Convention, Volume 1;Volume 36;Volume 47 |
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Istilah dan frasa umum
60 Wall Street account the cost Accounting Committee Accounting Department adding machine addressograph ALLEGAERT amount apparatus arc lamps assets Association Auditor balance sheet bond bookkeeping capital cash CHAIRMAN Charge Chicago classification of accounts clerks Comptometer construction corporation coupons credited Current Assets customers depreciation Depreciation Reserve discount discussion distribution draft EDWARDS Electric Light employees engines equipment estimated expense account fiscal fixtures for lighting forms freight bills handling HEYDECKE HOLME incandescent incandescent lamps Income accounts installation interest issued kilowatt-hour labor lamps ledger liability Lohmeyer read account machine material ment meters method month monthly municipal operating expense overhead line paid paper payable payment plant property account Public Service Commission purchased question record repairs reserve revenue salaries Scobell small companies Spoehrer station storeroom Superintendence supplies system of accounts tabulating machine taxes thereof tion trial balance York City
Bagian yang populer
Halaman 137 - When capital stock, funded debt securities and other evidences of indebtedness are disposed of for a consideration whose cash value is less than the sum of the par value of the securities or other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued interest over the cash value of the consideration received shall be charged to this account.
Halaman 143 - When any admitted liability arises because of loss or damage to the property of others, or of injuries to employees or other persons, the amount of the liability may (if not previously provided for by insurance or self-insurance) be charged to the appropriate operating expense or other accounts and credited to this account, against which (in such case) the actual cost of satisfaction of the liability shall be charged when the matter is determined. If the extent of the liability...
Halaman 168 - ... (upon the basis of the relative amounts of benefit to the several participants...
Halaman 166 - This includes salaries and expenses of all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for services of attorneys not regular employees; court...
Halaman 135 - ... regardless of whether the same are intended to be consumed in construction or in operation, or later to be sold.
Halaman 126 - Such cost includes, when assumed or paid by the purchaser in its own behalf, cost of registration of title, cost of examination of title, conveyancer's and notary's fees, purchasing agent's commissions or...
Halaman 139 - ... of primary liability thereon, is issued or assumed, the par value thereof shall be credited to this account and when it is paid it shall be charged to this account and credited to Cash or other appropriate account.
Halaman 122 - ... such producers and accessories. This account includes producers, economizers, regenerators, vaporizers, steam injectors, scrubbers, exhauster outfits, seals, specially provided boilers and pumps, flues and piping, blower engines, pipes for the conduction of gas from such producers to holders, and to gas engines, holders for producer gas, exhaust pipes from gas engines, etc. It does not include pipes whose primary purpose is the warming of buildings ; nor does it include power transmission apparatus,...
Halaman 133 - Entries of charges to this account shall describe the acquired property with sufficient particularity clearly to ide'ntify it, and shall also show specifically the principal from whom acquired and all agents representing such principal in the transaction; also the term of life of such property, estimated if not known, and if estimated, the facts upon which the estimate is based. 18. Corporate Deficit. Under this head should be shown the debit balance, if any, in the "Corporate Surplus or Deficit...