Accounting Methods of Banks ; Operating on the New York Stock Exchange ; Stock-brokerage Accounting Methods ; Accounts for Steam Roads ; Accounts for Mining Companies ; Accounts for Insurance Companies ; Municipal Accounting ; Graphs ; C.P.A. Questions and AnswersInternational Textbook Company, 1921 |
Istilah dan frasa umum
Accounts payable Accounts receivable accrued ADJUSTING ENTRIES Amount column Appropriations assets balance sheet bonds bookkeeper borrowed broker capital accounts Capital stock cash book cent certificate charged classification Clearing House clerk collateral commission controlling account corporation cost credit balance debit balance debts December 31 deducted Deliver side deposit depreciation discount dividends earnings entered entry EQUITABLE NATIONAL BANK estimated Ex-Clearing House expense accounts fiscal gross profit Hartford House Blotter included income interest INTERNATIONAL TEXTBOOK COMPANY Inventory investment issued ledger liabilities listed loss ment Miscellaneous Municipal number of shares operating expenses paid par value pay rolls payment premiums profit-and-loss account proof-book purchase receipts recorded Reserve revenues salaries securities selling shown in Fig Sinking Fund sold statement surplus taxes teller tion transactions trial balance U. S. Steel unpaid Warrants Payable Water Department Water Rents York Stock Exchange
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Halaman 13 - Where 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 permit ready identification. The detail records shall be filed in such manner as to be readily accessible for examination by representatives of this Commission.
Halaman 9 - No. 71 shall include all fees paid to governments for the privilege of incorporation, and office and other expenditures incident to organizing the corporation and putting it in readiness to do business; cost...
Halaman 3 - ... by accounting adjustments not properly attributable to the period, or by miscellaneous losses or gains not provided for elsewhere.
Halaman 14 - If this policy be divided into two or more items, the foregoing conditions shall apply to each item separately...
Halaman 8 - When an important addition and betterment project or the construction of new lines necessitates the purchase of equipment to be used exclusively therein, the cost of such equipment shall be included in the accounts representing the cost of the work, and no charge shall be made to Operating Expenses for depreciation on such equipment while the cost remains so charged. The amount realized from any subsequent sale, or the appraised value of the equipment retained after the completion of the special...
Halaman 8 - In case the accounting company is permitted and elects to distribute all or any part of the net premium on its capital stock to its stockholders, the amount thus distributed shall be charged to the premium account. For the purpose of this classification the premium realized at the sale of capital stock shall not be considered a profit and loss item, except upon the re-acquirement of the stock sold. In no case shall discount on capital stock...
Halaman 9 - Include all fees paid to governments for the privilege of Incorporation, and office and other expenditures Incident to organizing the corporation and putting it in readiness to do business; cost of preparing and distributing prospectuses; cost of soliciting subscriptions for stock; cash fees paid to promoters, and the actual cash value (at the time of...
Halaman 7 - The ledger value of each unit of equipment shall be credited to the appropriate equipment account when it is retired from service. The amount of this credit shall be concurrently charged as follows...
Halaman 9 - ... on unexpended balances) after such funds become available for use and before the receipt or the completion or coming into service of the property so acquired shall be charged to this account.
Halaman 12 - The general and special Instructions contain a comprehensive statement of the principles underlying the classification. Indicating generally the application of the accounting rules. The attention of accounting officers Is called to the Importance of requiring all employees who are assigned to accounting work In connection with Investment In road and equipment to familiarize themselves thoroughly with these Instructions. In the preparation of the revision of...