,000.00 9,000.00 $ 25,000.00 2,000.00 The capital stock account shows the par of the stock outstanding ; The notes payable account is ...
Էջ 177
... entries to which are contra to those in the factory ledger account in the general books . The second method is to carry in the general ledger several accounts by means of which the cost accounts are controlled . Such general ledger ...
... entries to which are contra to those in the factory ledger account in the general books . The second method is to carry in the general ledger several accounts by means of which the cost accounts are controlled . Such general ledger ...
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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