Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 44–ի 1-ից 5-ը:
Էջ 21
This group of accounts will control and will be in agreement with the upper
leather storeroom ledger . It follows that the pay - roll and general expense items
will be brought into the storeroom ledger . It will now be seen that the credits of
labor ...
This group of accounts will control and will be in agreement with the upper
leather storeroom ledger . It follows that the pay - roll and general expense items
will be brought into the storeroom ledger . It will now be seen that the credits of
labor ...
Էջ 23
... and the standard of prices raised or lowered at any time that it is seen to be
necessary in order to keep the prices placed on the products of the sorting , and
used in issuing the sorted leathers , in substantial agreement with actual costs .
... and the standard of prices raised or lowered at any time that it is seen to be
necessary in order to keep the prices placed on the products of the sorting , and
used in issuing the sorted leathers , in substantial agreement with actual costs .
Էջ 26
The New York Statute provides : “ A partnership as between the members thereof
is the association , not incorporated , of two or more persons who have agreed to
combine their labor , property and skill , or some of them , for the purpose of ...
The New York Statute provides : “ A partnership as between the members thereof
is the association , not incorporated , of two or more persons who have agreed to
combine their labor , property and skill , or some of them , for the purpose of ...
Էջ 28
In one case , for instance , A . , a practicing attorney of New York City , drew up a
partnership agreement for the firm of B . ... and D . , in which among other clauses
was one which read as follows : It is mutually agreed that if any of the partners ...
In one case , for instance , A . , a practicing attorney of New York City , drew up a
partnership agreement for the firm of B . ... and D . , in which among other clauses
was one which read as follows : It is mutually agreed that if any of the partners ...
Էջ 29
As the partnership agreement is to be used as a guide , not only for the partners
themselves , but for accountants who may audit their books , the agreement
should contain , not only important provisions , but minor ones also . In the
absence of ...
As the partnership agreement is to be used as a guide , not only for the partners
themselves , but for accountants who may audit their books , the agreement
should contain , not only important provisions , but minor ones also . In the
absence of ...
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Common terms and phrases
according American amount annual assets Association audit authority Balance bank Board bonds called capital cash cent Certified charge Commission committee consideration contract corporation cost course court depreciation equipment established examination Exchange existing expenses fact firm fund give given grade hand held important industrial Institute interest Investment issue labor less liabilities limited lines loss March material matter means meeting methods nature necessary notes operation organization partnership period person possible practice present problems profession Profit and Loss profits promoters proper Public Accountants purchase question railroads railway reason received record regard relation reserve respect result road rules securities share sheet Society speculation statement tion United University various York
Սիրված հատվածներ
Էջ 90 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Էջ 296 - That no contract for the sale of any goods, wares and merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold and actually receive the same or give something in earnest to bind the bargain, or in part payment...
Էջ 135 - Having undertaken such defense, the lawyer is bound by all fair and honorable means, to present every defense that the law of the land permits, to the end that no person may be deprived of life or liberty, but by due process of law...
Էջ 296 - By the seventeenth section, it is enacted that "no contract for the sale of any goods, wares, and merchandise, for the price of £10 sterling, or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...
Էջ 421 - ... is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 69 - Any person who is a citizen of the United States or has declared his intention of becoming such citizen...
Էջ 91 - ... by carriers subject to this Act, and it shall be unlawful for such carriers to keep any other accounts, records or memoranda than those prescribed or approved by the Commission, and it may employ special agents or examiners, who shall have authority under the order of the Commission to inspect and examine any and all accounts, records and memoranda kept by such carriers. This provision shall apply to receivers of carriers and operating trustees.
Էջ 69 - Certified Public Accountant, or the equivalent thereof, issued by or under the authority of any other State of the United States, or of the United States, or the District of Columbia, or any Territory of the United States, or by or under the authority of a foreign nation, when the Board shall be satisfied that their standards and requirements for a certificate as a Certified Public Accountant...
Էջ 424 - ... in every such report shall state whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs as shown by the books of the company, and such report shall be read before the company in general meeting.
Էջ 296 - Every contract for the sale of any goods, chattels, or things in action, for the price of fifty dollars or more, shall be void, unless, First.