Journal of Accountancy, Հատոր 74American Institute of Certified Public Accountants, 1942 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 172
... cash - surrender value of life - insurance policies should not be included under the current assets . While we are cognizant of the fact that a loan may be granted against the cash - surrender value and that upon the bankruptcy of a ...
... cash - surrender value of life - insurance policies should not be included under the current assets . While we are cognizant of the fact that a loan may be granted against the cash - surrender value and that upon the bankruptcy of a ...
Էջ 180
... Cash .... 35,000 To record the payments for selling expenses . ( 11 ) Administrative expenses . 26,000 Cash ...... 26,000 To record the payment for administrative expenses . ( 12 ) Cash .... 520,700 Accounts receivable ... 520,700 To ...
... Cash .... 35,000 To record the payments for selling expenses . ( 11 ) Administrative expenses . 26,000 Cash ...... 26,000 To record the payment for administrative expenses . ( 12 ) Cash .... 520,700 Accounts receivable ... 520,700 To ...
Էջ 233
... Cash Available . Cash may include balance of earnings not otherwise used , credits less debits to depreci- ation reserve , and cash carried for- ward from previous years . 8. Possible Dividends . Here some de- cision must be made with ...
... Cash Available . Cash may include balance of earnings not otherwise used , credits less debits to depreci- ation reserve , and cash carried for- ward from previous years . 8. Possible Dividends . Here some de- cision must be made with ...
Այլ խմբագրություններ - View all
Common terms and phrases
Accounting Research Bulletin adjustments amended American Institute amortization amount application assets auditing procedure auditor balance-sheet basis Board bonds capital stock capital surplus cash cent Certified Public Accountants charged Commission committee consolidated contractor contracts coöperation corporation cost accounting countants December 31 deduction Department depreciation determined dividends duction earned surplus employees examination excessive profits federal filed financial statements fiscal fund included income statement income tax increase Institute of Accountants interest internal inventory investment issue JOURNAL OF ACCOUNTANCY liabilities material ment method necessary net income Office operating opinion paid payable payment period practice present problems production profession provisions purchase purposes question received record refunding renegotiation reports reserve result Revenue Securities standards stockholders subsidiaries taxable taxpayer tion transactions Treasury treasury stock War Department War Production Board York