Journal of Accountancy, Volumen2American Institute of Certified Public Accountants, 1906 |
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... Proper Distribution of Interest on Bonds Between Life Tenants and Remaindermen . By Eugene H. Angert ..... 259 The Proper Treatment of Premiums and Discounts on Bonds . By George O. May , C. P. A. , A. C. A ............ .. 174 The ...
... Proper Distribution of Interest on Bonds Between Life Tenants and Remaindermen . By Eugene H. Angert ..... 259 The Proper Treatment of Premiums and Discounts on Bonds . By George O. May , C. P. A. , A. C. A ............ .. 174 The ...
Página 22
... so far as the cost of such renewals and substitutions exceeds the cost , when new , of the things received or the things replaced . " Another feature of the lease to which proper attention is 22 The Journal of Accountancy .
... so far as the cost of such renewals and substitutions exceeds the cost , when new , of the things received or the things replaced . " Another feature of the lease to which proper attention is 22 The Journal of Accountancy .
Página 23
Another feature of the lease to which proper attention is seldom given , is found in the provisions as to the preservation of the property in its entirety , and also in good physical condition . When the lessee becomes embarrassed , it ...
Another feature of the lease to which proper attention is seldom given , is found in the provisions as to the preservation of the property in its entirety , and also in good physical condition . When the lessee becomes embarrassed , it ...
Página 29
... proper basis of passenger revenue should unquestionably be the car , train or trip earnings , and the total of such trip earnings should be reconciled each month with the total passenger receipts by relative statement of outstanding ...
... proper basis of passenger revenue should unquestionably be the car , train or trip earnings , and the total of such trip earnings should be reconciled each month with the total passenger receipts by relative statement of outstanding ...
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... demands by 51.8 cents a ton . " Will you kindly give your opinion , as an accountant , as to the soundness of this reasoning . If it is proper , where two commodities are produced in connection with each other - one 30.
... demands by 51.8 cents a ton . " Will you kindly give your opinion , as an accountant , as to the soundness of this reasoning . If it is proper , where two commodities are produced in connection with each other - one 30.
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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.