Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 55–ի 6-ից 10-ը:
Էջ 21
... I described to you last week . When these debit : are made , a corresponding credit has to be made , and for this pur pose a general ledger account should be opened entitled " 21 Factory Accounting as Applied to Machine Shops .
... I described to you last week . When these debit : are made , a corresponding credit has to be made , and for this pur pose a general ledger account should be opened entitled " 21 Factory Accounting as Applied to Machine Shops .
Էջ 23
... think I ought to warn you that this is a method of my own , and that as far as I know it is not used except where I have used it , and that it is without other authority , 23 Factory Accounting as Applied to Machine Shops .
... think I ought to warn you that this is a method of my own , and that as far as I know it is not used except where I have used it , and that it is without other authority , 23 Factory Accounting as Applied to Machine Shops .
Էջ 25
... the temperature of the water that goes into the boilers , and of the boiler pressures . Then a record must be kept of the engines operated , and the power developed must be arrived at 25 Factory Accounting as Applied to Machine Shops .
... the temperature of the water that goes into the boilers , and of the boiler pressures . Then a record must be kept of the engines operated , and the power developed must be arrived at 25 Factory Accounting as Applied to Machine Shops .
Էջ 27
... the workmen's weekly wages sheets , and the " Power Time " is arrived at by taking the non - running time sheet for the same MACHINE NO . Machine Rate . Power . h.p. Rate 27 Factory Accounting as Applied to Machine Shops .
... the workmen's weekly wages sheets , and the " Power Time " is arrived at by taking the non - running time sheet for the same MACHINE NO . Machine Rate . Power . h.p. Rate 27 Factory Accounting as Applied to Machine Shops .
Էջ 29
... general supplies ; then a proportion of the expense of the tool department furnishing small tools for general uses to the departments as they need them , and receiving them back 29 Factory Accounting as Applied to Machine Shops .
... general supplies ; then a proportion of the expense of the tool department furnishing small tools for general uses to the departments as they need them , and receiving them back 29 Factory Accounting as Applied to Machine Shops .
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American Association American Locomotive Company amount assets Association of Public audit auditor average balance sheet bank bill bonds bookkeeping capital cars cash cent Certified Public Accountants City New York commercial committee company's controlling accounts corporations cost accounts creditors debit debt debtor depreciation discounts dividends earnings Elijah W examination expenditures fact freight income increase interest Interstate Commerce Commission inventory James Jones jobber JOSEPH FRENCH JOHNSON JOURNAL OF ACCOUNTANCY labor ledger liabilities loans locomotives machine rates maintenance manufacturing material meeting ment method mile run N. Y. New York Pacific paid payment Pennsylvania practice preferred stock present production profession proper proprietorship purchase railroad rails railway received record repairs result Schedule securities Sells Society of Certified statement surplus tion trial balance trust wages York City