Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 75–ի 1-ից 5-ը:
Էջ 27
... sheets and of statements of earn- ings does not vary greatly , factory statistics on the other hand are individual to each industry and practically to each plant . Too frequently they are ill adapted to their purpose , largely because ...
... sheets and of statements of earn- ings does not vary greatly , factory statistics on the other hand are individual to each industry and practically to each plant . Too frequently they are ill adapted to their purpose , largely because ...
Էջ 28
... sheet . This is the only sure test of how the business is progressing . As the result of these developments in industrial accounting there are few businesses that have any excuse for failing to provide themselves with monthly operating ...
... sheet . This is the only sure test of how the business is progressing . As the result of these developments in industrial accounting there are few businesses that have any excuse for failing to provide themselves with monthly operating ...
Էջ 66
... sheet . Answer to Question 1 : The first step is to determine the quantities passed through or half through each process and the quantities in the inventories at each stage of production . Exhibit A SCHEDULE OF QUANTITIES PROCESSED AND ...
... sheet . Answer to Question 1 : The first step is to determine the quantities passed through or half through each process and the quantities in the inventories at each stage of production . Exhibit A SCHEDULE OF QUANTITIES PROCESSED AND ...
Էջ 77
... 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 @ $ 13.099 .... 100,000 ...
... 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 @ $ 13.099 .... 100,000 ...
Էջ 81
... sheet and in the books of the business . The question at once arises as to * A paper read at the New England regional meeting of the American Institute of Accountants , Boston , December 8 , 1920 . whether the depreciation charge can ...
... sheet and in the books of the business . The question at once arises as to * A paper read at the New England regional meeting of the American Institute of Accountants , Boston , December 8 , 1920 . whether the depreciation charge can ...
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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