Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 93–ի 1-ից 5-ը:
Էջ 13
Next we have , amongst the fairly well established methods , the charge to the
cost accounts and the credit to the shop expenses of hourly rates for the machine
tools used . Then there is a distribution , upon whatever basis may in any case be
...
Next we have , amongst the fairly well established methods , the charge to the
cost accounts and the credit to the shop expenses of hourly rates for the machine
tools used . Then there is a distribution , upon whatever basis may in any case be
...
Էջ 14
allowance for lost time , and I would say that the expenses of a factory having two
or more departments should not be ... that each department shall have its proper
expense rate , and not merely the average expense rate of the whole factory .
allowance for lost time , and I would say that the expenses of a factory having two
or more departments should not be ... that each department shall have its proper
expense rate , and not merely the average expense rate of the whole factory .
Էջ 16
... findings , including needles and thread and paste , which are issued in
reasonable quantities to the several departments requiring them , and must be
distributed to the product as a part of the general expense of the departments
severally .
... findings , including needles and thread and paste , which are issued in
reasonable quantities to the several departments requiring them , and must be
distributed to the product as a part of the general expense of the departments
severally .
Էջ 17
On the debit side of the sorting report is put the quantity and the cost price of the
leather sorted , and next the sorting labor , and next a charge to cover the general
expenses of the storeroom in which the sorting is done , and this is very ...
On the debit side of the sorting report is put the quantity and the cost price of the
leather sorted , and next the sorting labor , and next a charge to cover the general
expenses of the storeroom in which the sorting is done , and this is very ...
Էջ 20
Either the whole of the lot of leather or any part of it may be taken for sorting .
Whatever is taken is entered on the debit side of a sorting report , and in due
course the expenses attaching to those leathers in the storeroom , which is also
the ...
Either the whole of the lot of leather or any part of it may be taken for sorting .
Whatever is taken is entered on the debit side of a sorting report , and in due
course the expenses attaching to those leathers in the storeroom , which is also
the ...
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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.