Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 77–ի 1-ից 5-ը:
Էջ 24
... assets of the proprietor are charges against the administrator ; but he may sometimes incur liabilities for which the estate is holden and if he satisfies these , or those to which the estate was subject , he is entitled to discharge ...
... assets of the proprietor are charges against the administrator ; but he may sometimes incur liabilities for which the estate is holden and if he satisfies these , or those to which the estate was subject , he is entitled to discharge ...
Էջ 25
... assets or an increast charge by reason of these assets are one and the same things as recorded . It is not neces- sary therefore to burden the mind with any new rules for the record of transactions . 363. In strictly fiduciary ...
... assets or an increast charge by reason of these assets are one and the same things as recorded . It is not neces- sary therefore to burden the mind with any new rules for the record of transactions . 363. In strictly fiduciary ...
Էջ 26
... asset being sold at an increast price , and the account rep- resenting it having been credited by cash received , the ... assets not in inventory . 5. Schedule C ; income . 6. Schedule D ; decrease on appraised value . 7. Schedule E ...
... asset being sold at an increast price , and the account rep- resenting it having been credited by cash received , the ... assets not in inventory . 5. Schedule C ; income . 6. Schedule D ; decrease on appraised value . 7. Schedule E ...
Էջ 27
... assets in inventory : CASH / INVENTORY . When such assets bring more than the inventoried value : INVENTORY / SCHEDULE A. When such assets bring less than the inventoried value : SCHEDULE D / INVENTORY . Realization of assets not ...
... assets in inventory : CASH / INVENTORY . When such assets bring more than the inventoried value : INVENTORY / SCHEDULE A. When such assets bring less than the inventoried value : SCHEDULE D / INVENTORY . Realization of assets not ...
Էջ 28
... assets ; they merely administer a trust . The depositor is merely a creditor to the amount of his cash deposits and such interest or dividends as have been allotted him by the board ; he has no legal title to the surplus , but has an ...
... assets ; they merely administer a trust . The depositor is merely a creditor to the amount of his cash deposits and such interest or dividends as have been allotted him by the board ; he has no legal title to the surplus , but has an ...
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Common terms and phrases
American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University