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" When the full information is not recorded in the general books, the entries therein shall be supported by other records, in which the full details shall be shown, and the general book entries shall contain sufficient reference to the detail records to... "
Water Power: Hearings Before the Committee on Water Power of the House of ... - Halaman 38
oleh United States. Congress. House. Committee on Water Power - 1919 - 896 halaman
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Interstate Commerce Commission Reports: Reports and Decisions of ..., Volume 291

United States. Interstate Commerce Commission - 1955 - 944 halaman
...therein shall be supported by other records In which the full details shall be shown. Such general book entries shall contain sufficient reference to the...representatives of the Interstate Commerce Commission. The accounting regulations as prescribed not only require a distinction in the accounts as between...
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Interpretations of Accounting Classifications Prescribed by the Interstate ...

United States. Interstate Commerce Commission - 1908 - 1234 halaman
...therein shall be supported by other records, in which the full details shall be slunvn. Such general book entries shall contain sufficient reference to the detail records to permit ready identification of the hitter, and the detail records shall be kept in such manner as to be readily accessible when...
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Classification of Investment in Pipelines: Pipe Line Operating Revenues and ...

United States. Interstate Commerce Commission - 1914 - 52 halaman
...therein shall be supported by other records in which the full details shall be shown. Such general book entries shall contain sufficient reference to the...representatives of the Interstate Commerce Commission. 1. Submission of questions.—To the end that uniformity of accounting may be maintained (rom year to...
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Annual Report of the Board of Railroad Commissioners

South Dakota. Public Utilities Commission - 1916 - 436 halaman
...therein shall be supported by other records in which the full details shall be shown. Such general book entries shall contain sufficient reference to the detail records to permit ready identification of the latter, and the detail records shall be filed in such manner as io be readily accessible for...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 halaman
...therein shall be supported by other records in which the full details shall be shown. Such general book entries shall contain sufficient reference to the...of the Interstate Commerce Commission. 1. ACCOUNTS FOB INVESTMENT IN ROAD AND EQUIPMENT. — The accounts prescribed in this classification are designed...
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 494 halaman
...therein shall be supported by other records ha which the full details shall be shown. Such general book entries shall contain sufficient reference to the...representatives of the Interstate Commerce Commission. 1. OPERATING ACCOUNTS.—The accounts of this classification are designed to show the revenues and expenses...
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

1921 - 450 halaman
...therein shall be supported by other records in which the full details shall be shown. Such general book entries shall contain sufficient reference to the...representatives of the Interstate Commerce Commission. 3. Title and Definition of Account. — When the title and definition of an income, profit-and-loss,...
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Railway Age, Volume 75

1923 - 1346 halaman
...contain sufficient references to the details to permit ready identification and shall be filed in such a manner as to be readily accessible for examination by representatives of the commission. 10. If after six months from the date these regulations become effective any steam road...
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Annual Report

California Public Utilities Commission - 1925 - 1028 halaman
...supported by other records in which the full details must be shown. It is required that such general book entries shall contain sufficient reference to the...permit ready identification and the detail records must be filed in such manner as to be readily accessible for examination by representatives of the...
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Federal Water-power Legislation

Jerome Gregory Kerwin - 1926 - 410 halaman
...therein shall be supported by other records in which the full details shall be shown. Such general book entries shall contain sufficient reference to the...representatives of the Interstate Commerce Commission. i. Accounts for Investment in Road and Equipment. The accounts prescribed in this classification are...
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