Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Էջ 193
... securities . This method is not commonly used , because , as a gen- eral rule , a business can earn a larger percentage of interest than can be obtained by investments in securities . However , the " Sinking Fund Method " may be ...
... securities . This method is not commonly used , because , as a gen- eral rule , a business can earn a larger percentage of interest than can be obtained by investments in securities . However , the " Sinking Fund Method " may be ...
Էջ 198
... securities . Such a fund is , of course , an asset which is ear- marked " in such a manner as to show its relation to the reserve account on the liability side of the ledger . In the present instance the term " Insurance Reserve Fund ...
... securities . Such a fund is , of course , an asset which is ear- marked " in such a manner as to show its relation to the reserve account on the liability side of the ledger . In the present instance the term " Insurance Reserve Fund ...
Էջ 199
... Securities purchased at a low cost which subsequently rise in value , form a common source of secret reserve , as the prudent business man is loath to anticipate profits by writing up the value of such assets . 199 Depreciation and ...
... Securities purchased at a low cost which subsequently rise in value , form a common source of secret reserve , as the prudent business man is loath to anticipate profits by writing up the value of such assets . 199 Depreciation and ...
Էջ 237
... securities representing its properties are selling at prices that range from 30 to 60 per cent . lower than were obtained for them one year ago . The money needed to keep business going is harder to get to - day than was any sum ...
... securities representing its properties are selling at prices that range from 30 to 60 per cent . lower than were obtained for them one year ago . The money needed to keep business going is harder to get to - day than was any sum ...
Էջ 243
... securities , in which a large part of their funds is invested . They are opening their eyes to the false and unphilosophical system which has been carelessly followed in the past , and it is believed that a scientific and logical method ...
... securities , in which a large part of their funds is invested . They are opening their eyes to the false and unphilosophical system which has been carelessly followed in the past , and it is believed that a scientific and logical method ...
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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