Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 89–ի 1-ից 5-ը:
Էջ 4
... proper period by inventorying the goods on hand at the difference between contract price and the deductions , consequently above cost price , which really results in an appreciation before the sale is actually consummated . In such a ...
... proper period by inventorying the goods on hand at the difference between contract price and the deductions , consequently above cost price , which really results in an appreciation before the sale is actually consummated . In such a ...
Էջ 5
... proper to allow the appreciated values to be used . In view of the numerous indeterminable accidents and contingencies in business affairs , however , it is wise to recommend that the profits on such stock in trade should not be drawn ...
... proper to allow the appreciated values to be used . In view of the numerous indeterminable accidents and contingencies in business affairs , however , it is wise to recommend that the profits on such stock in trade should not be drawn ...
Էջ 6
... proper safeguards it is proper in such a case to allow the book accounts to be so written up as to show the real conservative values . The safeguards which might be recommended are : first , the appraisement of the plant and equipment ...
... proper safeguards it is proper in such a case to allow the book accounts to be so written up as to show the real conservative values . The safeguards which might be recommended are : first , the appraisement of the plant and equipment ...
Էջ 7
... proper condition of the books of account exists . Such an appraisement will be a sufficient basis for an entry made ... proper values . A writing up of the account upon proper author- ity , while not strictly an appreciation , being ...
... proper condition of the books of account exists . Such an appraisement will be a sufficient basis for an entry made ... proper values . A writing up of the account upon proper author- ity , while not strictly an appreciation , being ...
Էջ 8
... proper , it should not be passed by the accountant without a knowledge of the purpose of the secret re- serve . It would be well for him to determine if the stock has changed hands during the interval , and if so to whom . Is the ...
... proper , it should not be passed by the accountant without a knowledge of the purpose of the secret re- serve . It would be well for him to determine if the stock has changed hands during the interval , and if so to whom . Is the ...
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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