Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 78–ի 1-ից 5-ը:
Էջ 3
... tion of labor . Take the present cost of construction of buildings as compared with the cost ten or twenty years ago . The labor unions have increased the price of unskilled labor ; the trades unions carpenters , masons , plumbers ...
... tion of labor . Take the present cost of construction of buildings as compared with the cost ten or twenty years ago . The labor unions have increased the price of unskilled labor ; the trades unions carpenters , masons , plumbers ...
Էջ 7
... tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate . Sometimes , in the absence of expert opinion , an arbitrary percentage is adopted and applied without discrimination to all ...
... tion on assets is necessarily only an estimate based on the opinion of the expert who makes the estimate . Sometimes , in the absence of expert opinion , an arbitrary percentage is adopted and applied without discrimination to all ...
Էջ 13
... tion has been , as it should be , one of extreme care . Accountants are not quick to recommend an increase in book values , preferring to err rather on the side of conservatism , and they are very care- ful to investigate any unusual ...
... tion has been , as it should be , one of extreme care . Accountants are not quick to recommend an increase in book values , preferring to err rather on the side of conservatism , and they are very care- ful to investigate any unusual ...
Էջ 18
... tion affairs is not an invasion of private rights . There is a wide difference between an individual and a corporation . The cor- poration created by law has privileges and powers impossible for the individual to possess , and hence ...
... tion affairs is not an invasion of private rights . There is a wide difference between an individual and a corporation . The cor- poration created by law has privileges and powers impossible for the individual to possess , and hence ...
Էջ 19
... tion . Such competition inevitably means greater success to some than to others , and to many , failure . The man without ideals- he who says , " business is business , " and acts accordingly - soon adopts as his rule of conduct ...
... tion . Such competition inevitably means greater success to some than to others , and to many , failure . The man without ideals- he who says , " business is business , " and acts accordingly - soon adopts as his rule of conduct ...
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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