Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Էջ 6
... methods . Unless the account is afterwards analyzed or an ap- praisement made it is impossible to treat it intelligently as to depreciation . Under normal conditions , when there is no ulterior motive , upon proper disinterested expert ...
... methods . Unless the account is afterwards analyzed or an ap- praisement made it is impossible to treat it intelligently as to depreciation . Under normal conditions , when there is no ulterior motive , upon proper disinterested expert ...
Էջ 8
... method of valuing the patterns and flasks on a basis relative to the volume of sales , the patterns and flasks ac- count would be increased in the proportion of the growth of the sales account . In a conservatively managed company a ...
... method of valuing the patterns and flasks on a basis relative to the volume of sales , the patterns and flasks ac- count would be increased in the proportion of the growth of the sales account . In a conservatively managed company a ...
Էջ 10
... method of appreciating values may be illustrated by the following case . A holding company bought the entire capital stock of the A. B. C. Company for $ 150 per share . The net asset value of the stock of the A. B. C. Co. was $ 125 per ...
... method of appreciating values may be illustrated by the following case . A holding company bought the entire capital stock of the A. B. C. Company for $ 150 per share . The net asset value of the stock of the A. B. C. Co. was $ 125 per ...
Էջ 11
... method has been referred to above . It is the very improper practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to deal is the question of capital expenditures . It is the exception ...
... method has been referred to above . It is the very improper practice of capitalizing revenue expenses . One of the most difficult things with which the accountant has to deal is the question of capital expenditures . It is the exception ...
Էջ 12
... method of capitalizing expense items , and covering up his tracks by looseness or lack of system , show greatly inflated results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it ...
... method of capitalizing expense items , and covering up his tracks by looseness or lack of system , show greatly inflated results , cover up shrinkages in the net earnings , losses by bad management , and defalcations , and make it ...
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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