Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 73–ի 6-ից 10-ը:
Էջ 30
... partnership dissolved before its time . The clause should state the proportions in which the capital is to be contributed , and the proportion in which it is to be shared at dissolution , or on the admission of a new partner . The fact ...
... partnership dissolved before its time . The clause should state the proportions in which the capital is to be contributed , and the proportion in which it is to be shared at dissolution , or on the admission of a new partner . The fact ...
Էջ 31
... partnership deed , as then a majority of the partners cannot change the auditor , although , of course , he can still be changed by the unanimous decision ... partnership should , at a dissolution 31 The Adjustment of Partnership Accounts .
... partnership deed , as then a majority of the partners cannot change the auditor , although , of course , he can still be changed by the unanimous decision ... partnership should , at a dissolution 31 The Adjustment of Partnership Accounts .
Էջ 32
... PARTNERSHIP ADJUSTMENTS . To adjust partners ' accounts when the books have been kept by single entry : X. , Y. , and Z. were partners in a trading concern , having articles of agreement among them in writing , and among other clauses ...
... PARTNERSHIP ADJUSTMENTS . To adjust partners ' accounts when the books have been kept by single entry : X. , Y. , and Z. were partners in a trading concern , having articles of agreement among them in writing , and among other clauses ...
Էջ 33
... Receivable 2,300 X. Less Reserve Inventory 3,985 1,650 $ 8,635 $ 1,600 1,400 $ 3,000 1,350 $ 1,714 1,500 4,285 $ 8,635 STATEMENT OF RECEIPTS AND PAYMENTS . January - February , 33 The Adjustment of Partnership Accounts .
... Receivable 2,300 X. Less Reserve Inventory 3,985 1,650 $ 8,635 $ 1,600 1,400 $ 3,000 1,350 $ 1,714 1,500 4,285 $ 8,635 STATEMENT OF RECEIPTS AND PAYMENTS . January - February , 33 The Adjustment of Partnership Accounts .
Էջ 34
... partnership , the surviving partners are to continue the business , and the deceased partner's share is to be determined by the balance shown to his account in the Ledger . In addition to this his share of goodwill is to be taken into ...
... partnership , the surviving partners are to continue the business , and the deceased partner's share is to be determined by the balance shown to his account in the Ledger . In addition to this his share of goodwill is to be taken into ...
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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.