Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 93–ի 1-ից 5-ը:
Էջ 6
... accounts of such fixed assets to show present conservative cost values . For fire insurance purposes , it is important that the values of the build- ings , machinery , tools , furniture and fixtures , and equipment of all kinds should ...
... accounts of such fixed assets to show present conservative cost values . For fire insurance purposes , it is important that the values of the build- ings , machinery , tools , furniture and fixtures , and equipment of all kinds should ...
Էջ 7
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
Էջ 8
... accounts should be carefully studied and con- sidered . In cases where the account is lower than the actual real value ... cost of new patterns as well as repairs to old patterns and flasks had been charged off annually to maintenance of ...
... accounts should be carefully studied and con- sidered . In cases where the account is lower than the actual real value ... cost of new patterns as well as repairs to old patterns and flasks had been charged off annually to maintenance of ...
Էջ 9
... accountant would have to face whether it is a legitimate writing up which ... cost of making the first experiments , draw- ings , models , the taking out ... capital- ization being on the basis of 10 % of the net profits . A value was ...
... accountant would have to face whether it is a legitimate writing up which ... cost of making the first experiments , draw- ings , models , the taking out ... capital- ization being on the basis of 10 % of the net profits . A value was ...
Էջ 20
... cost accounts for the various products . You will re- member that the method of doing this is to divide the total annual expense of a machine by the number of hours during which , according to a careful calculation , the machine should ...
... cost accounts for the various products . You will re- member that the method of doing this is to divide the total annual expense of a machine by the number of hours during which , according to a careful calculation , the machine should ...
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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