Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 64–ի 1-ից 5-ը:
Էջ 6
... and equipment of all kinds should appear on the books from year to year at actual conservative values , or as nearly at such values as possible . When accounts on the ledger , representing the fixed assets , 6 The Journal of Accountancy .
... and equipment of all kinds should appear on the books from year to year at actual conservative values , or as nearly at such values as possible . When accounts on the ledger , representing the fixed assets , 6 The Journal of Accountancy .
Էջ 7
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
accounts on the ledger , representing the fixed assets , are made to show conservative cost values of reproduction , and these accounts are supplemented by a detailed appraisement made by a disinter- ested expert , showing the character ...
Էջ 9
... represented the true value of the stock on hand . An adjustment of this character should not be passed by until the cause of the discrepancy has been located . Requisitions may have been drawn for more ma- terial than was required , and ...
... represented the true value of the stock on hand . An adjustment of this character should not be passed by until the cause of the discrepancy has been located . Requisitions may have been drawn for more ma- terial than was required , and ...
Էջ 21
... representing the cost of factory space : Interest on investment in land . Interest on investment in buildings ... represented in the general ledger by three additional accounts , viz .: Special supplies . Special superintendence ...
... representing the cost of factory space : Interest on investment in land . Interest on investment in buildings ... represented in the general ledger by three additional accounts , viz .: Special supplies . Special superintendence ...
Էջ 22
... representing the cost of factory space , being as I have just said , the accounts for interest on invest- ment in land and buildings , and for taxes on land and buildings , and for building repairs and depreciation and insurance , and ...
... representing the cost of factory space , being as I have just said , the accounts for interest on invest- ment in land and buildings , and for taxes on land and buildings , and for building repairs and depreciation and insurance , and ...
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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