Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 57–ի 1-ից 5-ը:
Էջ 10
... expenditures had been charged against capital for the reason that if the stock was worth $ 150 per share before the " improvements " were made , it was increased in value by the amount of the money so expended , and further that it ...
... expenditures had been charged against capital for the reason that if the stock was worth $ 150 per share before the " improvements " were made , it was increased in value by the amount of the money so expended , and further that it ...
Էջ 11
... expenditure is dealt with in a systematic way . Expenditures for all new construction or equipment , while calling for careful thought and investigation on the part of the account- ant , are not so difficult to deal with as replacements ...
... expenditure is dealt with in a systematic way . Expenditures for all new construction or equipment , while calling for careful thought and investigation on the part of the account- ant , are not so difficult to deal with as replacements ...
Էջ 12
... expenditure is a capital expenditure or chargeable against revenue , the amount should be charged against capital , the reason given being that if it is " afterwards " determined that the expenditures were for repairs , it is easy to ...
... expenditure is a capital expenditure or chargeable against revenue , the amount should be charged against capital , the reason given being that if it is " afterwards " determined that the expenditures were for repairs , it is easy to ...
Էջ 13
... expenditures , not only during the period covered by an examination , but also in prior years , to guard against past errors of principle which may affect the condition or earnings of the company . In conclusion , we may say that when ...
... expenditures , not only during the period covered by an examination , but also in prior years , to guard against past errors of principle which may affect the condition or earnings of the company . In conclusion , we may say that when ...
Էջ 45
... expenditures over $ 3,000,000 for additions and betterments to the plants . Was all this the result principally of the opera- tion of the American Locomotive Company and its eight constituents , or were the Rogers and Montreal companies ...
... expenditures over $ 3,000,000 for additions and betterments to the plants . Was all this the result principally of the opera- tion of the American Locomotive Company and its eight constituents , or were the Rogers and Montreal companies ...
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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