Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 12
... 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 if it is " afterwards " determined that the ...
... 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 if it is " afterwards " determined that the ...
Էջ 28
... statement is drawn off from this ledger in the following form : Machine No. Time Charged Amount Idle Time Amount Power | the idle time for each machine being , of course , the difference between the time charged , and , if the period is ...
... statement is drawn off from this ledger in the following form : Machine No. Time Charged Amount Idle Time Amount Power | the idle time for each machine being , of course , the difference between the time charged , and , if the period is ...
Էջ 31
... statement previously compiled , but originate in the cost ledgers . It is therefore necessary to create a record of them , and this is done by having an account in the cost ledgers headed general expense credits , and when the debits ...
... statement previously compiled , but originate in the cost ledgers . It is therefore necessary to create a record of them , and this is done by having an account in the cost ledgers headed general expense credits , and when the debits ...
Էջ 32
... statement of practical difficulties given in my paper which appeared to me to make such a distinction necessary . It is true that making a distinction involves some inconsistency , but accountancy is full of similar inconsistencies ...
... statement of practical difficulties given in my paper which appeared to me to make such a distinction necessary . It is true that making a distinction involves some inconsistency , but accountancy is full of similar inconsistencies ...
Էջ 44
... statement " for purposes of information . " 66 There are two items in this condensed balance sheet whose meaning and significance are obscure , namely , among the assets the item , " Loco- motive and Machine Co. of Montreal , Ltd ...
... statement " for purposes of information . " 66 There are two items in this condensed balance sheet whose meaning and significance are obscure , namely , among the assets the item , " Loco- motive and Machine Co. of Montreal , Ltd ...
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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