Journal of Accountancy, Հատոր 86American Institute of Certified Public Accountants, 1948 |
From inside the book
Արդյունքներ 71–ի 1-ից 3-ը:
Էջ 115
... Surplus 1. Where practicable the nature of the surplus should be shown on the balance- sheet divided under principal classifica- tions such as ( a ) earned surplus ( or defi- cit ) , ( b ) capital or paid - in surplus , and ( c ) surplus ...
... Surplus 1. Where practicable the nature of the surplus should be shown on the balance- sheet divided under principal classifica- tions such as ( a ) earned surplus ( or defi- cit ) , ( b ) capital or paid - in surplus , and ( c ) surplus ...
Էջ 116
... surplus cannot properly be carried forward under that title . A new earned - surplus account should be estab- lished , described as from the effective date of the readjustment . ( ARB 3 , p . 27 ) PROFIT AND LOSS STATEMENT Sales and ...
... surplus cannot properly be carried forward under that title . A new earned - surplus account should be estab- lished , described as from the effective date of the readjustment . ( ARB 3 , p . 27 ) PROFIT AND LOSS STATEMENT Sales and ...
Էջ 439
... surplus and deducted from the earned surplus account . 2. In the capital stock and surplus section of the balance - sheet : Capital stock : 100,000 no - par value shares , at stated value of $ 5 per share . . . . $ 500,000 Paid - in ...
... surplus and deducted from the earned surplus account . 2. In the capital stock and surplus section of the balance - sheet : Capital stock : 100,000 no - par value shares , at stated value of $ 5 per share . . . . $ 500,000 Paid - in ...
Բովանդակություն
Impact of Rising Prices upon Accounting Procedures | 10 |
Extension of Accrual Principles Would Help Depre | 21 |
Present Legal Status of Microphotographed Business | 28 |
31 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
9 TC accounts payable accounts receivable American Institute amount annual applied auditing procedure auditor balance balance-sheet bank basis budget Bulletin burners capital cards cash cent certified public accountants charges client Commissioner committee computed confirmation contract control account corporation cost countants creditor current assets current liabilities dealer debt deduction depreciation determination disclosure dividends dollar earnings effect employees enterprise entries equipment Exam excess-profits expenses Fifo financial statements included income statement Institute of Accountants interest Internal Revenue Code inventory investment JOURNAL liability Lifo loss manufacturing material ment method net income operations opinion partner partnership payment period practice preferred stock present principles problem production profession profits provisions punched card accounting purchase purpose question reason records reserve result Revenue rule sample stockholders surplus Tax Court taxable taxpayer TC Memo tion transactions