Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 39
... assets at replacement value ; ( 3 ) revaluation - surplus for fixed assets ; and ( 4 ) cost of depreciation of fixed assets . The accounts under ( 1 ) and ( 2 ) belong to the group of fixed assets accounts ; account ( 3 ) is a capital ...
... assets at replacement value ; ( 3 ) revaluation - surplus for fixed assets ; and ( 4 ) cost of depreciation of fixed assets . The accounts under ( 1 ) and ( 2 ) belong to the group of fixed assets accounts ; account ( 3 ) is a capital ...
Էջ 44
... assets and liabili- ties . Herrick proposed a new approach to the meas- urement of short - term credit standing that would relate current assets and liabilities not to annual periods but to the " operating cycle " of the business.1 This ...
... assets and liabili- ties . Herrick proposed a new approach to the meas- urement of short - term credit standing that would relate current assets and liabilities not to annual periods but to the " operating cycle " of the business.1 This ...
Էջ 46
... assets is broad enough to include depreciable assets , patents , and unamor- tized bond discount . He uses an example in which the purchase of depreciable assets is financed by the issue of serial long - term debt , portions of such ...
... assets is broad enough to include depreciable assets , patents , and unamor- tized bond discount . He uses an example in which the purchase of depreciable assets is financed by the issue of serial long - term debt , portions of such ...
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accounting principles accounts receivable American Institute amount analysis annual application audit auditor balance sheet bank basis bookkeeping budget capital cash cent certified public accountants City client committee complete copy corporation cost countants coupon current assets data processing December 31 deduction depreciation earnings employees equipment expenses experience financial statements Friden income statement income tax industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY ledger liabilities Lifo loans loss machine ment method NCR Paper operating opinion partner partnership payable payroll period personnel plans position practitioners prepared problems procedures production profes professional profit purchase practice questions receipts records result Revenue Royal McBee salary staff standards stockholders tion value theory XX,XXX.XX York