Higher Accountancy, Principles and Practice, Τόμος 1LaSalle Extension University, 1911 |
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Αποτελέσματα 1 - 5 από τα 100.
Σελίδα 74
... charges amount- ing to $ 1 on the consignment , this would be properly rep- resented by a debit entry of $ 1 in Thomas Taylor's con- signment account because that would result in correctly exhibiting what the cost of the goods landed in ...
... charges amount- ing to $ 1 on the consignment , this would be properly rep- resented by a debit entry of $ 1 in Thomas Taylor's con- signment account because that would result in correctly exhibiting what the cost of the goods landed in ...
Σελίδα 75
... charges $ 100.00 || Jan . 30 | By draft Thomas 1.00 Taylor as per statement Cr . $ 108.00 This account would now be closed by entering a debit balance as follows : " To balance to profit and loss ...... $ 8.00 . " This sum would then be ...
... charges $ 100.00 || Jan . 30 | By draft Thomas 1.00 Taylor as per statement Cr . $ 108.00 This account would now be closed by entering a debit balance as follows : " To balance to profit and loss ...... $ 8.00 . " This sum would then be ...
Σελίδα 79
... charged as to bring them into close jux- taposition with the operations that have given rise to them . For example , in the case of the small operation just studied in which Smith & Brown and Thomas Taylor were supposed to be ...
... charged as to bring them into close jux- taposition with the operations that have given rise to them . For example , in the case of the small operation just studied in which Smith & Brown and Thomas Taylor were supposed to be ...
Σελίδα 92
... charge against income of a definite period , but a charge against such surplus as the concern may accumulate . This may be an important consideration in connection with some phases of cost accounting , as will later appear ...
... charge against income of a definite period , but a charge against such surplus as the concern may accumulate . This may be an important consideration in connection with some phases of cost accounting , as will later appear ...
Σελίδα 111
... charges for rent which will be debited to rent account ; for material , debited to material account , and for various other things . Of course the sum totals of these outlays must appear on the debit side of the de- partmental ...
... charges for rent which will be debited to rent account ; for material , debited to material account , and for various other things . Of course the sum totals of these outlays must appear on the debit side of the de- partmental ...
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
account should include accrued actual amount ascertained assessment assets auditing auditor balance sheet bank bills receivable bonds bookkeeping capital account capital stock cash Census cern charges cities classes classification company or association concern controlling accounts corporation counts credit entry credit side creditor debit entry debit side debtor side deducted depreciation disbursing discount dividends employed enterprises expenditures expenses factory fiscal franchises Funded Debt given governmental gross income insurance company interest Interstate Commerce Commission invested issued James Jones joint stock company June 30 labor ledger liabilities loss account manufacturing material ment methods operations organization outlays paid payments and receipts plant profit and loss proprietary purchase purpose real estate recorded rent represent reserve revenue securities sinking fund Smith & Brown statement summaries surplus tion transactions trial balance
Δημοφιλή αποσπάσματα
Σελίδα 448 - What the company is entitled to demand, in order that it may have just compensation, is a fair return upon the reasonable value of the property at the time it is being used for the public.
Σελίδα 344 - ... required to be made as a condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation of its business within the United States and its territories Alaska, and the District of Columbia...
Σελίδα 362 - Columbia, or now or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in the District of Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Σελίδα 342 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Σελίδα 430 - The judgment of the General Term should be reversed and that of the Special Term affirmed, with costs. All concur.
Σελίδα 426 - All real and personal estate liable to taxation, shall be estimated and assessed by the assessors at its full and true value, as they would appraise the same in payment of a just debt, due from a solvent debtor.
Σελίδα 455 - ... and we concur with the court below in holding that the value of the property is to be determined as of the time when the inquiry is made regarding the rates.
Σελίδα 351 - States"] ;* (fourth) all sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof, or imposed by the government of any foreign country...
Σελίδα 351 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
Σελίδα 351 - Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...