Accountants' HandbookEarl Adolphus Saliers Ronald Press Company, 1923 - 1675 σελίδες |
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Σελίδα 247
... original stock at a premium does not enter into valuation of stock is adhered to , the entry is : Capital Stock ... original sale price , excess represents a reduction of surplus , and should be charged to Surplus . If repurchased at ...
... original stock at a premium does not enter into valuation of stock is adhered to , the entry is : Capital Stock ... original sale price , excess represents a reduction of surplus , and should be charged to Surplus . If repurchased at ...
Σελίδα 473
... original costs of respective machines , we have : For old machine : Original cost less earned depreciation ... Capitalized operating cost .. Total capitalized cost .. For new machine : Original cost ... Capitalized operating cost ...
... original costs of respective machines , we have : For old machine : Original cost less earned depreciation ... Capitalized operating cost .. Total capitalized cost .. For new machine : Original cost ... Capitalized operating cost ...
Σελίδα 867
... original entry and the necessity of always taking a daily trial balance . ORIGINAL ENTRY - DEBIT AND CREDIT SLIPS . - The original entries in bank work are usually made on slips . A check , for instance , forms an original debit entry ...
... original entry and the necessity of always taking a daily trial balance . ORIGINAL ENTRY - DEBIT AND CREDIT SLIPS . - The original entries in bank work are usually made on slips . A check , for instance , forms an original debit entry ...
Περιεχόμενα
Logarithms | 91 |
Definition | 112 |
Summary of Compound Interest Proc | 118 |
122 άλλες ενότητες δεν εμφανίζονται
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