Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 21
... Interest on investment in land . Interest on investment in buildings . Repairs to buildings . Depreciation of buildings . Heat and light . Taxes on land and buildings . Insurance on buildings . Second , the whole of the following ...
... Interest on investment in land . Interest on investment in buildings . Repairs to buildings . Depreciation of buildings . Heat and light . Taxes on land and buildings . Insurance on buildings . Second , the whole of the following ...
Էջ 22
... interest on invest- ment in land and buildings , and for taxes on land and buildings , and for building repairs and depreciation and insurance , and for light and heat . And against these debit accounts we have the credit account ...
... interest on invest- ment in land and buildings , and for taxes on land and buildings , and for building repairs and depreciation and insurance , and for light and heat . And against these debit accounts we have the credit account ...
Էջ 23
... interest on the average investment in materials in the store- house . I should perhaps have spoken before of the account to which interest on investment is credited when it is charged to the sev- eral divisions of the expenses . This ...
... interest on the average investment in materials in the store- house . I should perhaps have spoken before of the account to which interest on investment is credited when it is charged to the sev- eral divisions of the expenses . This ...
Էջ 26
... interest on the investment in boilers , and all the expenses of operating the boilers and keeping them in repair , and writing depreciation off from them . The total steam expense having been arrived at and divided up in the first place ...
... interest on the investment in boilers , and all the expenses of operating the boilers and keeping them in repair , and writing depreciation off from them . The total steam expense having been arrived at and divided up in the first place ...
Էջ 30
... interest on the average investment in work in process . Each department , of course , bears its own general expenses , and the productive departments together bear the factory general expenses . The basis of distribution which I shall ...
... interest on the average investment in work in process . Each department , of course , bears its own general expenses , and the productive departments together bear the factory general expenses . The basis of distribution which I shall ...
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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