Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Էջ 9
... charged to expense . The manager did not care to show any book value on the patents . A reorganization took place , the new capital- ization being on the basis of 10 % of the net profits . A ... charges for 9 The Appreciation of Assets .
... charged to expense . The manager did not care to show any book value on the patents . A reorganization took place , the new capital- ization being on the basis of 10 % of the net profits . A ... charges for 9 The Appreciation of Assets .
Էջ 10
... charges for material as made against these accounts bore to the charges for repairs or maintenance . The investigation would very likely show , that while the inventory was correct and the materials ac- count should , of course , be ...
... charges for material as made against these accounts bore to the charges for repairs or maintenance . The investigation would very likely show , that while the inventory was correct and the materials ac- count should , of course , be ...
Էջ 11
... charged the difference against the surplus account . If it was not desired to have the plant and equipment appraised the ... charges to capital , and specific information should be furnished regarding the nature of the particular article ...
... charged the difference against the surplus account . If it was not desired to have the plant and equipment appraised the ... charges to capital , and specific information should be furnished regarding the nature of the particular article ...
Էջ 12
... charges are for bona fide betterments or not . Considerable differences of opinion exist among accountants ... charged against capital , the reason given being that if it is " afterwards " determined that the expenditures were for ...
... charges are for bona fide betterments or not . Considerable differences of opinion exist among accountants ... charged against capital , the reason given being that if it is " afterwards " determined that the expenditures were for ...
Էջ 20
... charged into the respective cost accounts for the various products . You will re- member that the method of doing ... charge the resulting figure into the cost account for that job , or article ; and by means of the monthly summary drawn ...
... charged into the respective cost accounts for the various products . You will re- member that the method of doing ... charge the resulting figure into the cost account for that job , or article ; and by means of the monthly summary drawn ...
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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