Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 80–ի 1-ից 5-ը:
Էջ 11
... means let us have detailed bank statements , far greater publicity about the affairs of corporations , greater accuracy in Government crop reports , and , generally , the fullest information possible , to the end that the exchanges ...
... means let us have detailed bank statements , far greater publicity about the affairs of corporations , greater accuracy in Government crop reports , and , generally , the fullest information possible , to the end that the exchanges ...
Էջ 12
... mean that the machinery industry is itself simple . The largeness and direct- ness I speak of come rather from a certain simplicity in the , materials , and a rather considerable average duration of the processes . The development of ...
... mean that the machinery industry is itself simple . The largeness and direct- ness I speak of come rather from a certain simplicity in the , materials , and a rather considerable average duration of the processes . The development of ...
Էջ 13
... means been accomplished in individual work . But cost accounting is not systematized by these means , and the materials for the use of the student of cost accounting remain comparatively slight . In the machinery manufacturing industry ...
... means been accomplished in individual work . But cost accounting is not systematized by these means , and the materials for the use of the student of cost accounting remain comparatively slight . In the machinery manufacturing industry ...
Էջ 14
... means of working to a new end have to be developed , the standards that are fair where processes are thoroughly established . It is possible to carry the application of the principle of dis- tinguishing between proper and improper costs ...
... means of working to a new end have to be developed , the standards that are fair where processes are thoroughly established . It is possible to carry the application of the principle of dis- tinguishing between proper and improper costs ...
Էջ 17
... 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 been satisfactorily done . These two possible causes are : 1 ...
... 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 been satisfactorily done . These two possible causes are : 1 ...
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Common terms and phrases
agreement American Association amount annual assets Association of Public Atlantic City audit auditor balance sheet bank Board bonds bookkeeping CAPITAL ACCOUNT cash cent Certified Public Accountants charge Chartered Accountants classification Commerce Commission committee contract controlling account corporation cost accounts court currency debit December 31 depreciation discount Drawing Account electric equipment examination Exchange expenses fact February 28 firm goodwill grade industrial Institute interest Interstate Commerce Commission interurban Inventory Investment issue JOSEPH FRENCH JOHNSON labor ledger liabilities matter ment methods municipal Notes Receivable operation organization partners partnership Payable payment practice present profession Profit and Loss promoters purchase question railroads reason reserve result road rules salary securities share of profits sinking fund Society speculation statement statute Statute of Frauds stockholders storeroom surplus tion University 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.