Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 100–ի 6-ից 10-ը:
Էջ 45
... fact a democratic government . Laws are now being made for the purpose of main- taining discipline , and certain of your number will be chosen by you to govern the Institute and administer its laws . This demo- cratic government , which ...
... fact a democratic government . Laws are now being made for the purpose of main- taining discipline , and certain of your number will be chosen by you to govern the Institute and administer its laws . This demo- cratic government , which ...
Էջ 49
... fact that it has been conducted on somewhat exclusive lines , and that , at no time , has the Council let down the bars . All accountants , in order to gain admission to the Institute , must pass an Entrance Examination as to general ...
... fact that it has been conducted on somewhat exclusive lines , and that , at no time , has the Council let down the bars . All accountants , in order to gain admission to the Institute , must pass an Entrance Examination as to general ...
Էջ 57
... fact that the various groups of producers are so related that a feeling of divided interests is created in the process of procuring , preparing , and delivering a commodity to the consumer . There- fore , the farmer regards the ...
... fact that the various groups of producers are so related that a feeling of divided interests is created in the process of procuring , preparing , and delivering a commodity to the consumer . There- fore , the farmer regards the ...
Էջ 58
... fact that price movements from one level to another are not uniform , nor is the path downward represented by a smooth inclined plane . Fluctuation in prices is the order of the day , and uncertainty is the breath of life to specu ...
... fact that price movements from one level to another are not uniform , nor is the path downward represented by a smooth inclined plane . Fluctuation in prices is the order of the day , and uncertainty is the breath of life to specu ...
Էջ 59
... fact that , historically , state legislation has ever failed to remove the evils connected with speculation , without inflicting an injury upon trade and industry too great to be borne . With the supporters of speculation arguing that ...
... fact that , historically , state legislation has ever failed to remove the evils connected with speculation , without inflicting an injury upon trade and industry too great to be borne . With the supporters of speculation arguing that ...
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Common terms and phrases
agreement American Association amount annual assets Association of Public Atlantic City audit auditor balance sheet bank Board bonds bookkeeping CAPITAL ACCOUNT cash cent Certified Public Accountants charge Chartered Accountants classification Commerce Commission committee contract controlling account corporation cost accounts court currency debit December 31 depreciation discount Drawing Account electric equipment examination Exchange expenses fact February 28 firm goodwill grade industrial Institute interest Interstate Commerce Commission interurban Inventory Investment issue JOSEPH FRENCH JOHNSON labor ledger liabilities matter ment methods municipal Notes Receivable operation organization partners partnership Payable payment practice present profession Profit and Loss promoters purchase question railroads reason reserve result road rules salary securities share of profits sinking fund Society speculation statement statute Statute of Frauds stockholders storeroom surplus tion University York
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.