Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 93–ի 6-ից 10-ը:
Էջ 21
It follows that the pay - roll and general expense items will be brought into the
storeroom ledger . ... actual payrolls ; and the credits of general expenses posted
from sorting reports are set against the debits of actual general expenses
incurred ...
It follows that the pay - roll and general expense items will be brought into the
storeroom ledger . ... actual payrolls ; and the credits of general expenses posted
from sorting reports are set against the debits of actual general expenses
incurred ...
Էջ 22
On the debit side of the cutting report is entered at its cost price the leather that is
taken to cut up , and the cutting labor is entered , and a percentage upon the
cutting labor to take up the general expenses of the room ; and on the credit side
of ...
On the debit side of the cutting report is entered at its cost price the leather that is
taken to cut up , and the cutting labor is entered , and a percentage upon the
cutting labor to take up the general expenses of the room ; and on the credit side
of ...
Էջ 23
In the general ledger the controlling account for the sole leather storeroom will be
in four divisions , for materials purchased , and labor , and general expenses ,
and issues of leather , just as in the case of the upper leather storeroom ...
In the general ledger the controlling account for the sole leather storeroom will be
in four divisions , for materials purchased , and labor , and general expenses ,
and issues of leather , just as in the case of the upper leather storeroom ...
Էջ 24
Where these variations involve changed labor expense , it is very necessary in
order to protect profits , that they be very carefully watched , and the difference in
the cost that is created clearly seen . Where these differences occur , the
standard ...
Where these variations involve changed labor expense , it is very necessary in
order to protect profits , that they be very carefully watched , and the difference in
the cost that is created clearly seen . Where these differences occur , the
standard ...
Էջ 25
The labor cost sheet could then be made into a labor and machine expense cost
sheet , and against each operation ... and would be credited against the actual
machinery expenses in the various departments , exactly as is done with the ...
The labor cost sheet could then be made into a labor and machine expense cost
sheet , and against each operation ... and would be credited against the actual
machinery expenses in the various departments , exactly as is done with the ...
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Սիրված հատվածներ
Էջ 90 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Էջ 296 - That no contract for the sale of any goods, wares and merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold and actually receive the same or give something in earnest to bind the bargain, or in part payment...
Էջ 135 - Having undertaken such defense, the lawyer is bound by all fair and honorable means, to present every defense that the law of the land permits, to the end that no person may be deprived of life or liberty, but by due process of law...
Էջ 296 - By the seventeenth section, it is enacted that "no contract for the sale of any goods, wares, and merchandise, for the price of £10 sterling, or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...
Էջ 421 - ... is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Էջ 69 - Any person who is a citizen of the United States or has declared his intention of becoming such citizen...
Էջ 91 - ... by carriers subject to this Act, and it shall be unlawful for such carriers to keep any other accounts, records or memoranda than those prescribed or approved by the Commission, and it may employ special agents or examiners, who shall have authority under the order of the Commission to inspect and examine any and all accounts, records and memoranda kept by such carriers. This provision shall apply to receivers of carriers and operating trustees.
Էջ 69 - Certified Public Accountant, or the equivalent thereof, issued by or under the authority of any other State of the United States, or of the United States, or the District of Columbia, or any Territory of the United States, or by or under the authority of a foreign nation, when the Board shall be satisfied that their standards and requirements for a certificate as a Certified Public Accountant...
Էջ 424 - ... in every such report shall state whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs as shown by the books of the company, and such report shall be read before the company in general meeting.
Էջ 296 - Every contract for the sale of any goods, chattels, or things in action, for the price of fifty dollars or more, shall be void, unless, First.