Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 37–ի 6-ից 10-ը:
Էջ 109
... close by extending to every person who is not now a member of the institute an invitation to make application for membership therein if he has the necessary qualifications and can comply with the requirements for membership . If he has ...
... close by extending to every person who is not now a member of the institute an invitation to make application for membership therein if he has the necessary qualifications and can comply with the requirements for membership . If he has ...
Էջ 131
... close of his address a discussion of the paper was led by Chester A. Jordan , of Portland , Maine , L. G. Fisher , of Providence , Rhode Inventory Values at December 31 , 1920 . by W. H. Moies , of Providence . Island , then read a ...
... close of his address a discussion of the paper was led by Chester A. Jordan , of Portland , Maine , L. G. Fisher , of Providence , Rhode Inventory Values at December 31 , 1920 . by W. H. Moies , of Providence . Island , then read a ...
Էջ 157
... ( 3 ) How would the accounts of the next five years be affected by de- livery to the manager of 1/5 of such donated stock at the close of each year ? Solution , Question 2 : ( 1 ) Opening entry 157 Students ' Department.
... ( 3 ) How would the accounts of the next five years be affected by de- livery to the manager of 1/5 of such donated stock at the close of each year ? Solution , Question 2 : ( 1 ) Opening entry 157 Students ' Department.
Էջ 158
... close of each year charging salaries and crediting treasury stock $ 45,000.00 . The charge should be made to salaries and not to capital surplus , because the president's salary is an operating expense - the fact that it is paid in ...
... close of each year charging salaries and crediting treasury stock $ 45,000.00 . The charge should be made to salaries and not to capital surplus , because the president's salary is an operating expense - the fact that it is paid in ...
Էջ 169
... close of the fiscal year . If the corpora- tion has not arranged for the financing of the exceptionally large expenditures and could not be relieved from abiding by the ob- ligations of the contract , without serious consequences ...
... close of the fiscal year . If the corpora- tion has not arranged for the financing of the exceptionally large expenditures and could not be relieved from abiding by the ob- ligations of the contract , without serious consequences ...
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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