Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 98–ի 1-ից 5-ը:
Էջ 4
... question as to the time when ownership 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 ...
... question as to the time when ownership 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 ...
Էջ 9
... question which an accountant would have to face whether it is a legitimate writing up which raises no question regarding dividends to be declared . In a company earning profits large enough to pay 20 % to 30 % dividends annually and ...
... question which an accountant would have to face whether it is a legitimate writing up which raises no question regarding dividends to be declared . In a company earning profits large enough to pay 20 % to 30 % dividends annually and ...
Էջ 11
... question of capital expenditures . It is the exception rather than the rule that capital expenditures are properly authorized , or that the vouchers , if any vouchers are found , contain any specific in- formation to assist the auditor ...
... question of capital expenditures . It is the exception rather than the rule that capital expenditures are properly authorized , or that the vouchers , if any vouchers are found , contain any specific in- formation to assist the auditor ...
Էջ 12
... question . We find in one work on accounting a statement that when in doubt as to whether an expenditure is a capital expenditure or chargeable against revenue , the amount should be charged against capital , the reason given being that ...
... question . We find in one work on accounting a statement that when in doubt as to whether an expenditure is a capital expenditure or chargeable against revenue , the amount should be charged against capital , the reason given being that ...
Էջ 13
... question , would be to place the credit to a special account called surplus capital , working capital , special reserve , etc. , so that the amount will not be distributed in dividends , but be available for contingencies or for a ...
... question , would be to place the credit to a special account called surplus capital , working capital , special reserve , etc. , so that the amount will not be distributed in dividends , but be available for contingencies or for a ...
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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