Journal of Accountancy, Հատոր 6 |
From inside the book
Արդյունքներ 48–ի 6-ից 10-ը:
Էջ 113
Various C . P . A . Problems . The Accountant ' s Journal ( English ) . The Journal
of Accountancy . The Accountant ' s Manual ( English ) . The Accountant ' s
Manual ( American ) . The New Classification of Electrical Railway Expenses .
Various C . P . A . Problems . The Accountant ' s Journal ( English ) . The Journal
of Accountancy . The Accountant ' s Manual ( English ) . The Accountant ' s
Manual ( American ) . The New Classification of Electrical Railway Expenses .
Էջ 132
Herbert Foster , New Haven , Conn . , has been appointed lecturer on the
problems of business management in the Sheffield Scientific School of Yale
University , Mr . Theo . J . Friedleben is delivering a series of lectures before the
New York ...
Herbert Foster , New Haven , Conn . , has been appointed lecturer on the
problems of business management in the Sheffield Scientific School of Yale
University , Mr . Theo . J . Friedleben is delivering a series of lectures before the
New York ...
Էջ 134
They are not repeating the original error of deciding complicated problems by
applying arbitrarily some general theory . Finally , the Commission is backed by
an irresistible public opinion . The officials of electric and steam railroads do well
to ...
They are not repeating the original error of deciding complicated problems by
applying arbitrarily some general theory . Finally , the Commission is backed by
an irresistible public opinion . The officials of electric and steam railroads do well
to ...
Էջ 138
If accounting literature is enriched with similar small volumes dealing with special
classes of accounts , the task of handling the highly specialized problems which
often confront students and practitioners will be rendered much easier .
If accounting literature is enriched with similar small volumes dealing with special
classes of accounts , the task of handling the highly specialized problems which
often confront students and practitioners will be rendered much easier .
Էջ 140
... second , the more accountants broaden themselves the more efficient they will
be in their calling . The big problems of society are not so much in production as
in distribution . “ We know how to make the cake , and we make it more efficiently
...
... second , the more accountants broaden themselves the more efficient they will
be in their calling . The big problems of society are not so much in production as
in distribution . “ We know how to make the cake , and we make it more efficiently
...
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Common terms and phrases
according American amount annual assets Association audit authority Balance bank Board bonds called capital cash cent Certified charge Commission committee consideration contract corporation cost course court depreciation equipment established examination Exchange existing expenses fact firm fund give given grade hand held important industrial Institute interest Investment issue labor less liabilities limited lines loss March material matter means meeting methods nature necessary notes operation organization partnership period person possible practice present problems profession Profit and Loss profits promoters proper Public Accountants purchase question railroads railway reason received record regard relation reserve respect result road rules securities share sheet Society speculation statement tion United University various 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.