Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 85–ի 1-ից 5-ը:
Էջ 6
... practice of some companies and accountants of throwing everything into a plant account , so that this one item covers , not only real estate , building , machinery , tools , etc. , but also good will , all possibly at greatly inflated ...
... practice of some companies and accountants of throwing everything into a plant account , so that this one item covers , not only real estate , building , machinery , tools , etc. , but also good will , all possibly at greatly inflated ...
Էջ 11
... practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to deal is the question of capital expenditures . It is the exception rather than the rule that capital expenditures are properly ...
... practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to deal is the question of capital expenditures . It is the exception rather than the rule that capital expenditures are properly ...
Էջ 12
... and the failure to depreciate the accounts appears to be an intentional omission for an incorrect purpose ; and the practice establishes a bad precedent which may be used subsequently to 12 The Journal of Accountancy .
... and the failure to depreciate the accounts appears to be an intentional omission for an incorrect purpose ; and the practice establishes a bad precedent which may be used subsequently to 12 The Journal of Accountancy .
Էջ 31
... practice the two percentages are combined . That is to say , if the general expense percentage for Department No. 1 were 20 per cent . and for Department No. 2 25 per cent . , with the general factory expense 20 per cent . , then in the ...
... practice the two percentages are combined . That is to say , if the general expense percentage for Department No. 1 were 20 per cent . and for Department No. 2 25 per cent . , with the general factory expense 20 per cent . , then in the ...
Էջ 32
... practice between the treatment of premiums , and the treatment of discounts , I can only refer to the arguments and the statement of practical difficulties given in my paper which appeared to me to make such a distinction necessary . It ...
... practice between the treatment of premiums , and the treatment of discounts , I can only refer to the arguments and the statement of practical difficulties given in my paper which appeared to me to make such a distinction necessary . It ...
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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