Accountants' HandbookEarl Adolphus Saliers Ronald Press Company, 1923 - 1675 σελίδες |
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Σελίδα 253
... bonds are those which have been certified by trustees and placed with proper officer for sale and delivery ; or ... BOND Sec . 4 ] 253 ACCOUNTING FOR BOND ISSUE.
... bonds are those which have been certified by trustees and placed with proper officer for sale and delivery ; or ... BOND Sec . 4 ] 253 ACCOUNTING FOR BOND ISSUE.
Σελίδα 256
... bond discount and amortization of bond premium . Interest on Bonds account should be charged each month or fiscal period with interest on bonds applicable to the month or fiscal period , Accrued Interes ! on Bonds account being credited ...
... bond discount and amortization of bond premium . Interest on Bonds account should be charged each month or fiscal period with interest on bonds applicable to the month or fiscal period , Accrued Interes ! on Bonds account being credited ...
Σελίδα 261
... Bonds ( part applicable to period ) .. Cash ( amount paid ) ... Bonds sold at discount , redeemable at premium : At time of sale : Cash ( amount received ) .... Bond Premium and ... Bonds standing 1⁄2 Sec . 4 ] 261 ACCOUNTING FOR BOND ISSUE.
... Bonds ( part applicable to period ) .. Cash ( amount paid ) ... Bonds sold at discount , redeemable at premium : At time of sale : Cash ( amount received ) .... Bond Premium and ... Bonds standing 1⁄2 Sec . 4 ] 261 ACCOUNTING FOR BOND ISSUE.
Περιεχόμενα
Logarithms | 91 |
Definition | 112 |
Summary of Compound Interest Proc | 118 |
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Συχνά εμφανιζόμενοι όροι και φράσεις
Accounts Payable Accounts Receivable accrued actual allowance amount annual applied assets audit authority average balance sheet Bank basis bonds building burden Capital Stock capital surplus cash certificate charged classification Commission common stock contract control accounts corporation cost deducted depreciation reserve determined directors discount dividends earnings Electric entries equipment estimated expenses given good-will holder income income statement indorsement Instalment instrument interest Interstate Commerce Commission inventory investment invoices issued ledger liabilities machinery machines manufacturing market value material ment merchandise method necessary negotiable instrument no-par stock notes operating paid par value parties partners partnership payable payment period person plant preferred stock premium production Profit and Loss purchase purposes Rate of Depreciation reserve Revenue securities selling shares sinking fund statement stockholders surplus tion treasury stock trust unit usually valuation