Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
1.5. rezultāts no 84.
8. lappuse
... present value 126,070 Merchandise 366,437 Sundry debtors .... 15,563 Prepaid expense . 12,715 Goodwill and trade marks .... 422,900 Plant and machinery ... 173,337 $ 1,446,217 $ 1,446,217 BALANCE SHEET OF C. Land and buildings ...
... present value 126,070 Merchandise 366,437 Sundry debtors .... 15,563 Prepaid expense . 12,715 Goodwill and trade marks .... 422,900 Plant and machinery ... 173,337 $ 1,446,217 $ 1,446,217 BALANCE SHEET OF C. Land and buildings ...
16. lappuse
... present prices only $ 22,000 . In- cluded in investments are $ 5,000 other bonds which are clearly worthless ; the other investments have a doubtful value of 50 per cent . The notes receivable are thought to be good . Of the accounts ...
... present prices only $ 22,000 . In- cluded in investments are $ 5,000 other bonds which are clearly worthless ; the other investments have a doubtful value of 50 per cent . The notes receivable are thought to be good . Of the accounts ...
23. lappuse
... present day dicta the bond discount must not be capitalized , but the discount on the stock can be . The money obtained from either transaction is not different ; the transactions are identical in nature and intent . Why , then , the ...
... present day dicta the bond discount must not be capitalized , but the discount on the stock can be . The money obtained from either transaction is not different ; the transactions are identical in nature and intent . Why , then , the ...
37. lappuse
... present system of fixing rates based on the fair value of the prop- erty , and considering the necessities of weaker corporations , it was finally decided by the Interstate Commerce Commission that the 37 Construction Records and Accounts.
... present system of fixing rates based on the fair value of the prop- erty , and considering the necessities of weaker corporations , it was finally decided by the Interstate Commerce Commission that the 37 Construction Records and Accounts.
42. lappuse
... present worth rather than its original cost . It is only as to the first of this group of accounts that a detailed project or work order system must be scrupulously maintained . Many companies group all of the purchases of meters under ...
... present worth rather than its original cost . It is only as to the first of this group of accounts that a detailed project or work order system must be scrupulously maintained . Many companies group all of the purchases of meters under ...
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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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389. lappuse - ... apply to that portion of such undistributed net income which is actually invested and employed in the business or is retained for employment in the reasonable requirements of the business or is invested in obligations of the United States issued after September 1, 1917.
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57. lappuse - Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the gross amount of income from all separate sources, and from the total thereof deducting the aggregate items of allowances herein authorized...