Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 60–ի 1-ից 5-ը:
Էջ 2
... passing along from the manufac- turer to the consumer , has appreciated in book value due to the addition of profits as follows : Value to the manufacturer ( at cost ) .. Value to the jobber ( at cost ) ..... ... Value to the retailer ...
... passing along from the manufac- turer to the consumer , has appreciated in book value due to the addition of profits as follows : Value to the manufacturer ( at cost ) .. Value to the jobber ( at cost ) ..... ... Value to the retailer ...
Էջ 4
... passes from them to the buyer does not carry much weight . To their minds , it makes no difference whether the goods are properly packed , labeled and set apart ready for shipment . They hold con- tracts from responsible parties ...
... passes from them to the buyer does not carry much weight . To their minds , it makes no difference whether the goods are properly packed , labeled and set apart ready for shipment . They hold con- tracts from responsible parties ...
Էջ 7
... passing on the entry . During the life of a going concern , the calculation of deprecia- tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate . Sometimes , in the absence of expert ...
... passing on the entry . During the life of a going concern , the calculation of deprecia- tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate . Sometimes , in the absence of expert ...
Էջ 11
... pass upon all expenditures , and discriminate between items which actually increase the capacity or usefulness of the plant , and those which merely maintain it in a proper state of efficiency . More than one person should pass on the ...
... pass upon all expenditures , and discriminate between items which actually increase the capacity or usefulness of the plant , and those which merely maintain it in a proper state of efficiency . More than one person should pass on the ...
Էջ 52
... Affairs " published in the April number as a solution of problem one , set in practical accounting at the January C. P. A. Examination . Passing over the incorrect handling of the securities which re- 52 The Journal of Accountancy .
... Affairs " published in the April number as a solution of problem one , set in practical accounting at the January C. P. A. Examination . Passing over the incorrect handling of the securities which re- 52 The Journal of Accountancy .
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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