Higher Accountancy, Principles and Practice, Τόμος 1LaSalle Extension University, 1911 |
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Σελίδα
... Reserve - Choice of Methods- Causes of Deterioration - Estimating Depreciation - Example of In- surance Policy - Appreciation . VIII . MANUFACTURING ACCOUNTS— Special Problem of Manufacturing - Organization of Accounts - Pecul- iarity ...
... Reserve - Choice of Methods- Causes of Deterioration - Estimating Depreciation - Example of In- surance Policy - Appreciation . VIII . MANUFACTURING ACCOUNTS— Special Problem of Manufacturing - Organization of Accounts - Pecul- iarity ...
Σελίδα 10
... reserve one page of his notebook for " bought " items and one page for " sold " items . In that case his operations might look like this : January 1 , 100 apples .... January 2 , 20 apples at 5 cents .. January 3 , 40 apples at 5 cents ...
... reserve one page of his notebook for " bought " items and one page for " sold " items . In that case his operations might look like this : January 1 , 100 apples .... January 2 , 20 apples at 5 cents .. January 3 , 40 apples at 5 cents ...
Σελίδα 53
... This might be done by opening an account entitled " reserve " or " surplus " with a credit entry of $ 1,000 . This credit entry would be composed of ( in our illustration ) two items " By real THE PRINCIPLES OF ACCOUNTING 53.
... This might be done by opening an account entitled " reserve " or " surplus " with a credit entry of $ 1,000 . This credit entry would be composed of ( in our illustration ) two items " By real THE PRINCIPLES OF ACCOUNTING 53.
Σελίδα 54
... reserve account would be " By cash ...... $ 1,000 . " Payment for Bonds . Although the capitalization of a concern is usually spoken of as if it applied only to the stock issued , and al- though a great many people are in the habit of ...
... reserve account would be " By cash ...... $ 1,000 . " Payment for Bonds . Although the capitalization of a concern is usually spoken of as if it applied only to the stock issued , and al- though a great many people are in the habit of ...
Σελίδα 92
... Reserve . It may , however , be impossible to spread depreciation accurately and minutely over the whole of the plant in all of its details , and the concern may not want to attempt a process which will necessarily be inaccurate in some ...
... Reserve . It may , however , be impossible to spread depreciation accurately and minutely over the whole of the plant in all of its details , and the concern may not want to attempt a process which will necessarily be inaccurate in some ...
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...