Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 98–ի 1-ից 5-ը:
Էջ 1
... record made on books of account showing increased valuations whether actual or not . In the former sense , appreciation may be called appreciation in fact , and in the latter case it is the writing up of book values . There may be an ...
... record made on books of account showing increased valuations whether actual or not . In the former sense , appreciation may be called appreciation in fact , and in the latter case it is the writing up of book values . There may be an ...
Էջ 4
... record on the books appreciations in values . Business men do not , as a rule , show on their books the fluctuations in market prices , even at inventory periods . The principle of locating profits in the year of sale and not in the ...
... record on the books appreciations in values . Business men do not , as a rule , show on their books the fluctuations in market prices , even at inventory periods . The principle of locating profits in the year of sale and not in the ...
Էջ 5
... record on his books any appreciation of his financial worth ; and for the reason that the vendee cannot be supposed to know the cost value of the article to the vendor , he may rightly place the value paid by him on the purchase . A ...
... record on his books any appreciation of his financial worth ; and for the reason that the vendee cannot be supposed to know the cost value of the article to the vendor , he may rightly place the value paid by him on the purchase . A ...
Էջ 11
... record of the appreciation . Anyone entitled to examine the books and accounts may plainly see the character of the transaction . Nothing is hidden , it virtually in- vites investigation . The item being set out separately for all time ...
... record of the appreciation . Anyone entitled to examine the books and accounts may plainly see the character of the transaction . Nothing is hidden , it virtually in- vites investigation . The item being set out separately for all time ...
Էջ 12
... record of the reason for adjusting the account in this manner is placed on the books and the failure to depreciate the accounts appears to be an intentional omission for an incorrect purpose ; and the practice establishes a bad ...
... record of the reason for adjusting the account in this manner is placed on the books and the failure to depreciate the accounts appears to be an intentional omission for an incorrect purpose ; and the practice establishes a bad ...
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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