Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 17
... loss is determined . Now the gain or loss that is shown by these means comes from one of two possible causes , supposing that in the first place the work of fixing the relative values of the grades of leather produced from sorting has ...
... loss is determined . Now the gain or loss that is shown by these means comes from one of two possible causes , supposing that in the first place the work of fixing the relative values of the grades of leather produced from sorting has ...
Էջ 26
... losses as well between them . " While the two definitions are synonymous , the latter for accounting purposes is clearer ; and in treating the subject of ... LOSS ACCOUNT . $ 3,567.00 B.'S 26 The Adjustment of Partnership Accounts.* ...
... losses as well between them . " While the two definitions are synonymous , the latter for accounting purposes is clearer ; and in treating the subject of ... LOSS ACCOUNT . $ 3,567.00 B.'S 26 The Adjustment of Partnership Accounts.* ...
Էջ 27
$ 3,567.00 PROFIT AND LOSS ACCOUNT . $ 3,567.00 B.'S CAPITAL ACCOUNT . $ 4,211.50 By Balance brought down . $ 4,211.50 $ 4,211.50 C.'S CAPITAL ACCOUNT . $ 3,189.00 $ 3,189.00 By Balance brought down . $ 3,144.00 D.'S CAPITAL ACCOUNT ...
$ 3,567.00 PROFIT AND LOSS ACCOUNT . $ 3,567.00 B.'S CAPITAL ACCOUNT . $ 4,211.50 By Balance brought down . $ 4,211.50 $ 4,211.50 C.'S CAPITAL ACCOUNT . $ 3,189.00 $ 3,189.00 By Balance brought down . $ 3,144.00 D.'S CAPITAL ACCOUNT ...
Էջ 28
... losses occurring in the business must go through the Profit and Loss Account proper , in which case I would share in the $ 45.00 , and this was my understanding of the clause in the agreement . " The other partners objected , adding ...
... losses occurring in the business must go through the Profit and Loss Account proper , in which case I would share in the $ 45.00 , and this was my understanding of the clause in the agreement . " The other partners objected , adding ...
Էջ 29
... losses is by no means necessarily a precedent to be followed when a Partnership Account has to be finally adjusted ... loss . ( 8 ) Provision in regard to withdrawals and how to treat them . ( 9 ) Provision in regard to admitting a new ...
... losses is by no means necessarily a precedent to be followed when a Partnership Account has to be finally adjusted ... loss . ( 8 ) Provision in regard to withdrawals and how to treat them . ( 9 ) Provision in regard to admitting a new ...
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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.