Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 87–ի 6-ից 10-ը:
Էջ 10
... profit and loss . Of course , it would not have been proper to have charged all the expenditures to the revenue accounts as expenses of the current year , but a better method of handling the ΤΟ The Journal of Accountancy .
... profit and loss . Of course , it would not have been proper to have charged all the expenditures to the revenue accounts as expenses of the current year , but a better method of handling the ΤΟ The Journal of Accountancy .
Էջ 11
... proper authority , under proper circumstances and with full ex- planation , is a permanent record of the appreciation . Anyone entitled to examine the books and accounts may plainly see the character of the transaction . Nothing is ...
... proper authority , under proper circumstances and with full ex- planation , is a permanent record of the appreciation . Anyone entitled to examine the books and accounts may plainly see the character of the transaction . Nothing is ...
Էջ 12
... proper authority and definitely settled at the time . A third method resulting in the appreciation of accounts is the failure to consider on the accounts the proper depreciation taking place in the asset . For instance , many companies ...
... proper authority and definitely settled at the time . A third method resulting in the appreciation of accounts is the failure to consider on the accounts the proper depreciation taking place in the asset . For instance , many companies ...
Էջ 13
... proper and not suggestive of wrong or dis- honest motives , an adjustment of book values to conform to the real conservative values by a journal entry , supported by the authority of a disinterested expert , is legitimate . The ...
... proper and not suggestive of wrong or dis- honest motives , an adjustment of book values to conform to the real conservative values by a journal entry , supported by the authority of a disinterested expert , is legitimate . The ...
Էջ 14
... proper sense of proportion ; men who recognize their duties to their fellow - men and to the communities in which they live ; men who will strive mightily for success , but will scorn to do a cowardly , unfair , or dishonest act . In ...
... proper sense of proportion ; men who recognize their duties to their fellow - men and to the communities in which they live ; men who will strive mightily for success , but will scorn to do a cowardly , unfair , or dishonest act . In ...
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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