Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 39–ի 6-ից 10-ը:
Էջ 192
... depreciation each year in equal installments , which has been called the " Fixed Proportion Method . " On this plan each year is assessed in equal percent- ages , based on original values . This method is frequently pursued , and proves ...
... depreciation each year in equal installments , which has been called the " Fixed Proportion Method . " On this plan each year is assessed in equal percent- ages , based on original values . This method is frequently pursued , and proves ...
Էջ 193
... depreciation covering a period of ten years , upon an article costing $ 1,000 , the realizable value at the close of the period being placed at $ 100 : Fixed Proportion Years Method . 10 % on original Value 193 Depreciation and Other ...
... depreciation covering a period of ten years , upon an article costing $ 1,000 , the realizable value at the close of the period being placed at $ 100 : Fixed Proportion Years Method . 10 % on original Value 193 Depreciation and Other ...
Էջ 194
... depreciation to various classes of assets may now be considered , the first group consisting of fixed assets . Allusion has already been made to the impropriety of increasing real estate values ; on the other hand , provision for ...
... depreciation to various classes of assets may now be considered , the first group consisting of fixed assets . Allusion has already been made to the impropriety of increasing real estate values ; on the other hand , provision for ...
Էջ 195
... depreciation is fixed , but as the reserve grows the interest charge decreases , being applied to the remainder . The matter is carried even further by the English , a sinking fund being created and charged against the asset , in ...
... depreciation is fixed , but as the reserve grows the interest charge decreases , being applied to the remainder . The matter is carried even further by the English , a sinking fund being created and charged against the asset , in ...
Էջ 196
... depreciation charges , each job being assessed , in addition to the productive and a proportion of the non - productive labor , value of material used , machine cost , etc. , with its share of depreciation on machines used in the ...
... depreciation charges , each job being assessed , in addition to the productive and a proportion of the non - productive labor , value of material used , machine cost , etc. , with its share of depreciation on machines used in the ...
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American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University