Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Էջ 189
... Reserves . * BY ALFRED KNIGHT , General Auditor of The Fleischmann Company . No. 3 The truth in regard to affairs is sought by the accountant . In arriving at the truth , however , difficulties are often encountered through speculative ...
... Reserves . * BY ALFRED KNIGHT , General Auditor of The Fleischmann Company . No. 3 The truth in regard to affairs is sought by the accountant . In arriving at the truth , however , difficulties are often encountered through speculative ...
Էջ 191
... reserve . The best authorities of both England and the United States , however , are agreed that depreciation can best be handled through the accumulation of adequate reserves , the values ( except when assets are disposed of ) not ...
... reserve . The best authorities of both England and the United States , however , are agreed that depreciation can best be handled through the accumulation of adequate reserves , the values ( except when assets are disposed of ) not ...
Էջ 192
The amount to be accumulated as a reserve should be the difference between the actual cost of the asset and the estimated break - up value when discarded , which sum is thereupon spread over the years of life of the asset . There are ...
The amount to be accumulated as a reserve should be the difference between the actual cost of the asset and the estimated break - up value when discarded , which sum is thereupon spread over the years of life of the asset . There are ...
Էջ 193
... reserve being invested , in order that the sum may be available when needed . When the amount reserved is carried in floating assets and not specially allocated , it may not be possible to realize upon such assets at a critical time ...
... reserve being invested , in order that the sum may be available when needed . When the amount reserved is carried in floating assets and not specially allocated , it may not be possible to realize upon such assets at a critical time ...
Էջ 195
... reserve grows the interest charge decreases , being applied to the remainder . The matter is carried even further by the English , a sinking fund being created and charged against the asset , in addition to inter- est . In this country ...
... reserve grows the interest charge decreases , being applied to the remainder . The matter is carried even further by the English , a sinking fund being created and charged against the asset , in addition to inter- est . In this country ...
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American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University