Higher Accountancy, Principles and Practice, Τόμος 1LaSalle Extension University, 1911 |
Αναζήτηση στο βιβλίο
Αποτελέσματα 1 - 5 από τα 48.
Σελίδα 15
... specified conditions for the personal purposes of the proprietor . Such an assumption gives rise to an account which is usu- ally designated as " capital account , " and which is really the account of the business considered as an ...
... specified conditions for the personal purposes of the proprietor . Such an assumption gives rise to an account which is usu- ally designated as " capital account , " and which is really the account of the business considered as an ...
Σελίδα 25
... specify which one can safely be omitted , or to indicate certain of them as absolutely nec- essary and indispensable . Experience shows what books must be kept by a concern and what ones may with profit be added ; it also indicates the ...
... specify which one can safely be omitted , or to indicate certain of them as absolutely nec- essary and indispensable . Experience shows what books must be kept by a concern and what ones may with profit be added ; it also indicates the ...
Σελίδα 44
... specified number named in the law governing incorporation , who thereby become participants in the affairs of the concern and who jointly contribute its capital . If there are not very many such persons and if they contemplate the re ...
... specified number named in the law governing incorporation , who thereby become participants in the affairs of the concern and who jointly contribute its capital . If there are not very many such persons and if they contemplate the re ...
Σελίδα 55
... specified rate to the members of the concern in return for various tangible assets which it has been agreed they shall put in at a determined valuation . How- ever this may be arranged , every concern starts with some cash , since that ...
... specified rate to the members of the concern in return for various tangible assets which it has been agreed they shall put in at a determined valuation . How- ever this may be arranged , every concern starts with some cash , since that ...
Σελίδα 69
... specified amounts . They would come in as independent consignments and could be entered in the way already indicated . As a matter of fact , goods would not come in in this way in ordinary business nor would the single entry to which we ...
... specified amounts . They would come in as independent consignments and could be entered in the way already indicated . As a matter of fact , goods would not come in in this way in ordinary business nor would the single entry to which we ...
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...