Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 45–ի 6-ից 10-ը:
Էջ 30
... according to investments ; on the contrary , if nothing is stated , the assets - minus capital - will have to be divided equally among the partners , based on the prin- ciple that accretions of assets are the result of profits , which ...
... according to investments ; on the contrary , if nothing is stated , the assets - minus capital - will have to be divided equally among the partners , based on the prin- ciple that accretions of assets are the result of profits , which ...
Էջ 31
... capital of the firm , and finally , by the partners individually contributing the deficit according to their respective shares . The assets of a partnership should , at a dissolution 31 The Adjustment of Partnership Accounts .
... capital of the firm , and finally , by the partners individually contributing the deficit according to their respective shares . The assets of a partnership should , at a dissolution 31 The Adjustment of Partnership Accounts .
Էջ 32
... according to the agreement for sharing profit and loss ; if there be no agreement to this effect , then equally . FIRST PROBLEM IN PARTNERSHIP ADJUSTMENTS . To adjust partners ' accounts when the books have been kept by single entry : X ...
... according to the agreement for sharing profit and loss ; if there be no agreement to this effect , then equally . FIRST PROBLEM IN PARTNERSHIP ADJUSTMENTS . To adjust partners ' accounts when the books have been kept by single entry : X ...
Էջ 37
... According to the original agreement in regard to the division of profits or losses , X. would be entitled to 2/5 of $ 1,450.40 = $ 580.16 Y. would be entitled to 7/20 of $ 1,450.40 = 507.64 Z. would be entitled to 4 of $ 1,450.40 ...
... According to the original agreement in regard to the division of profits or losses , X. would be entitled to 2/5 of $ 1,450.40 = $ 580.16 Y. would be entitled to 7/20 of $ 1,450.40 = 507.64 Z. would be entitled to 4 of $ 1,450.40 ...
Էջ 40
... According to the information given , this quarter ( January - March ) contains the heaviest sales ; hence we must , in this instance at least , in an indirect way find this sum . We proceed to do this as follows : We add to the net ...
... According to the information given , this quarter ( January - March ) contains the heaviest sales ; hence we must , in this instance at least , in an indirect way find this sum . We proceed to do this as follows : We add to the net ...
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Common terms and phrases
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Սիրված հատվածներ
Էջ 90 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Էջ 296 - That no contract for the sale of any goods, wares and merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold and actually receive the same or give something in earnest to bind the bargain, or in part payment...
Էջ 135 - Having undertaken such defense, the lawyer is bound by all fair and honorable means, to present every defense that the law of the land permits, to the end that no person may be deprived of life or liberty, but by due process of law...
Էջ 296 - By the seventeenth section, it is enacted that "no contract for the sale of any goods, wares, and merchandise, for the price of £10 sterling, or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...
Էջ 421 - ... 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 69 - Any person who is a citizen of the United States or has declared his intention of becoming such citizen...
Էջ 91 - ... by carriers subject to this Act, and it shall be unlawful for such carriers to keep any other accounts, records or memoranda than those prescribed or approved by the Commission, and it may employ special agents or examiners, who shall have authority under the order of the Commission to inspect and examine any and all accounts, records and memoranda kept by such carriers. This provision shall apply to receivers of carriers and operating trustees.
Էջ 69 - Certified Public Accountant, or the equivalent thereof, issued by or under the authority of any other State of the United States, or of the United States, or the District of Columbia, or any Territory of the United States, or by or under the authority of a foreign nation, when the Board shall be satisfied that their standards and requirements for a certificate as a Certified Public Accountant...
Էջ 424 - ... in every such report shall state whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs as shown by the books of the company, and such report shall be read before the company in general meeting.
Էջ 296 - Every contract for the sale of any goods, chattels, or things in action, for the price of fifty dollars or more, shall be void, unless, First.