Railroad AccountingD. Appleton, 1915 - 461 halaman |
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account shall include accounting company accounting department accrued agent apportioned appropriate assets audit auditor balance sheet ballast basis bill buildings carrier cars cash cent chargeable charged to account clearing house clerks company's cost of repairing credited current loss debit discount dividends earnings employees engine house floating equipment freight charges fuel funded debt Grand Central Terminal include charges covering include the cost included in account income account interest Interstate Commerce Commission investment leased ledger value lines locomotives loss from depreciation maintenance of equipment ment mile mileage Miscellaneous NOTE A.-The cost operating expenses paid par value payable payment payrolls Pennsylvania primary accounts profit and loss railroad company rails Railway RAILWAY CLEARING HOUSE received rent revenue road and equipment roadway sand fences sleeping car statement station stationery and printing steam locomotives supplies surplus terminal tickets tion traffic vouchers waybill wharves yard York Central
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Halaman 7 - Act, prescribe (if in the opinion of the Commission it is practicable to prescribe such uniformity and methods of keeping accounts) a period of time within which all common carriers subject to the provisions of this Act shall have, as near as may be, a uniform system of accounts, and the manner in which such accounts 'shall be kept.
Halaman 208 - Loans and Bills Receivable Traffic and Car-Service Balances Receivable . . Net Balance Receivable from Agents and Conductors Miscellaneous Accounts Receivable . , Material and Supplies Interest and Dividends Receivable...
Halaman 7 - The Commission may, in its discretion, prescribe the forms of any and all accounts, records, and memoranda...
Halaman 391 - Superintendence ...... Ballast Ties Rails . . . Other track material ...... Roadway and track ..... Removal of snow, sand, and ice...
Halaman 195 - Increase from lease of road. Miscellaneous rent income. Miscellaneous nonoperating physical property. Separately operated properties — profit. Dividend income. Income from funded securities. Income from unfunded securities and accounts. Income from sinking and other reserve funds. Release of premiums on funded debt. Contributions from other companies. Miscellaneous income. Total nonoperating income. Gross income. DEDUCTIONS FROM GROSS INCOME: Hire of freight cars — Dr.
Halaman 249 - Stock Liability for Conversion. This account shall include the company's liability under agreements to exchange its capital stock for the outstanding securities of companies whose physical property has been acquired under such agreements, but whose securities have not yet been surrendered for exchange.
Halaman 243 - Interest and dividends receivable. This account shall Include the amount of interest accrued to the date of the balance sheet on bonds, notes, and other commercial paper owned, on loans made, and the amount of dividends receivable on stocks owned.
Halaman 52 - This account shall include the cost of locomotives other than steam, purchased or built by the carrier, and of appurtenances, furniture, and fixtures necessary to equip them for service, including Inspection, setting up, and trying out after receipt from builders, and transportation charges to the carrier's line.