Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 48
... assets and for amortization of other deferred costs . 4. Proper distribution of costs should be made as between fixed assets , inventories , main- tenance and expense . Direct costs are usually identifiable and common costs applicable ...
... assets and for amortization of other deferred costs . 4. Proper distribution of costs should be made as between fixed assets , inventories , main- tenance and expense . Direct costs are usually identifiable and common costs applicable ...
Էջ 49
... assets , operating expenses and maintenance . Ordinarily , this should be accomplished by creating a cata- logue of property units to be included in fixed assets , any lesser items to be charged to cur- rent expense . 3. Appropriate ...
... assets , operating expenses and maintenance . Ordinarily , this should be accomplished by creating a cata- logue of property units to be included in fixed assets , any lesser items to be charged to cur- rent expense . 3. Appropriate ...
Էջ 62
assets or perform services , obligations resulting from past or current transac- tions and requiring settlement in the future . Owners ' equity is represented by the amount of the residual interest in the assets of an enterprise ...
assets or perform services , obligations resulting from past or current transac- tions and requiring settlement in the future . Owners ' equity is represented by the amount of the residual interest in the assets of an enterprise ...
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