Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 100–ի 6-ից 10-ը:
Էջ 32
... fact that Mr. Sprague's letter raises a ques- tion of far greater moment to accountants than that of the treat- ment of premiums and discounts . In so far as Mr. Sprague aims to show that cases will arise where a refusal to credit a ...
... fact that Mr. Sprague's letter raises a ques- tion of far greater moment to accountants than that of the treat- ment of premiums and discounts . In so far as Mr. Sprague aims to show that cases will arise where a refusal to credit a ...
Էջ 33
... fact is that , in this as in other matters in commercial life , the methods adopted are necessarily a compromise between theoretical exactitude and practicability , and the accountant who loses sight of the one through looking too ...
... fact is that , in this as in other matters in commercial life , the methods adopted are necessarily a compromise between theoretical exactitude and practicability , and the accountant who loses sight of the one through looking too ...
Էջ 37
... fact , the law does not say that railroad accounts shall be either uniform or permanent in form , but only that they must be prescribed or approved by the Commission . It is not too much to hope that Professor Adams will be content to ...
... fact , the law does not say that railroad accounts shall be either uniform or permanent in form , but only that they must be prescribed or approved by the Commission . It is not too much to hope that Professor Adams will be content to ...
Էջ 44
... fact that the bonded debts of these two companies are stated as separate items in the balance sheet renders this view of these items improbable . The last and most probable view of these two items is that the one represents an excess of ...
... fact that the bonded debts of these two companies are stated as separate items in the balance sheet renders this view of these items improbable . The last and most probable view of these two items is that the one represents an excess of ...
Էջ 47
... fact that the sales for the year 1904-05 were about $ 71,210,000 and those of the preceding year about $ 79,170,000 , the item , " Accounts and Bills Payable , " seems large ; it is probably more than one - seventh of the entire ...
... fact that the sales for the year 1904-05 were about $ 71,210,000 and those of the preceding year about $ 79,170,000 , the item , " Accounts and Bills Payable , " seems large ; it is probably more than one - seventh of the entire ...
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Common terms and phrases
American Association American Locomotive Company amount assets Association of Public audit auditor average balance sheet bank bill bonds bookkeeping capital cars cash cent Certified Public Accountants City New York commercial committee company's controlling accounts corporations cost accounts creditors debit debt debtor depreciation discounts dividends earnings Elijah W examination expenditures fact freight income increase interest Interstate Commerce Commission inventory James Jones jobber JOSEPH FRENCH JOHNSON JOURNAL OF ACCOUNTANCY labor ledger liabilities loans locomotives machine rates maintenance manufacturing material meeting ment method mile run N. Y. New York Pacific paid payment Pennsylvania practice preferred stock present production profession proper proprietorship purchase railroad rails railway received record repairs result Schedule securities Sells Society of Certified statement surplus tion trial balance trust wages York City