Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 42–ի 1-ից 5-ը:
Էջ 25
... inventory with which it begins is an inventory of assets only , no reference being made to indebtedness even if shown on the books of the decedent , and no deduction being made for them . Debts only appear 25 The Philosophy of Accounts .
... inventory with which it begins is an inventory of assets only , no reference being made to indebtedness even if shown on the books of the decedent , and no deduction being made for them . Debts only appear 25 The Philosophy of Accounts .
Էջ 26
... Inventory / Estate . As the cash balance is included in the inventory , and as it is necessary to record the process of liquidation the cash balance must be transferred to a separate account : 66 Cash / Inventory . The two accounts cash ...
... Inventory / Estate . As the cash balance is included in the inventory , and as it is necessary to record the process of liquidation the cash balance must be transferred to a separate account : 66 Cash / Inventory . The two accounts cash ...
Էջ 27
... 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 in_inventory ...
... 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 in_inventory ...
Էջ 51
... inventory showing the quantity and as far as possible the cost price of each article to be sold ; ( 2 ) five days before the sale the purchaser must make an inquiry as to names , places of residence or of business of all creditors of ...
... inventory showing the quantity and as far as possible the cost price of each article to be sold ; ( 2 ) five days before the sale the purchaser must make an inquiry as to names , places of residence or of business of all creditors of ...
Էջ 52
... inventory to be made giving the cost price of the goods to be sold and the proposed selling price the real purpose and nature of the transaction is made obvious . The purchaser is compelled to give these facts several days before the ...
... inventory to be made giving the cost price of the goods to be sold and the proposed selling price the real purpose and nature of the transaction is made obvious . The purchaser is compelled to give these facts several days before the ...
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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