Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 90–ի 6-ից 10-ը:
Էջ 26
... INCREASE ON APPRAISED VALUE . Any asset being sold at an increast price , and the account rep- resenting it having been credited by cash received , the excess would be charged to the asset - account and credited ( not directly to the ...
... INCREASE ON APPRAISED VALUE . Any asset being sold at an increast price , and the account rep- resenting it having been credited by cash received , the excess would be charged to the asset - account and credited ( not directly to the ...
Էջ 32
... increase or decrease the total cash balance , as distinguisht from those which are transfers between branches or receptacles . The public columns exactly correspond to the entries of Mode II . Each transaction must necessarily , in this ...
... increase or decrease the total cash balance , as distinguisht from those which are transfers between branches or receptacles . The public columns exactly correspond to the entries of Mode II . Each transaction must necessarily , in this ...
Էջ 37
... increases with the lapse of time . With cash on deposit , which is less liquid , the error is generally in calculation only , and a daily proof , tho not so necessary as in cash on hand , is still desirable . 398. It is unnecessary ...
... increases with the lapse of time . With cash on deposit , which is less liquid , the error is generally in calculation only , and a daily proof , tho not so necessary as in cash on hand , is still desirable . 398. It is unnecessary ...
Էջ 45
... increase of 465 over the membership of the previous year . On the first of June , 1904 , the organized membership was 4,528 , and the indi- vidual 799 , making a total of 5,327 . * On the first of June , 1905 , the organized membership ...
... increase of 465 over the membership of the previous year . On the first of June , 1904 , the organized membership was 4,528 , and the indi- vidual 799 , making a total of 5,327 . * On the first of June , 1905 , the organized membership ...
Էջ 46
... increased and enthusiasm for them would be promoted by their undertaking practical work such as the organization of bureaus for the exchange of credit information and adjustment bureaus . The National Association has come to see that it ...
... increased and enthusiasm for them would be promoted by their undertaking practical work such as the organization of bureaus for the exchange of credit information and adjustment bureaus . The National Association has come to see that it ...
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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