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Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 114
Capital Price Adjustment Method In this way the assets would be priced As the
dollar is the only available com - at the most recently invested dollars , the mon
denominator , the author recommends purchasing power of the capital fund that ...
Capital Price Adjustment Method In this way the assets would be priced As the
dollar is the only available com - at the most recently invested dollars , the mon
denominator , the author recommends purchasing power of the capital fund that ...
Էջ 116
To the extent that the quired , the same principles would be fol - upward
movement of prices is not offset by lowed but the entries would be reversed . a
subsequent downward movement , the The reserve price adjustment account
capital price ...
To the extent that the quired , the same principles would be fol - upward
movement of prices is not offset by lowed but the entries would be reversed . a
subsequent downward movement , the The reserve price adjustment account
capital price ...
Էջ 258
TABLE 1 Capital Surplus Grodit Earnod Surplus Credit Dr . $ 90 , 000 * 10 , 000
Capital Stock Credit $ 250 , 000 Dr . $ 8 , 000 12 , 000 Dr . 14 , 000 12 / 31 / 40
Balance . . . . . . . 1941 Operating profit . . . . . . . “ Dividend " paid . . . . . 1942 ...
TABLE 1 Capital Surplus Grodit Earnod Surplus Credit Dr . $ 90 , 000 * 10 , 000
Capital Stock Credit $ 250 , 000 Dr . $ 8 , 000 12 , 000 Dr . 14 , 000 12 / 31 / 40
Balance . . . . . . . 1941 Operating profit . . . . . . . “ Dividend " paid . . . . . 1942 ...
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Common terms and phrases
accepted adjustment advertisers American amount applicable assets audit auditor balance bank basis Bulletin capital cash cent certified public accountants charges committee Company complete considered corporation cost counting course Court cover deduction depreciation desires determination earnings effect examination expenses experience fact federal firm funds give important included income individual Institute interest internal inventory issue Journal of Accountancy LIFO loss machine material matter ment mention method operations opinion organization paid period person position possible practice prepared present problem procedure production profit public accountants purchase question reason received records reports represent reserves result rule standard statement taxpayer tion United writing York
Բիբլիոգրաֆիական տվյալներ
| Վերնագիր | Journal of Accountancy, Հատոր 85 |
| Contributors | American Association of Public Accountants, American Institute of Certified Public Accountants, Institute of Accountants in the United States of America |
| Հրատարակիչ | American Institute of Certified Public Accountants, 1948 |
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