Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 67–ի 1-ից 5-ը:
Էջ 12
And the machine processes , and the work of a single workman , are generally
speaking of sufficient duration so that it is quite easy to record the time of
beginning and the time of finishing in every case . A very large percentage of the
work ...
And the machine processes , and the work of a single workman , are generally
speaking of sufficient duration so that it is quite easy to record the time of
beginning and the time of finishing in every case . A very large percentage of the
work ...
Էջ 15
The bookkeeping purpose , which is to make a record , to state profits and losses
, and to state the value of materials remaining in process of manufacture ,
otherwise only determined by inventory . 2 . The economic purpose , which is to
trace ...
The bookkeeping purpose , which is to make a record , to state profits and losses
, and to state the value of materials remaining in process of manufacture ,
otherwise only determined by inventory . 2 . The economic purpose , which is to
trace ...
Էջ 16
I will take first the upper leather storeroom operations and records and describe
them . There is for the upper leather storeroom , as for every separate storeroom ,
a storeroom ledger controlled by an account in the general ledger under a ...
I will take first the upper leather storeroom operations and records and describe
them . There is for the upper leather storeroom , as for every separate storeroom ,
a storeroom ledger controlled by an account in the general ledger under a ...
Էջ 17
The sorting and its result are recorded on a form that is called a Sorting Report .
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
...
The sorting and its result are recorded on a form that is called a Sorting Report .
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
...
Էջ 22
There is of course here a great variation from the routine and the form of the
records in machine shop storehouses , but I believe it is merely a variation in
practice to conform to operations following a different course , and not a
departure from ...
There is of course here a great variation from the routine and the form of the
records in machine shop storehouses , but I believe it is merely a variation in
practice to conform to operations following a different course , and not a
departure from ...
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Common terms and phrases
according American amount annual assets Association audit authority Balance bank Board bonds called capital cash cent Certified charge Commission committee consideration contract corporation cost course court depreciation equipment established examination Exchange existing expenses fact firm fund give given grade hand held important industrial Institute interest Investment issue labor less liabilities limited lines loss March material matter means meeting methods nature necessary notes operation organization partnership period person possible practice present problems profession Profit and Loss profits promoters proper Public Accountants purchase question railroads railway reason received record regard relation reserve respect result road rules securities share sheet Society speculation statement tion United University various 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.