Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 95–ի 6-ից 10-ը:
Էջ 78
... charged to this account . Each year a credit has been made to the account for depreciation , offset by corresponding debit to profit and loss account , the ratio of depreciation being adequate . The company now disposes of a part of its ...
... charged to this account . Each year a credit has been made to the account for depreciation , offset by corresponding debit to profit and loss account , the ratio of depreciation being adequate . The company now disposes of a part of its ...
Էջ 79
... charged to sur- plus Question 3 : $ 1,500.00 In a certain department of a large dry - goods house the purchases for a year were $ 30,000.00 . They were in the first place marked up for " selling " purposes to $ 45,000.00 . Later ...
... charged to sur- plus Question 3 : $ 1,500.00 In a certain department of a large dry - goods house the purchases for a year were $ 30,000.00 . They were in the first place marked up for " selling " purposes to $ 45,000.00 . Later ...
Էջ 85
... charges shall be based in each . instance upon the percentage of the original cost ( estimated if not known ) , ledger value or purchase price of the property de- termined to be equitable by the carrier's experience and best sources of ...
... charges shall be based in each . instance upon the percentage of the original cost ( estimated if not known ) , ledger value or purchase price of the property de- termined to be equitable by the carrier's experience and best sources of ...
Էջ 86
... charged off as depreciation expense , no further depreciation may be written off . Due to the fact that our income ... charged against the accumulated profits of previous years as reflected in the surplus , or shall the amount be charged ...
... charged off as depreciation expense , no further depreciation may be written off . Due to the fact that our income ... charged against the accumulated profits of previous years as reflected in the surplus , or shall the amount be charged ...
Էջ 87
... charged against the accumulated profits of these past years , thus bringing that figure to what it really should have been . In the case of the maximum return possible under the sup- ply - and - demand schedules of a monopoly , it may ...
... charged against the accumulated profits of these past years , thus bringing that figure to what it really should have been . In the case of the maximum return possible under the sup- ply - and - demand schedules of a monopoly , it may ...
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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