Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 53
Capital invested in the business is divided into two principal classes - working capital and fixed capital . Working capital includes investment in goods ( inventories ) and accounts receivable as well as cash , less current liabilities ...
Capital invested in the business is divided into two principal classes - working capital and fixed capital . Working capital includes investment in goods ( inventories ) and accounts receivable as well as cash , less current liabilities ...
Էջ 55
... capital in these funds , with the exception of the general fund which usually finances a small amount of working capital for inventories of materials and supplies . Otherwise , there are usually no working- capital requirements . Hence ...
... capital in these funds , with the exception of the general fund which usually finances a small amount of working capital for inventories of materials and supplies . Otherwise , there are usually no working- capital requirements . Hence ...
Էջ 57
3. Current expenditures include capital expendi- tures as well as operating expenditures . 4. Major capital expenditures are generally fi- nanced by special gifts , subscriptions , or con- tributions , rather than by normal current ...
3. Current expenditures include capital expendi- tures as well as operating expenditures . 4. Major capital expenditures are generally fi- nanced by special gifts , subscriptions , or con- tributions , rather than by normal current ...
Այլ խմբագրություններ - View all
Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York