Materials on Accounting: An Introduction to the Problems and Practice of Financial Accounting for Students of LawFoundation Press, 1949 - 781 էջ |
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Common terms and phrases
accounting principles Accounting Research Bulletin accrual accrued acquisition adjustments allocated American amortization AMORY ACCOUNTING UCB amount annual applicable appropriate assets balance sheet basis bonds book value capital stock capital surplus cash cent charges Commission committee common stock company's contingencies corporation Court Current Liabilities debit December 31 deduction definition depreciation reserve determined earned surplus effect entries equipment estimated excess excess profits taxes facilities financial statements future included income statement income taxes increase intangibles interest inventory investment issued January L.Ed less liability Lifo ment method net income Note operating expenses opinion original cost paid par value payable payment period petitioner plant preferred stock premium prior problem provision purchase purposes reasonable refunding replacement represent Reserve for depreciation result retirement revenues S.Ct securities shares stock dividend stockholders subsidiary surplus account Telephone tion transactions unamortized discount United