Journal of Accountancy, 24. sējumsAmerican Institute of Certified Public Accountants, 1917 |
No grāmatas satura
1.–5. rezultāts no 92.
12. lappuse
... tion of possible mismanagement , or of the difficulty of making satisfactory investments to yield the same rate as is paid on the bonds , a sinking fund for bonds is more expen- sive than an arrangement for the serial repayment of bonds ...
... tion of possible mismanagement , or of the difficulty of making satisfactory investments to yield the same rate as is paid on the bonds , a sinking fund for bonds is more expen- sive than an arrangement for the serial repayment of bonds ...
13. lappuse
... tion with shares recovered from a vendor to whom they had been issued as fully paid and who had re- turned them in settlement of a claim for fraudulent misrepresentation in respect of the property sold by him to the corporation ? ( b ) ...
... tion with shares recovered from a vendor to whom they had been issued as fully paid and who had re- turned them in settlement of a claim for fraudulent misrepresentation in respect of the property sold by him to the corporation ? ( b ) ...
15. lappuse
... Accounts receivable .. 31,108.15 tion 821.00 Inventories 81,423.70 Goodwill ... 40,000.00 Trading losses .. 47,378.00 $ 510,088.24 $ 510,088.24 AB , whose balance sheet appears above , having been 15 American Institute of Accountants.
... Accounts receivable .. 31,108.15 tion 821.00 Inventories 81,423.70 Goodwill ... 40,000.00 Trading losses .. 47,378.00 $ 510,088.24 $ 510,088.24 AB , whose balance sheet appears above , having been 15 American Institute of Accountants.
20. lappuse
... general lines of distribu- tion would you adopt to attain these objects ? ( Candidates are not expected to explain methods in detail or draw forms ) . Theory and Practice By HERBERT BECK , C. P. A. 20 The Journal of Accountancy.
... general lines of distribu- tion would you adopt to attain these objects ? ( Candidates are not expected to explain methods in detail or draw forms ) . Theory and Practice By HERBERT BECK , C. P. A. 20 The Journal of Accountancy.
72. lappuse
... tion shall cover the following subjects : theory of accounts , practical ac- counting , auditing and commercial law as affecting accountancy . Appli- cants for certificates before taking the examination must produce evidence ...
... tion shall cover the following subjects : theory of accounts , practical ac- counting , auditing and commercial law as affecting accountancy . Appli- cants for certificates before taking the examination must produce evidence ...
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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
Populāri fragmenti
131. lappuse - ... takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, allow the same to be maintained by or against...
57. lappuse - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by filing in such court, within sixty days after the entry of such order, a written petition praying that the order of the Commission be modified or set aside in whole or in part.
226. lappuse - Any and all notes, debentures, bonds or other such obligations issued by the corporation shall be exempt both as to principal and Interest from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed by the United States, by any territory, dependency or possession thereof, or by any state, county, municipality or local taxing authority.
123. lappuse - ... all losses actually sustained within the year and not compensated by insurance or otherwise...
74. lappuse - ... there is hereby appropriated out of the general fund of the state, not otherwise appropriated, the sum of one hundred dollars ($100.00).
57. lappuse - The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending December thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net income for said calendar year...
393. lappuse - That in the case of a trade or business having no invested capital or not more than a nominal capital there shall be levied, assessed, collected, and paid, in addition to the taxes under existing law and under this act, in lieu of the tax imposed by section...
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.
72. lappuse - Applicants for certificates, before taking the examination must produce evidence satisfactory to the board that they are over twenty-two years of age. of good moral character, a graduate of a high school with a four years...
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...