Journal of Accountancy, Հատոր 3 |
From inside the book
Էջ 4
... in the proper period by inventorying the goods on hand at the difference between contract price and the deductions , consequently above cost price , which really results in an appreciation before the sale is actually consummated .
... in the proper period by inventorying the goods on hand at the difference between contract price and the deductions , consequently above cost price , which really results in an appreciation before the sale is actually consummated .
Էջ 5
On shipments of production between companies , in order to show correct results of the individual plants , it is proper to allow the delivering company to make a profit . To the entire organization as a unit , however , such transfers ...
On shipments of production between companies , in order to show correct results of the individual plants , it is proper to allow the delivering company to make a profit . To the entire organization as a unit , however , such transfers ...
Էջ 6
With proper safeguards it is proper in such a case to allow the book accounts to be so written up as to show the real conservative values . The safeguards which might be recommended are : first , the appraisement of the plant and ...
With proper safeguards it is proper in such a case to allow the book accounts to be so written up as to show the real conservative values . The safeguards which might be recommended are : first , the appraisement of the plant and ...
Էջ 7
... the probable depreciation based on number of years in service , as well as condition due to usage and degree of care exercised , the present cost of reproduction , etc. , a proper condition of the books of account exists .
... the probable depreciation based on number of years in service , as well as condition due to usage and degree of care exercised , the present cost of reproduction , etc. , a proper condition of the books of account exists .
Էջ 8
While this appears proper , it should not be passed by the accountant without a knowledge of the purpose of the secret reserve . It would be well for him to determine if the stock has changed hands during the interval , and if so to ...
While this appears proper , it should not be passed by the accountant without a knowledge of the purpose of the secret reserve . It would be well for him to determine if the stock has changed hands during the interval , and if so to ...
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allowed American amount appear applied assets Association audit average balance sheet bank better bill called capital cash cent Certified Public Accountants charges committee considered corporations cost course earnings examination expense fact figures give given Government hand important included income increase interest JOURNAL labor ledger less liabilities lines loss machine maintenance manufacturing material matter means meeting method Michigan mile month necessary operating organization paid pass period possible practice present production profession profits proper Public Accountants purchase question railroad rails railway rates reason received record relation represented result road securities Sells side Society standard statement taken tion United York City
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| Վերնագիր | Journal of Accountancy, Հատոր 3 The Finney collection |
| Contributors | American Association of Public Accountants, American Institute of Certified Public Accountants |
| Հրատարակիչ | American Institute of Certified Public Accountants, 1906 |
| Export Citation | BiBTeX EndNote RefMan |