Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 95–ի 1-ից 5-ը:
Էջ 13
... expenses of manufacture to be taken up in the cost accounts for product do not include ( unless by a separate supplementary charge like the addition to factory cost to cover commercial expenses ) the expense of all or any part of a ...
... expenses of manufacture to be taken up in the cost accounts for product do not include ( unless by a separate supplementary charge like the addition to factory cost to cover commercial expenses ) the expense of all or any part of a ...
Էջ 14
... expenses properly and necessarily incurred . This principle is rather far reaching ; its application may be of the greatest practical value ; and it is susceptible of abuse . The danger is of assuming an impossibly perfect standard of ...
... expenses properly and necessarily incurred . This principle is rather far reaching ; its application may be of the greatest practical value ; and it is susceptible of abuse . The danger is of assuming an impossibly perfect standard of ...
Էջ 16
... expense of the departments severally . The location and the care of the minor materials may be governed by considerations peculiar to each factory . There will wherever cost accounts are kept be inevitably and at least three storehouses ...
... expense of the departments severally . The location and the care of the minor materials may be governed by considerations peculiar to each factory . There will wherever cost accounts are kept be inevitably and at least three storehouses ...
Էջ 17
... expenses of the storeroom in which the sorting is done , and this is very properly calculated at such a price per dozen as , according to the annual expenses of the department , and the number of dozens of skins annually handled , will ...
... expenses of the storeroom in which the sorting is done , and this is very properly calculated at such a price per dozen as , according to the annual expenses of the department , and the number of dozens of skins annually handled , will ...
Էջ 20
... expenses attaching to those leathers in the storeroom , which is also the sorting room , are added on the debit side ... expense account , and to the credit of surplus account . And everything on the credit side is posted to the debit of ...
... expenses attaching to those leathers in the storeroom , which is also the sorting room , are added on the debit side ... expense account , and to the credit of surplus account . And everything on the credit side is posted to the debit of ...
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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.