Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 62–ի 1-ից 5-ը:
Էջ 10
There are two methods of justifying speculation . One is a matter of law , and can
be changed ; the other is a matter of fact , and cannot be changed . The recent
feverish activity of our legislators at Washington and at Albany to introduce bills ...
There are two methods of justifying speculation . One is a matter of law , and can
be changed ; the other is a matter of fact , and cannot be changed . The recent
feverish activity of our legislators at Washington and at Albany to introduce bills ...
Էջ 12
The development of cost accounting must begin from simple methods and simple
ideas and definitions . In the machinery manufacturing industry as a rule
materials can be charged in their original form direct from the storehouse to the
cost ...
The development of cost accounting must begin from simple methods and simple
ideas and definitions . In the machinery manufacturing industry as a rule
materials can be charged in their original form direct from the storehouse to the
cost ...
Էջ 13
There are principles which may not be violated , general methods which should
be accepted as authoritative , lines of development which should be defined ; but
the student of cost accounting who seeks an explicit statement concerning these
...
There are principles which may not be violated , general methods which should
be accepted as authoritative , lines of development which should be defined ; but
the student of cost accounting who seeks an explicit statement concerning these
...
Էջ 15
... night particularly about the cost accounts of the shoe manufacturing industry
and in describing them to trace the relationship of the methods used to what I
have concluded to regard as the basic method used in machine shop cost
accounts .
... night particularly about the cost accounts of the shoe manufacturing industry
and in describing them to trace the relationship of the methods used to what I
have concluded to regard as the basic method used in machine shop cost
accounts .
Էջ 22
I want to make it plain that in different industries cost accounts rest upon the same
principles , and , in spite of great apparent differences , have still the same
methods fundamentally . In the case of the sole leather storeroom , a step is taken
...
I want to make it plain that in different industries cost accounts rest upon the same
principles , and , in spite of great apparent differences , have still the same
methods fundamentally . In the case of the sole leather storeroom , a step is taken
...
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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.