Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 83–ի 6-ից 10-ը:
Էջ 112
... records are in poor shape . Your means of proof are difficult . Is there another answer ? I frankly say there are two sides to the proposition . But , is not the resolution of the board of directors , which fixed that value , binding ...
... records are in poor shape . Your means of proof are difficult . Is there another answer ? I frankly say there are two sides to the proposition . But , is not the resolution of the board of directors , which fixed that value , binding ...
Էջ 126
... record them according to suitable classification . If the increase in capital assets is not income , the accountant will have no difficulty in showing this fact , as he would be able to show the increase as income if it were properly so ...
... record them according to suitable classification . If the increase in capital assets is not income , the accountant will have no difficulty in showing this fact , as he would be able to show the increase as income if it were properly so ...
Էջ 136
... records of litigation in which the value of the property was in question , the amount at which the property may have been inventoried in probate court , disinterested appraisals by approved methods such as the present value method and ...
... records of litigation in which the value of the property was in question , the amount at which the property may have been inventoried in probate court , disinterested appraisals by approved methods such as the present value method and ...
Էջ 142
... records of the taxpayer . Goods taken in the inventory which have been so intermingled that they cannot be identified with specific in- voices will be deemed to be the goods most recently purchased . ( T. D. 3109 , December 30 , 1920 ) ...
... records of the taxpayer . Goods taken in the inventory which have been so intermingled that they cannot be identified with specific in- voices will be deemed to be the goods most recently purchased . ( T. D. 3109 , December 30 , 1920 ) ...
Էջ 157
... record the acquisition of the properties and capitalization . ( 2 ) How would you treat the 2,5000 shares donated by the stock- holders ? ( 3 ) How would the accounts of the next five years be affected by de- livery to the manager of 1 ...
... record the acquisition of the properties and capitalization . ( 2 ) How would you treat the 2,5000 shares donated by the stock- holders ? ( 3 ) How would the accounts of the next five years be affected by de- livery to the manager of 1 ...
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Common terms and phrases
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