Journal of Accountancy, Հատոր 5 |
From inside the book
Արդյունքներ 43–ի 1-ից 5-ը:
Էջ 10
also for the amount which the holder paid for the bond . He pays up these two
liabilities by furnishing to the holder , periodically , the interest that the bond
promises , and by paying him $ 1 , 000 at maturity . To illustrate practically what I
mean ...
also for the amount which the holder paid for the bond . He pays up these two
liabilities by furnishing to the holder , periodically , the interest that the bond
promises , and by paying him $ 1 , 000 at maturity . To illustrate practically what I
mean ...
Էջ 24
What would be 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 ...
What would be 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 29
The best usage , I think , recognizes as the subject of the cash account everything
which can according to business custom , be used without question to extinguish
liabilities or to acquire assets ; in short , to carry out contracts . Whatever is ...
The best usage , I think , recognizes as the subject of the cash account everything
which can according to business custom , be used without question to extinguish
liabilities or to acquire assets ; in short , to carry out contracts . Whatever is ...
Էջ 51
When goods are sold in bulk , the customary methods of the merchant are
abandoned , the seller needs to make no provision to liquidate the liabilities , and
the creditor has no claim whatever against the stock . To correct these abuses the
...
When goods are sold in bulk , the customary methods of the merchant are
abandoned , the seller needs to make no provision to liquidate the liabilities , and
the creditor has no claim whatever against the stock . To correct these abuses the
...
Էջ 79
ASSETS : LIABILITIES : Cash . . . $ 90 . 00 Notes Pay . . $ 4 , 000 . 00 Cash in
Bank 600 . 00 $ 690 . 00 | Acc ' ts Pay . 10 , 000 . 00 $ 14 , 000 . 00 Bank Stock . . .
. . . . . . . . . . 1 , 566 . 00 Capital : Notes Rec . . . $ 6 , 400 . 00 Investment . $ 20 ,
000 ...
ASSETS : LIABILITIES : Cash . . . $ 90 . 00 Notes Pay . . $ 4 , 000 . 00 Cash in
Bank 600 . 00 $ 690 . 00 | Acc ' ts Pay . 10 , 000 . 00 $ 14 , 000 . 00 Bank Stock . . .
. . . . . . . . . . 1 , 566 . 00 Capital : Notes Rec . . . $ 6 , 400 . 00 Investment . $ 20 ,
000 ...
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American Association amount annual application assets Association audit balance bank Board bonds called capital carried cash cent Certified Public Accountants charges City coal Committee companies considered contains corporation cost course currency deposit depreciation desirable effect examination expenses fact Fund give given Government hand held important income increase institutions interest inventory investment issue keep less liabilities loss manufacturing matter means meeting methods months nature necessary notes operation organization person possible practice present President principles production profession professional profit proper purchase question reason received record represented reserve result rule School securities selling Society speculation standard statement tion trade transactions Trustees United University York