Auditing Theory and PracticeRonald Press Company, 1912 - 673페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
xviii 페이지
... charged to profit and loss . Consignments and goods out on " memorandum " ... 269 269 Goods received for sale ... charges . Insurance premiums .. 290 291 Freight and express . PURCHASES AND EXPENSES ( Continued ) xviii TABLE OF CONTENTS.
... charged to profit and loss . Consignments and goods out on " memorandum " ... 269 269 Goods received for sale ... charges . Insurance premiums .. 290 291 Freight and express . PURCHASES AND EXPENSES ( Continued ) xviii TABLE OF CONTENTS.
3 페이지
... charged to Profit and Loss and carried to Reserve for Bad Debts account . They are also carried in a separate ledger and are being carefully looked after , and a fair amount will no doubt be realized therefrom . The sales for the month ...
... charged to Profit and Loss and carried to Reserve for Bad Debts account . They are also carried in a separate ledger and are being carefully looked after , and a fair amount will no doubt be realized therefrom . The sales for the month ...
4 페이지
... charged into the expenses every year , it keeps us on the safe side when figuring our costs , and , if it should ever be considered advisable to tear down some of our older buildings , the rate of depreciation charged will be justified ...
... charged into the expenses every year , it keeps us on the safe side when figuring our costs , and , if it should ever be considered advisable to tear down some of our older buildings , the rate of depreciation charged will be justified ...
13 페이지
... charged to buildings account , or a payment covering expenses or services will be charged to the personal account of the payee and thus be included among the accounts receivable , instead of being charged to an expense account . Other ...
... charged to buildings account , or a payment covering expenses or services will be charged to the personal account of the payee and thus be included among the accounts receivable , instead of being charged to an expense account . Other ...
15 페이지
... appearing in one issue of a popu- lar magazine with the book in which charges to advertisers were entered . It was found that an insertion of a full page had not been charged for . The item was billed THE PURPOSES AND ADVANTAGES 15.
... appearing in one issue of a popu- lar magazine with the book in which charges to advertisers were entered . It was found that an insertion of a full page had not been charged for . The item was billed THE PURPOSES AND ADVANTAGES 15.
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기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
accounts payable accounts receivable accrued actual allowance amount annual ascer ascertain assets audit balance sheet bank banker basis bonds bookkeeping capital stock cash book cashier cent certified Certified Public Accountants charged cheques clerk client concern contracts controlling account corporation cost current assets customers debts deductions defalcations deposits depreciation depreciation reserve detailed directors discount dividends duty earnings entries examination expenses fact fraud gross gross profit included income insurance company interest inventory investments invoices joint stock company ledger liabilities loans loss account manufacturing matter ments notes operating paid payable payments period plant practice professional auditor profit and loss proper Public Accountants purchase real estate reason receipts records reserve revenue securities sinking fund statement stockholders surplus thereof tion transactions treasury stock trial balance unless usually valuation verified vouchers
인기 인용구
65 페이지 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
634 페이지 - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by...
602 페이지 - 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...
603 페이지 - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition to the continued use or possession of property; (second...
389 페이지 - 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.
634 페이지 - ... operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members...
603 페이지 - ... interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close of the year...
606 페이지 - ... authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.
612 페이지 - ... net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States, (first) all the ordinary and necessary...
633 페이지 - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...