Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 69–ի 1-ից 5-ը:
Էջ 8
... earning and paying a large dividend , and the surplus account stood at $ 150,000 , and had been increased by the current year's profits after paying dividends to the amount of $ 50,000 . An entry was made charging to treasury stock ...
... earning and paying a large dividend , and the surplus account stood at $ 150,000 , and had been increased by the current year's profits after paying dividends to the amount of $ 50,000 . An entry was made charging to treasury stock ...
Էջ 9
... earning profits large enough to pay 20 % to 30 % dividends annually and accumulate a handsome surplus , on patented goods , as well as by reputable dealing and aggressive management , even the cost of making the first experiments , draw ...
... earning profits large enough to pay 20 % to 30 % dividends annually and accumulate a handsome surplus , on patented goods , as well as by reputable dealing and aggressive management , even the cost of making the first experiments , draw ...
Էջ 12
... results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it practically impossible for an accountant , unless he combine a very good practical knowl- edge of values and makes a physical ...
... results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it practically impossible for an accountant , unless he combine a very good practical knowl- edge of values and makes a physical ...
Էջ 13
... earnings of the company . In conclusion , we may say that when general or trade con- ditions bring about a real permanent increase in values , or when errors have been made in calculating depreciation , if after a care- ful ...
... earnings of the company . In conclusion , we may say that when general or trade con- ditions bring about a real permanent increase in values , or when errors have been made in calculating depreciation , if after a care- ful ...
Էջ 18
... earnings are juggled so that its stock is depressed and those on the inside - the majority interest - may purchase for their personal gain ; its assets are hidden so that it escapes its fair share of the burden of taxation ; its debts ...
... earnings are juggled so that its stock is depressed and those on the inside - the majority interest - may purchase for their personal gain ; its assets are hidden so that it escapes its fair share of the burden of taxation ; its debts ...
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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