Journal of Accountancy, Հատոր 46American Institute of Certified Public Accountants, 1928 |
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Accounts payable accounts receivable accrued actual adjusted American Institute amount appraisal audit auditor balance balance-sheet bank bankers basis bonds book value budget Bulletin capital stock cash cent certified public accountants charges client committee concern consolidated contract controlling accounts Cost Accounting currency current assets debit December 31 deduction definition depreciation discount dividends earnings entry examination exchange expenditures expense fixed assets fund gold goodwill head office industry Institute of Accountants interest inventory investment issue James Bay Corporation JOURNAL OF ACCOUNTANCY June ledger liabilities loss machinery manufacturing materials ment method mortgage notes operations organization paid par value payable payment period practice preferred stock profession profit-and-loss profits purchase question receipt record reserve result securities selling shares sold statement stockholders Street subsidiary surplus taxpayer tion transactions treasury stock U. S. district court United verification Vernon Corporation York
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Էջ 353 - If authorized by agreement or by custom, a warehouseman may mingle fungible goods with other goods of the same kind and grade. In such case the various depositors of the mingled goods shall own the entire mass in common, and each depositor shall be entitled to such portion thereof as the amount deposited by him bears to the whole.
Էջ 57 - A check of itself does not operate as an assignment of any part of the funds to the credit of the drawer with the bank, and the bank is not liable to the holder, unless and until it accepts or certifies the check.
Էջ 233 - ... is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 199 - to be the advantage or benefit which is acquired by an establishment beyond the mere value of the capital, stock, funds, or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity, or reputation for skill or affluence, or punctuality, or from other accidental circumstances, or necessities, or even from ancient partialities or prejudices.
Էջ 74 - But he that knew not. and did commit things worthy of stripes, shall be beaten with few stripes. For unto whomsoever much is given, of him shall be much required; and to whom men have committed much, of him they will ask the more.
Էջ 418 - ... and a lady-killer, as well as a philosopher; a philanthropist, statesman, warrior, and African explorer, as well as a "tone-poet" and saint. But the thing is simply impossible. The millionaire's work would run counter to the saint's; the...
Էջ 61 - In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such date, the taxpayer has acquired (by purchase or by an exchange...
Էջ 199 - Good will may be properly enough described to be the advantage or benefit which is acquired by an establishment beyond the mere value of the capital, stock, funds or property employed therein in consequence of the general public patronage and encouragement which it receives from constant or habitual customers on account of its local position or common celebrity, or reputation for skill or affluence or punctuality or from other accidental circumstances or necessities, or even from ancient partialities...
Էջ 58 - ... payable at a fixed period after date is issued undated or where the acceptance of an instrument payable at a fixed period after sight is undated, any holder may insert therein the true date of issue or acceptance and the instrument shall be payable accordingly; the insertion of a wrong date does not avoid the instrument in the hands of a subsequent holder in due course, but as to him, the date so inserted is to be regarded as the true date.
Էջ 61 - ... (e) LOSSES BY INDIVIDUALS. — In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — if incurred in trade or business ; or if incurred in any transaction entered into for profit, though not connected with the trade or business...