Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 29–ի 6-ից 10-ը:
Էջ 164
... desirable . After debate in which Messrs . Montgomery ( Pa . ) , Platt ( Cal . ) , Spurr ( Mass . ) , and Berry ( Md . ) , took part , the original motion to adopt the amendment offered by Mr. Berry was put to a vote and prevailed ...
... desirable . After debate in which Messrs . Montgomery ( Pa . ) , Platt ( Cal . ) , Spurr ( Mass . ) , and Berry ( Md . ) , took part , the original motion to adopt the amendment offered by Mr. Berry was put to a vote and prevailed ...
Էջ 173
... desirable form in the Year Book or in some other suitable manner , the records of this meeting . We had some excellent speeches and there were some on the progromme that we did not hear . I think we all appreciate the spirit in which ...
... desirable form in the Year Book or in some other suitable manner , the records of this meeting . We had some excellent speeches and there were some on the progromme that we did not hear . I think we all appreciate the spirit in which ...
Էջ 191
... desirable from time to time - say once every five years . The information obtained is invaluable for insurance purposes , and also serves as a barometer for the percentage of reserve which is being accumulated for the replacement of ...
... desirable from time to time - say once every five years . The information obtained is invaluable for insurance purposes , and also serves as a barometer for the percentage of reserve which is being accumulated for the replacement of ...
Էջ 195
... desirable to have separate accounts for different classes of machinery , such as engines , boilers , generators , shafting , general machinery , special machin- ery , etc. In the case of the first two items the steam pressure is of ...
... desirable to have separate accounts for different classes of machinery , such as engines , boilers , generators , shafting , general machinery , special machin- ery , etc. In the case of the first two items the steam pressure is of ...
Էջ 196
... desirable to treat these as expense instead of asset accounts . It is also the part of wisdom to charge loose tools to expense , but if capitalized , during the early years of the existence of a plant , the account may be closed out ...
... desirable to treat these as expense instead of asset accounts . It is also the part of wisdom to charge loose tools to expense , but if capitalized , during the early years of the existence of a plant , the account may be closed out ...
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Common terms and phrases
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