Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 60–ի 1-ից 5-ը:
Էջ 5
... considered as sales , and the profit thereon should not be taken by the consolidated com- pany until the receiving plant has disposed of the intercompany material to outside parties . This is an extremely difficult thing for many ...
... considered as sales , and the profit thereon should not be taken by the consolidated com- pany until the receiving plant has disposed of the intercompany material to outside parties . This is an extremely difficult thing for many ...
Էջ 10
... considered for a number of years , that they had been allowed to run down , so that the improvements were nothing but the repairs and replacements which were necessary to place the A. B. C. Co. again on a permanent efficient basis . As ...
... considered for a number of years , that they had been allowed to run down , so that the improvements were nothing but the repairs and replacements which were necessary to place the A. B. C. Co. again on a permanent efficient basis . As ...
Էջ 22
... considered . First , we have the three accounts which represent the stock of materials , and goods in process of manufacture , and finished goods . I have described the stores account fully to you , and I have partly described the ...
... considered . First , we have the three accounts which represent the stock of materials , and goods in process of manufacture , and finished goods . I have described the stores account fully to you , and I have partly described the ...
Էջ 33
... considered for a moment . The fact is that , in this as in other matters in commercial life , the methods adopted are necessarily a compromise between theoretical exactitude and practicability , and the accountant who loses sight of the ...
... considered for a moment . The fact is that , in this as in other matters in commercial life , the methods adopted are necessarily a compromise between theoretical exactitude and practicability , and the accountant who loses sight of the ...
Էջ 41
... considered by this association , can be recommended to the differ- ent State boards of accounting examiners for their consideration , and through these bodies to the different educational institutions which now offer work in accountancy ...
... considered by this association , can be recommended to the differ- ent State boards of accounting examiners for their consideration , and through these bodies to the different educational institutions which now offer work in accountancy ...
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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