Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Էջ 29
... necessary that I describe to you the ruling of the cost accounts , because I am coming to the matter of the charges in these accounts for indirect expenses ; and as the charges of indirect expenses are based on two or three classes of ...
... necessary that I describe to you the ruling of the cost accounts , because I am coming to the matter of the charges in these accounts for indirect expenses ; and as the charges of indirect expenses are based on two or three classes of ...
Էջ 31
... necessary to create a record of them , and this is done by having an account in the cost ledgers headed general expense credits , and when the debits are made in the cost accounts , corresponding credits are made in this general expense ...
... necessary to create a record of them , and this is done by having an account in the cost ledgers headed general expense credits , and when the debits are made in the cost accounts , corresponding credits are made in this general expense ...
Էջ 32
... necessary . It is true that making a distinction involves some inconsistency , but accountancy is full of similar inconsistencies . But when Mr. Sprague states that " The qualifications usually ' and ' seldom ' will not do in ...
... necessary . It is true that making a distinction involves some inconsistency , but accountancy is full of similar inconsistencies . But when Mr. Sprague states that " The qualifications usually ' and ' seldom ' will not do in ...
Էջ 37
... necessary is certainty of access at all times to every book and record of the railroad companies . This is a matter in which accountants , as a whole , are vitally interested . No doubt the Committee on the Interstate Commerce 37 Editorial ...
... necessary is certainty of access at all times to every book and record of the railroad companies . This is a matter in which accountants , as a whole , are vitally interested . No doubt the Committee on the Interstate Commerce 37 Editorial ...
Էջ 39
... necessary , in my opinion , if account- ancy is to grow as a national profession , that properly accredited certified public accountants of one State should be allowed to use that designation under proper regulations as to registration ...
... necessary , in my opinion , if account- ancy is to grow as a national profession , that properly accredited certified public accountants of one State should be allowed to use that designation under proper regulations as to registration ...
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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