Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 84–ի 6-ից 10-ը:
Էջ 24
... means for the purpose of running the ma- chinery of a single manufacturing plant , and if , as I suggested in my last lecture , no distinction should be made in the cost of the unit of power , which we will consider as the horse - power ...
... means for the purpose of running the ma- chinery of a single manufacturing plant , and if , as I suggested in my last lecture , no distinction should be made in the cost of the unit of power , which we will consider as the horse - power ...
Էջ 25
... means be in conformity with the principle of analytical cost accounts , inasmuch as it merely aims to determine a cost figure , and not to show with all the clearness possible the conditions which are affecting the cost . Steam is ...
... means be in conformity with the principle of analytical cost accounts , inasmuch as it merely aims to determine a cost figure , and not to show with all the clearness possible the conditions which are affecting the cost . Steam is ...
Էջ 26
... means I have described , and the pounds of steam used by each engine for each unit of horse - power developed must be determined , and so an account made of steam consump- tion to set against the record of steam produced . It is ...
... means I have described , and the pounds of steam used by each engine for each unit of horse - power developed must be determined , and so an account made of steam consump- tion to set against the record of steam produced . It is ...
Էջ 30
... means of a percentage corresponding to the ratio between the total machine rates in the department plus the total direct labor to operate the machines fully , and the amount of the department general expenses ; and this percentage is ...
... means of a percentage corresponding to the ratio between the total machine rates in the department plus the total direct labor to operate the machines fully , and the amount of the department general expenses ; and this percentage is ...
Էջ 36
... means of the records of ton mileage , train mileage , engine mileage , fuel costs , and so on , which are laid before him , is able at once to put his finger on the man who is not getting things done with proper economy and despatch ...
... means of the records of ton mileage , train mileage , engine mileage , fuel costs , and so on , which are laid before him , is able at once to put his finger on the man who is not getting things done with proper economy and despatch ...
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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