Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 6-ից 10-ը:
Էջ 78
... asset account , and they should be taken out and charged to surplus , except those of the current year , which should be charged to profit and loss . As the asset account had been credited with depreciation , the balance of the account ...
... asset account , and they should be taken out and charged to surplus , except those of the current year , which should be charged to profit and loss . As the asset account had been credited with depreciation , the balance of the account ...
Էջ 79
advisable to take the depreciation credits out of the asset account and set them up in a reserve . ( b ) Cash Reserve for depreciation . Surplus .... Truck account ... To record the wreck of a truck costing .. $ 1,250.00 1,600.00 ...
advisable to take the depreciation credits out of the asset account and set them up in a reserve . ( b ) Cash Reserve for depreciation . Surplus .... Truck account ... To record the wreck of a truck costing .. $ 1,250.00 1,600.00 ...
Էջ 81
... assets . Inasmuch as supplies and materials are entirely consumed in one or , at most , a few processes of ... asset due to its use for productive purposes , and due to the passage of time , is to show the asset at its net value on the ...
... assets . Inasmuch as supplies and materials are entirely consumed in one or , at most , a few processes of ... asset due to its use for productive purposes , and due to the passage of time , is to show the asset at its net value on the ...
Էջ 82
... assets . An economist of national repute informs us that depreciation over and above adequate repairs , replacements and renewals is a mere abstraction -a bookkeeping fiction ; while even Dicksee , in his Advanced Ac- counting ( p . 5 ) ...
... assets . An economist of national repute informs us that depreciation over and above adequate repairs , replacements and renewals is a mere abstraction -a bookkeeping fiction ; while even Dicksee , in his Advanced Ac- counting ( p . 5 ) ...
Էջ 83
... assets or on the basis of what it will cost to re- place these assets when worn out . To make the problem concrete , assume a manufacturing plant which originally cost $ 1,000,000 ( or which had that value at March 1 , 1913 ) , and that ...
... assets or on the basis of what it will cost to re- place these assets when worn out . To make the problem concrete , assume a manufacturing plant which originally cost $ 1,000,000 ( or which had that value at March 1 , 1913 ) , and that ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York