Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 78
... materials cost adjust- ments : this adjustment may be made in any one of four ways : Method A - Aggregate Method . This ... material used during the fiscal year by the dollar - and - cents amount of the change in net cost per unit . Add ...
... materials cost adjust- ments : this adjustment may be made in any one of four ways : Method A - Aggregate Method . This ... material used during the fiscal year by the dollar - and - cents amount of the change in net cost per unit . Add ...
Էջ 250
... materials A and B are started in process in department 101. Upon completion of processing in that department one - fifth of the material is by - product and is transferred directly to stock . One- third of the remaining output of ...
... materials A and B are started in process in department 101. Upon completion of processing in that department one - fifth of the material is by - product and is transferred directly to stock . One- third of the remaining output of ...
Էջ 748
... Materials account . The actual raw material used is issued to production at $ 1.22 per pound . The material cost and the actual direct labor cost for the month are recorded in separate work - in - process accounts . Finished goods ...
... Materials account . The actual raw material used is issued to production at $ 1.22 per pound . The material cost and the actual direct labor cost for the month are recorded in separate work - in - process accounts . Finished goods ...
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Common terms and phrases
accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York