Journal of Accountancy, Հատոր 31 |
From inside the book
Արդյունքներ 38–ի 1-ից 5-ը:
Էջ 136
The value sought should be that established assuming a transfer ... such as cost ,
actual sales and transfers of similar properties , market value of stock or shares ,
royalties and rentals , value fixed by the owner for purpose of the capital stock ...
The value sought should be that established assuming a transfer ... such as cost ,
actual sales and transfers of similar properties , market value of stock or shares ,
royalties and rentals , value fixed by the owner for purpose of the capital stock ...
Էջ 149
Plant and equipment $ 15,000.00 Merchandise 3,000.00 Deficit 9,000.00 Capital
stock $ 25,000.00 Accounts payable 2,000.00 To transfer balances from old to
new ledger . These entries have the following results : The goodwill is eliminated
...
Plant and equipment $ 15,000.00 Merchandise 3,000.00 Deficit 9,000.00 Capital
stock $ 25,000.00 Accounts payable 2,000.00 To transfer balances from old to
new ledger . These entries have the following results : The goodwill is eliminated
...
Էջ 180
Of this , $ 80,000 represents the production costs of goods in process completed
during the period and transferred to the finished goods account , and the
remaining $ 5,000 represents the amount added to the inventory of the goods in
process ...
Of this , $ 80,000 represents the production costs of goods in process completed
during the period and transferred to the finished goods account , and the
remaining $ 5,000 represents the amount added to the inventory of the goods in
process ...
Էջ 184
It is customary for this entry to be made through a “ transfer outward ” journal . If
any of the material so issued is later returned to stock , a reverse entry is used to
cover the transaction . The charge for materials which is to be entered against a ...
It is customary for this entry to be made through a “ transfer outward ” journal . If
any of the material so issued is later returned to stock , a reverse entry is used to
cover the transaction . The charge for materials which is to be entered against a ...
Էջ 191
8 , 1916 , applying to transfers of property in contemplation of death . It
comprehends a decision by Circuit Judge Knappen in the United States circuit
court of appeals , sixth circuit , in Schwab , Executor , versus Doyle . The
regulations relative ...
8 , 1916 , applying to transfers of property in contemplation of death . It
comprehends a decision by Circuit Judge Knappen in the United States circuit
court of appeals , sixth circuit , in Schwab , Executor , versus Doyle . The
regulations relative ...
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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
Բիբլիոգրաֆիական տվյալներ
| Վերնագիր | Journal of Accountancy, Հատոր 31 |
| Contributors | American Association of Public Accountants, American Institute of Certified Public Accountants |
| Հրատարակիչ | American Institute of Certified Public Accountants, 1921 |
| Original from | UC Southern Regional Library Facility |
| Digitized | 9 Ապրիլ 2018 |
| Export Citation | BiBTeX EndNote RefMan |