Higher Accountancy, Principles and Practice, Τόμος 1LaSalle Extension University, 1911 |
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Σελίδα
... Liabilities - Pre- paring the Balance Sheet - Form of Balance Sheet - Grouping the Items -Interpretation of Balance Sheet - Capital and Revenue Items - State- ment of Affairs . XII . AUDITING AND REPORTING Object of an Audit - Checking ...
... Liabilities - Pre- paring the Balance Sheet - Form of Balance Sheet - Grouping the Items -Interpretation of Balance Sheet - Capital and Revenue Items - State- ment of Affairs . XII . AUDITING AND REPORTING Object of an Audit - Checking ...
Σελίδα 41
... liabilities of the concern have assumed . For instance , if the business started off on an actual cash basis , its ... liabilities . On the liabilities side , are set down the amounts that the business owes and on the assets side the ...
... liabilities of the concern have assumed . For instance , if the business started off on an actual cash basis , its ... liabilities . On the liabilities side , are set down the amounts that the business owes and on the assets side the ...
Σελίδα 42
... liabilities side may be found such groupings as " Due sundry trade creditors , ” “ Due on short - time loans , " etc. , " Capital , " and the like . Thus the particular items that go to make up the assets and liabil- ities are not ...
... liabilities side may be found such groupings as " Due sundry trade creditors , ” “ Due on short - time loans , " etc. , " Capital , " and the like . Thus the particular items that go to make up the assets and liabil- ities are not ...
Σελίδα 68
... liabilities , merely states the amount of cash on hand or the sum to its credit in bank does not give a fair idea of its position . The inquirer wants to know about how heavy a draft is likely to be made upon its cash or its bank credit ...
... liabilities , merely states the amount of cash on hand or the sum to its credit in bank does not give a fair idea of its position . The inquirer wants to know about how heavy a draft is likely to be made upon its cash or its bank credit ...
Σελίδα 95
... liabilities - in which case specific property is set aside from net income as a safety fund for possible depreciation not thought to be actual ; ( 3 ) among liabilities only- in which case the amount is deducted from net income and ...
... liabilities - in which case specific property is set aside from net income as a safety fund for possible depreciation not thought to be actual ; ( 3 ) among liabilities only- in which case the amount is deducted from net income and ...
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...