Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 43–ի 6-ից 10-ը:
Էջ 52
... published in the April number as a solution of problem one , set in practical accounting at the January C. P. A. Examination . Passing over the incorrect handling of the securities which re- 52 The Journal of Accountancy .
... published in the April number as a solution of problem one , set in practical accounting at the January C. P. A. Examination . Passing over the incorrect handling of the securities which re- 52 The Journal of Accountancy .
Էջ 53
Passing over the incorrect handling of the securities which re- sults in a difference of $ 1,000 on both sides of the account , the principal ( and principle ) error in the statement as published is that the mortgagee and the sureties ...
Passing over the incorrect handling of the securities which re- sults in a difference of $ 1,000 on both sides of the account , the principal ( and principle ) error in the statement as published is that the mortgagee and the sureties ...
Էջ 54
... securities from the standpoint of the investor , since , unless the company desires to postpone indefinitely the payment of divi- dends on the common stock , it will , when earnings permit , pay a dividend on its cumulative preferred ...
... securities from the standpoint of the investor , since , unless the company desires to postpone indefinitely the payment of divi- dends on the common stock , it will , when earnings permit , pay a dividend on its cumulative preferred ...
Էջ 103
... securities , this answers practically the same purpose . Revaluation may be con- sidered a fifth method of allowing for depreciation , but , for the reasons already given , it is not advisable to encourage its use . The following ...
... securities , this answers practically the same purpose . Revaluation may be con- sidered a fifth method of allowing for depreciation , but , for the reasons already given , it is not advisable to encourage its use . The following ...
Էջ 104
... securities . In the latter event this reserve would serve the purpose of a sink- ing fund , with the additional advantage that no fluctuation of interest in the future will affect it , because interest has not been considered at first ...
... securities . In the latter event this reserve would serve the purpose of a sink- ing fund , with the additional advantage that no fluctuation of interest in the future will affect it , because interest has not been considered at first ...
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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