Journal of Accountancy, Հատոր 6American Institute of Certified Public Accountants, 1908 |
From inside the book
Արդյունքներ 45–ի 6-ից 10-ը:
Էջ 47
a position of the highest respect in England , on a par with the learned professions of medicine and law . To secure membership in the Institute of Chartered Account- ants , a man must have served an apprenticeship of five years in the ...
a position of the highest respect in England , on a par with the learned professions of medicine and law . To secure membership in the Institute of Chartered Account- ants , a man must have served an apprenticeship of five years in the ...
Էջ 63
... respects the report of the committee was accepted and adopted . The report of the Treasurer , Mr. H. T. Westermann , showing a bal- ance of $ 2,098.47 , was presented and received : Balance on hand as per Treasurer's report , Septem ...
... respects the report of the committee was accepted and adopted . The report of the Treasurer , Mr. H. T. Westermann , showing a bal- ance of $ 2,098.47 , was presented and received : Balance on hand as per Treasurer's report , Septem ...
Էջ 66
... respect of powers possessed or the extent of legal recognition afforded , enjoyed by the Insti- tute of Chartered Accountants which are not equally enjoyed by the Society of Accountants and Auditors and the Central Association of ...
... respect of powers possessed or the extent of legal recognition afforded , enjoyed by the Insti- tute of Chartered Accountants which are not equally enjoyed by the Society of Accountants and Auditors and the Central Association of ...
Էջ 68
... respect- ively , in a condensed form , giving information as concisely as possible . It is very doubtful whether American students of accountancy could advantageously use this book , in view of the admirable American edition of ...
... respect- ively , in a condensed form , giving information as concisely as possible . It is very doubtful whether American students of accountancy could advantageously use this book , in view of the admirable American edition of ...
Էջ 72
... respects as to certain details . There seems to be a tendency to bar out Certified Public accountants of one State who wish to practice as such in another State , and for that reason I pointed out years ago the advisability of having a ...
... respects as to certain details . There seems to be a tendency to bar out Certified Public accountants of one State who wish to practice as such in another State , and for that reason I pointed out years ago the advisability of having a ...
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Common terms and phrases
agreement American Association amount annual assets Association of Public Atlantic City audit auditor balance sheet bank Board bonds bookkeeping CAPITAL ACCOUNT cash cent Certified Public Accountants charge Chartered Accountants classification Commerce Commission committee contract controlling account corporation cost accounts court currency debit December 31 depreciation discount Drawing Account electric equipment examination Exchange expenses fact February 28 firm goodwill grade industrial Institute interest Interstate Commerce Commission interurban Inventory Investment issue JOSEPH FRENCH JOHNSON labor ledger liabilities matter ment methods municipal Notes Receivable operation organization partners partnership Payable payment practice present profession Profit and Loss promoters purchase question railroads reason reserve result road rules salary securities share of profits sinking fund Society speculation statement statute Statute of Frauds stockholders storeroom surplus tion University 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.