Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 4
... expenses , including bad debts , discounts , etc. , and possibly a slight charge for general administration expense , is deducted from the contract price , they are locating their profits in the proper period by inventorying the goods ...
... expenses , including bad debts , discounts , etc. , and possibly a slight charge for general administration expense , is deducted from the contract price , they are locating their profits in the proper period by inventorying the goods ...
Էջ 6
... expense , and having been heavily depreciated each year on the books , the real value was actually one - third in excess of the book accounts . With proper safeguards it is proper in such a case to allow the book accounts to be so ...
... expense , and having been heavily depreciated each year on the books , the real value was actually one - third in excess of the book accounts . With proper safeguards it is proper in such a case to allow the book accounts to be so ...
Էջ 9
... expense . The manager did not care to show any book value on the patents . A reorganization took place , the new capital- ization being on the basis of 10 % of the net profits . A value was placed on patents and good will sufficient to ...
... expense . The manager did not care to show any book value on the patents . A reorganization took place , the new capital- ization being on the basis of 10 % of the net profits . A value was placed on patents and good will sufficient to ...
Էջ 12
... expense items , and covering up his tracks by looseness or lack of system , show greatly inflated results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it practically impossible for ...
... expense items , and covering up his tracks by looseness or lack of system , show greatly inflated results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it practically impossible for ...
Էջ 20
... expense of machines when they are idle from these latter causes is no part of the proper and necessary cost of the article produced by the machines in operation ; therefore this expense of machines idle is not , either with the greatest ...
... expense of machines when they are idle from these latter causes is no part of the proper and necessary cost of the article produced by the machines in operation ; therefore this expense of machines idle is not , either with the greatest ...
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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