Journal of Accountancy, Volumen2American Institute of Certified Public Accountants, 1906 |
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... Entry . By Professor Joseph Hardcastle , C. P. A. , L. H. M .. Some Aspects of the Bond Problem .... .... Some Points in Municipal Accounting . By George Swainson , F. S. A. A. , F. L. S .................. . Standard and Uniform Reports ...
... Entry . By Professor Joseph Hardcastle , C. P. A. , L. H. M .. Some Aspects of the Bond Problem .... .... Some Points in Municipal Accounting . By George Swainson , F. S. A. A. , F. L. S .................. . Standard and Uniform Reports ...
Página 77
... entry system , the capital at the be- ginning of the period being known ? ANSWER . In Single Entry Bookkeeping the transactions of a business are re- corded only in so far as they effect changes in assets and liabilities , so that ...
... entry system , the capital at the be- ginning of the period being known ? ANSWER . In Single Entry Bookkeeping the transactions of a business are re- corded only in so far as they effect changes in assets and liabilities , so that ...
Página 134
... entries made in the books , and consequently the chief ledger clerk has always before him what you may call a calendar of the actual events for the month , and when a change in the office takes place it involves a minimum amount of ...
... entries made in the books , and consequently the chief ledger clerk has always before him what you may call a calendar of the actual events for the month , and when a change in the office takes place it involves a minimum amount of ...
Página 147
... entries closing the ac- count on your books , you giving your partner , Robert Bailey , your note for his one - half of net proceeds . Suppose your one - half first cost was $ 10,000.00 . Charges were $ 9,000 . Sales $ 4,500.00 ...
... entries closing the ac- count on your books , you giving your partner , Robert Bailey , your note for his one - half of net proceeds . Suppose your one - half first cost was $ 10,000.00 . Charges were $ 9,000 . Sales $ 4,500.00 ...
Página 148
... entries and ledger accounts , and prepare suitable summarized statement of executors ' transactions for presentation to the beneficiaries . ( 4 ) A manufacturing company that had been in business for a num- ber of years , began ...
... entries and ledger accounts , and prepare suitable summarized statement of executors ' transactions for presentation to the beneficiaries . ( 4 ) A manufacturing company that had been in business for a num- ber of years , began ...
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Accounts Receivable administration amount annual apply appointed assets audit auditor available income balance sheet bank bankrupt bankruptcy bonds bookkeeping capital cash certified public accountant charge chartered accountants claims close corporation commercial law committee cost cost accounts court creditors debit debts December 31 depreciation directors discount dividends Electric employer examination executor expense fact factory interest investment issue JOSEPH FRENCH JOHNSON labor lease ledger liabilities loss machine manufacturing meeting ment methods Minneapolis municipal necessary operating paid payment person Philadelphia Gas plant practice preferred stock premium present principal profession profits purchased purpose question received records referee remainderman revenue schedule securities simple entry sinking fund sold statement stockholders storehouse street railway taxes tenant testator tion trustee York
Pasajes populares
Página 383 - Liens given or accepted in good faith and not in contemplation of or in fraud upon this Act, and for a present consideration...
Página 396 - Each stockholder of a corporation, or joint-stock association, shall be individually and personally liable for such proportion of all its debts and liabilities contracted or incurred, during the time he was a stockholder, as the amount of stock or shares owned by him bears to the whole of the subscribed capital stock, or shares of the corporation or association.
Página 380 - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district or municipality in advance of the payment of dividends to creditors...
Página 360 - Any natural person, except a wage-earner or a. person engaged chiefly in farming or the tillage of the soil...
Página 66 - A Board of Examiners, to consist of seven practicing dentists, is hereby created, whose duty it shall be to carry out the purposes and enforce the provisions of this Act.
Página 387 - State, county, district, or municipality in which he resides; (2) are liabilities for obtaining property by false pretenses or false representations, or for willful and malicious injuries to the person or property of another...
Página 365 - All real and personal property belonging to bankrupt estates shall be appraised by three disinterested appraisers; they shall be appointed by, and report to, the court. Real and personal property shall, when practicable, be sold subject to the approval of the court; it shall not be sold otherwise than subject to the approval of the court for less than seventy-five per centum of its appraised value.
Página 379 - ... wages due to workmen, clerks, traveling or city salesmen, or servants which have been earned within three months before the date of the commencement of proceedings, not to exceed three hundred dollars to each claimant; and (5) debts owing to any person who by the laws of the States or the United States is entitled to priority.
Página 384 - That when any bankrupt shall have any insurance policy which has a cash surrender value payable to himself, his estate, or personal representatives, he may, within thirty days after the cash surrender value has been ascertained and stated to the trustee by the company issuing the same, pay or secure to the trustee the sum so ascertained and stated, and continue to hold, own, and carry such policy free from the claims of the creditors...
Página 70 - National Mediation Board," to be composed of three members appointed by the President, by and with the advice and consent of the Senate, not more than two of whom shall be of the same political party.