Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 56–ի 1-ից 5-ը:
Էջ 6
... all kinds should appear on the books from year to year at actual conservative values , or as nearly at such values as possible . When accounts on the ledger , representing the fixed assets , 6 The Journal of Accountancy .
... all kinds should appear on the books from year to year at actual conservative values , or as nearly at such values as possible . When accounts on the ledger , representing the fixed assets , 6 The Journal of Accountancy .
Էջ 7
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
Էջ 9
... ledger a ma- terials account . This account was charged with the inventory at the beginning of the period , and with all purchases , and credited with all requisitions . No actual inventory was taken for several years . When a physical ...
... ledger a ma- terials account . This account was charged with the inventory at the beginning of the period , and with all purchases , and credited with all requisitions . No actual inventory was taken for several years . When a physical ...
Էջ 11
... ledger is always capable of revision or cor- rection . The second method has been referred to above . It is the very improper practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to ...
... ledger is always capable of revision or cor- rection . The second method has been referred to above . It is the very improper practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to ...
Էջ 20
... ledger , to charge that same figure into the manufacturing account in the general ledger , for , as must constantly be borne in mind , the manufacturing account in the general ledger is always kept in agreement with the sum of the open ...
... ledger , to charge that same figure into the manufacturing account in the general ledger , for , as must constantly be borne in mind , the manufacturing account in the general ledger is always kept in agreement with the sum of the open ...
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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