Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Էջ 6
... 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 .
... 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
... possible , said : " This thing of taking one - tenth off the machinery account for depreciation each year is all wrong . On that theory , such part of my machinery as was bought ten years ago would appear on my books at no value ...
... possible , said : " This thing of taking one - tenth off the machinery account for depreciation each year is all wrong . On that theory , such part of my machinery as was bought ten years ago would appear on my books at no value ...
Էջ 8
... possible . Were they within the control of the individual or company , and if so to what purpose or object did the secret reserve which existed because of the condition tend ? Certain assets are sometimes carried at the same figure for ...
... possible . Were they within the control of the individual or company , and if so to what purpose or object did the secret reserve which existed because of the condition tend ? Certain assets are sometimes carried at the same figure for ...
Էջ 13
... possible ascertain the motives which may have influenced the interested parties , as well as learn whether the rights of other parties have been violated . A conservative treatment of all appreciated values , and one which would raise ...
... possible ascertain the motives which may have influenced the interested parties , as well as learn whether the rights of other parties have been violated . A conservative treatment of all appreciated values , and one which would raise ...
Էջ 18
... possible if they be closed . The actual value of a corporation's property is concealed so that its stock may be fictitiously varied in price ; its earnings are juggled so that its stock is depressed and those on the inside - the ...
... possible if they be closed . The actual value of a corporation's property is concealed so that its stock may be fictitiously varied in price ; its earnings are juggled so that its stock is depressed and those on the inside - the ...
Այլ խմբագրություններ - View all
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