Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
1.5. rezultāts no 88.
12. lappuse
... carried on the balance sheet ? If so , should they be written off , and how and when ? May the deficiencies rep- resenting the difference between actual earnings and normal rate of return be capitalized , in the strict sense of having ...
... carried on the balance sheet ? If so , should they be written off , and how and when ? May the deficiencies rep- resenting the difference between actual earnings and normal rate of return be capitalized , in the strict sense of having ...
14. lappuse
... being to A and B equally - A , B and C each to draw $ 3,000 in cash , the remaining profits to be carried to their capital accounts . During the year the following transactions took place : Merchandise 14 The Journal of Accountancy.
... being to A and B equally - A , B and C each to draw $ 3,000 in cash , the remaining profits to be carried to their capital accounts . During the year the following transactions took place : Merchandise 14 The Journal of Accountancy.
29. lappuse
... carried in shop stores and charged to the stores of the various shops , and these are reported to the accounting office . Each requisition must be made in triplicate and sent to the supply department where 29 Navy Yard Cost Accounting.
... carried in shop stores and charged to the stores of the various shops , and these are reported to the accounting office . Each requisition must be made in triplicate and sent to the supply department where 29 Navy Yard Cost Accounting.
39. lappuse
... carry a heavier interest charge than should be expected of it . In a rate adjustment a return can , of course , be allowed in all but excep- tional instances only on the line actually in service . Therefore , if the new line has been ...
... carry a heavier interest charge than should be expected of it . In a rate adjustment a return can , of course , be allowed in all but excep- tional instances only on the line actually in service . Therefore , if the new line has been ...
40. lappuse
... carried , pending their completion , in a construction " work in progress " account , ani later closed into the fixed capital account . Where it is used as a memorandum record , the charges are made concurrently to the fixed capital ...
... carried , pending their completion , in a construction " work in progress " account , ani later closed into the fixed capital account . Where it is used as a memorandum record , the charges are made concurrently to the fixed capital ...
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Accounts payable accounts receivable accrued American Institute amortization amount apply ascertain assets audit auditor balance balance-sheet bank basis board of examiners bonds capital account capital stock cash cashbook cent certificates Certified Public Accountants charged cheques client contract controlling account corporation cost court debit December 31 deducted depreciation discount distribution dividends earnings entries equipment estimated excess profits excess profits tax expenses fact fixed capital goodwill gross income tax Institute of Accountants interest inventory invested issued labor ledger liabilities loss account material ment merchandise method month necessary net income overhead paid partners partnership payment percentage period plant practice premium profit and loss Public Accountants purchase question receiver's receivership record reserve result selling price sinking fund sold statement stockholders subsidiary surplus taxable theory tion Treasury stock trial balance United vouchers
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