Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 94–ի 1-ից 5-ը:
Էջ 9
... matter by an accountant would very probably elicit a schedule properly certified as to quantities , prices , extensions and footings , and the accountant might verify the correctness of all these mat- ters and satisfy himself that the ...
... matter by an accountant would very probably elicit a schedule properly certified as to quantities , prices , extensions and footings , and the accountant might verify the correctness of all these mat- ters and satisfy himself that the ...
Էջ 10
... matter of fact the A. B. C. Co. had simply made good in this one year the errors or omissions of former years . The management explained that the expenditures had been charged against capital for the reason that if the stock was worth ...
... matter of fact the A. B. C. Co. had simply made good in this one year the errors or omissions of former years . The management explained that the expenditures had been charged against capital for the reason that if the stock was worth ...
Էջ 11
... matter of capital 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 ...
... matter of capital 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 ...
Էջ 12
... matter should be passed upon by proper authority and definitely settled at the time . A third method resulting in the appreciation of accounts is the failure to consider on the accounts the proper depreciation taking place in the asset ...
... matter should be passed upon by proper authority and definitely settled at the time . A third method resulting in the appreciation of accounts is the failure to consider on the accounts the proper depreciation taking place in the asset ...
Էջ 29
... matter of the charges in these accounts for indirect expenses ; and as the charges of indirect expenses are based on two or three classes of direct charges separately , it is necessary to provide separate columns for these different ...
... matter of the charges in these accounts for indirect expenses ; and as the charges of indirect expenses are based on two or three classes of direct charges separately , it is necessary to provide separate columns for these different ...
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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