Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 1
... capital employs labor , power , etc. , to convert out of a mass of material which in its raw state has no utility whatever with the public and for which there exists no popular demand , articles which being of service to mankind , he is ...
... capital employs labor , power , etc. , to convert out of a mass of material which in its raw state has no utility whatever with the public and for which there exists no popular demand , articles which being of service to mankind , he is ...
Էջ 8
... capital stock of $ 500,000 acquired in proper manner 500 shares of its own capital stock . The price paid was much below par . It had been earning and paying a large dividend , and the surplus account stood at $ 150,000 , and had been ...
... capital stock of $ 500,000 acquired in proper manner 500 shares of its own capital stock . The price paid was much below par . It had been earning and paying a large dividend , and the surplus account stood at $ 150,000 , and had been ...
Էջ 9
... capital- ization being on the basis of 10 % of the net profits . A value was placed on patents and good will sufficient to cover the difference between the new issue of capital stock and the net assets . As an improper way of handling a ...
... capital- ization being on the basis of 10 % of the net profits . A value was placed on patents and good will sufficient to cover the difference between the new issue of capital stock and the net assets . As an improper way of handling a ...
Էջ 10
... capital stock of the A. B. C. Company for $ 150 per share . The net asset value of the stock of the A. B. C. Co. was $ 125 per share , this price being based on figures appearing on the books of the A. B. C. Co. as of the date of sale ...
... capital stock of the A. B. C. Company for $ 150 per share . The net asset value of the stock of the A. B. C. Co. was $ 125 per share , this price being based on figures appearing on the books of the A. B. C. Co. as of the date of sale ...
Էջ 11
... capital expenditures . It is the exception rather than the rule that capital expenditures are properly authorized , or that the vouchers , if any vouchers are found , contain any specific in- formation to assist the auditor to form an ...
... capital expenditures . It is the exception rather than the rule that capital expenditures are properly authorized , or that the vouchers , if any vouchers are found , contain any specific in- formation to assist the auditor to form an ...
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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