Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 56–ի 6-ից 10-ը:
Էջ 65
... manufacturers of shale bricks . The operations consist of ( 1 ) blasting , digging and conveying the shale to the machines , called quarrying ; ( 2 ) grinding , mixing and moulding the wet bricks , called pans and machines ; ( 3 ) ...
... manufacturers of shale bricks . The operations consist of ( 1 ) blasting , digging and conveying the shale to the machines , called quarrying ; ( 2 ) grinding , mixing and moulding the wet bricks , called pans and machines ; ( 3 ) ...
Էջ 66
... manufacture , cost per thousand bricks for each operation , profit and loss account and balance sheet . Answer to Question 1 : The first step is to determine the quantities passed through or half through each process and the quantities ...
... manufacture , cost per thousand bricks for each operation , profit and loss account and balance sheet . Answer to Question 1 : The first step is to determine the quantities passed through or half through each process and the quantities ...
Էջ 83
... manufacturing plant which originally cost $ 1,000,000 ( or which had that value at March 1 , 1913 ) , and that it would re- quire $ 2,000,000 to replace it . Shall the annual depreciation charge to operations be made on the basis of the ...
... manufacturing plant which originally cost $ 1,000,000 ( or which had that value at March 1 , 1913 ) , and that it would re- quire $ 2,000,000 to replace it . Shall the annual depreciation charge to operations be made on the basis of the ...
Էջ 142
... manufacture , and ( c ) of finished goods on hand ; exclusive , however , of goods on hand or in process of manu- facture for delivery upon firm sales , contracts at fixed prices entered into before the date of the inventory , which ...
... manufacture , and ( c ) of finished goods on hand ; exclusive , however , of goods on hand or in process of manu- facture for delivery upon firm sales , contracts at fixed prices entered into before the date of the inventory , which ...
Էջ 143
... manufacture and disposition of goods within the United States . " The act taxes only income that accrues within the United States . 2. The mere buying of goods within the United States , with capital furnished from abroad , to be sold ...
... manufacture and disposition of goods within the United States . " The act taxes only income that accrues within the United States . 2. The mere buying of goods within the United States , with capital furnished from abroad , to be sold ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York