Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 4
... amount of money . The same conditions have affected the cost of other fixed assets and brought about prac- tically the same results . There are other causes which operate to increase values , such as the present era of prosperity , and ...
... amount of money . The same conditions have affected the cost of other fixed assets and brought about prac- tically the same results . There are other causes which operate to increase values , such as the present era of prosperity , and ...
Էջ 8
... amount of $ 50,000 . An entry was made charging to treasury stock account an amount sufficient to bring it up to par and crediting surplus account . If the condition and earning power of the company had been less satisfactory the charge ...
... amount of $ 50,000 . An entry was made charging to treasury stock account an amount sufficient to bring it up to par and crediting surplus account . If the condition and earning power of the company had been less satisfactory the charge ...
Էջ 12
... amount should be charged against capital , the reason given being that if it is " afterwards " determined that the ... amount , for the following reasons : The net earnings of the current year will be inflated by just the amount of a ...
... amount should be charged against capital , the reason given being that if it is " afterwards " determined that the ... amount , for the following reasons : The net earnings of the current year will be inflated by just the amount of a ...
Էջ 13
... amount of the appreciation to surplus account must be determined by the circumstances peculiar to each indi vidual case . The accountant should go to the bottom of the ad- justment , determine the cause thereof , and if possible ...
... amount of the appreciation to surplus account must be determined by the circumstances peculiar to each indi vidual case . The accountant should go to the bottom of the ad- justment , determine the cause thereof , and if possible ...
Էջ 28
... Amount Idle Time Amount Power | the idle time for each machine being , of course , the difference between the time charged , and , if the period is a four weeks ' period , four fifty - second parts of the number of hours into which the ...
... Amount Idle Time Amount Power | the idle time for each machine being , of course , the difference between the time charged , and , if the period is a four weeks ' period , four fifty - second parts of the number of hours into which the ...
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Common terms and phrases
American Association American Locomotive Company amount assets Association of Public audit auditor average balance sheet bank bill bonds bookkeeping capital cars cash cent Certified Public Accountants City New York commercial committee company's controlling accounts corporations cost accounts creditors debit debt debtor depreciation discounts dividends earnings Elijah W examination expenditures fact freight income increase interest Interstate Commerce Commission inventory James Jones jobber JOSEPH FRENCH JOHNSON JOURNAL OF ACCOUNTANCY labor ledger liabilities loans locomotives machine rates maintenance manufacturing material meeting ment method mile run N. Y. New York Pacific paid payment Pennsylvania practice preferred stock present production profession proper proprietorship purchase railroad rails railway received record repairs result Schedule securities Sells Society of Certified statement surplus tion trial balance trust wages York City