Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 75–ի 6-ից 10-ը:
Էջ 81
... practice in ac- counting , and our understanding of the fundamental meaning of depreciation . Before taking up these special problems , however , it is well to observe anew the fundamental purpose of the depreciation charge . This ...
... practice in ac- counting , and our understanding of the fundamental meaning of depreciation . Before taking up these special problems , however , it is well to observe anew the fundamental purpose of the depreciation charge . This ...
Էջ 84
... This computing of the depreciation charge upon the original cost of the equipment is not only sound in theory but is largely followed in practice . Both the interstate commerce commission and 84 The Journal of Accountancy.
... This computing of the depreciation charge upon the original cost of the equipment is not only sound in theory but is largely followed in practice . Both the interstate commerce commission and 84 The Journal of Accountancy.
Էջ 85
followed in practice . Both the interstate commerce commission and the internal revenue bureau hold that depreciation shall be so computed , unless a satisfactory reason can be advanced for using some other basis . In the interstate ...
followed in practice . Both the interstate commerce commission and the internal revenue bureau hold that depreciation shall be so computed , unless a satisfactory reason can be advanced for using some other basis . In the interstate ...
Էջ 90
... practice to the best recognized principles of accounting , oftentimes expediency required them to depart some- what from those principles . That is very largely the condition here . Suppose , in the case of an asset having an estimated ...
... practice to the best recognized principles of accounting , oftentimes expediency required them to depart some- what from those principles . That is very largely the condition here . Suppose , in the case of an asset having an estimated ...
Էջ 92
... practice will never be made good . " That depreciation does actually exist in the case of a public utility , it is assumed , no accountant will deny . Most accountants , undoubtedly , have not analyzed the problem as carefully or as ...
... practice will never be made good . " That depreciation does actually exist in the case of a public utility , it is assumed , no accountant will deny . Most accountants , undoubtedly , have not analyzed the problem as carefully or as ...
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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