Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 87–ի 1-ից 5-ը:
Էջ 5
... course to be pursued is to take profit for sales when the charge is made , and apply cost values only to all uncompleted or unshipped stock of merchandise , nevertheless , under conditions which do not give rise to suspicions regarding ...
... course to be pursued is to take profit for sales when the charge is made , and apply cost values only to all uncompleted or unshipped stock of merchandise , nevertheless , under conditions which do not give rise to suspicions regarding ...
Էջ 7
... course be taken into consideration in passing on the entry . During the life of a going concern , the calculation of deprecia- tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate ...
... course be taken into consideration in passing on the entry . During the life of a going concern , the calculation of deprecia- tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate ...
Էջ 10
... course , be brought into conformity therewith , the deficit had not yet disappeared from the books . An error of principle resulting in an improper method of appreciating values may be illustrated by the following case . A holding ...
... course , be brought into conformity therewith , the deficit had not yet disappeared from the books . An error of principle resulting in an improper method of appreciating values may be illustrated by the following case . A holding ...
Էջ 20
... course of a year , thus arriving at the expense of the machine per hour ; and then to record the time the machine is engaged on the individual job , or article being produced ; and finally to multiply the hourly rate by the time and to ...
... course of a year , thus arriving at the expense of the machine per hour ; and then to record the time the machine is engaged on the individual job , or article being produced ; and finally to multiply the hourly rate by the time and to ...
Էջ 24
... course directly productive labor is distributed to the cost accounts for the various products , exactly as the labor is recorded . as being expended on each ; and of course the total of it is charged to the manufacturing account in the ...
... course directly productive labor is distributed to the cost accounts for the various products , exactly as the labor is recorded . as being expended on each ; and of course the total of it is charged to the manufacturing account in 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