Bulletin of the Bureau of Business Research, Harvard University, Volumes 11-25Harvard University Press, 1918 - Business education |
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Results 1-5 of 55
Page 6
... difference between the cost of the merchandise sold and the net sales gives gross profit . The Expense Statement includes payments for wages , sup- plies , insurance , and taxes necessary for operating a retail hardware store ; the loss ...
... difference between the cost of the merchandise sold and the net sales gives gross profit . The Expense Statement includes payments for wages , sup- plies , insurance , and taxes necessary for operating a retail hardware store ; the loss ...
Page 9
... difference between Item 7 and Item 8 is the net cost of the merchandise handled during the period . 10. NET INVENTORY OF MERCHANDISE AT END OF PERIOD . Debits : Billed cost of merchandise on hand at end of period ( cost of equipment not ...
... difference between Item 7 and Item 8 is the net cost of the merchandise handled during the period . 10. NET INVENTORY OF MERCHANDISE AT END OF PERIOD . Debits : Billed cost of merchandise on hand at end of period ( cost of equipment not ...
Page 10
... difference should be subtracted from gross inventory . Other- wise the valuation is not conservative . The safe rule is " cost or market , whichever is lower . " As already indicated , cash discounts taken constitute a re- duction in ...
... difference should be subtracted from gross inventory . Other- wise the valuation is not conservative . The safe rule is " cost or market , whichever is lower . " As already indicated , cash discounts taken constitute a re- duction in ...
Page 58
... difference between Items 7 and 8 on the Yearly Record Sheet . Net Inventory at End of Period has a yearly entry only . There is no monthly entry . This entry is made after inven- tory is taken at the close of the year . The method of de ...
... difference between Items 7 and 8 on the Yearly Record Sheet . Net Inventory at End of Period has a yearly entry only . There is no monthly entry . This entry is made after inven- tory is taken at the close of the year . The method of de ...
Page 59
... difference between the totals of Columns 35A and 35B on the Monthly Record Sheet . If the receipts are less than the expenses , the amount is entered in red ink . Sundry Revenue ( Net ) is the difference between Sundry Receipts , the ...
... difference between the totals of Columns 35A and 35B on the Monthly Record Sheet . If the receipts are less than the expenses , the amount is entered in red ink . Sundry Revenue ( Net ) is the difference between Sundry Receipts , the ...
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Common terms and phrases
accounts and notes Accounts for Retail Accounts Payable Accounts Receivable amount bad debts Billed Cost bulletin BUREAU OF BUSINESS Buying and Management Cambridge Station cash discounts taken Charges and Upkeep common figure Cost of Merchandise current assets current liabilities customers Daily Record Sheet debited Delivery Expense Depreciation of Store entered in Column entry Excess Profits Taxes Expenses in Retail gross profit Harvard System HARVARD UNIVERSITY Interest and Rentals Interest on Capital Inventory of Merchandise Losses from Bad Management Expense merchandise sold Miscellaneous Expense Monthly Record Sheet net sales Office Salaries Office Supplies Operating Accounts Operating Expenses Price 50 cents Profit and Loss proprietor Purchases of Merchandise rate of stock-turn rent Rentals Earned Repairing and Engraving retail drug stores retail grocery stores salesmen Shanghai Store Equipment Stores in 1919 Sundry Revenue total expense total interest trade volume of sales Wages of Salesforce wholesale grocers Wholesale Grocery Business Yearly Record Sheet
Popular passages
Page 7 - ... carting, installation, use, operation, exhibition, display, or repairing of any such press or presses, . . . and especially from using any force, threats, command, direction, or even persuasion with the object or having the effect of causing any person or persons to decline employment, cease employment, or not seek employment, or to refrain from work or cease working under any person, firm, or corporation being a purchaser or prospective purchaser of any printing press or presses from complainant,...
Page 13 - When the men go into the mine in the morning they shall be entitled to two hours' pay, whether or not the mine works the full two hours. But after the first two hours the men shall be paid for every hour thereafter by the hour, for each hour's work or fractional part thereof. If for any reason the regular...
Page 14 - Provincial organizations, to secure legislation in the interests of the working masses. ["]The establishment of National and International Trade Unions, based upon a strict recognition of the autonomy of each trade, and the promotion and advancement of such bodies.
Page 40 - The test of deductibility in the case of compensation payments is whether they are reasonable and are in fact payments purely for services.
Page 7 - ... we, therefore, in consideration thereof, and of the particular matters in said bill set forth, do strictly command you, the said...
Page 7 - ... contracts made by complainant respecting the sale, transportation, delivery, or installation of any such press or presses, by causing or threatening to cause loss, damage, trouble, or inconvenience to any person, firm, or corporation concerned in the purchase, transportation, carting, installation...
Page 5 - First. To unite in one organization, regardless of creed, color or nationality, all workmen eligible for membership, employed in and around coal mines, coal washers, and coke ovens on the American Continent.
Page 13 - Regarding drivers, they shall take their mules to and from the stables, and the time required in so doing shall not include any part of the day's labor, their work beginning when they reach the change at which they receive empty cars...
Page 17 - ... while this agreement is in force. All questions of wages or conditions of labor, which cannot be mutually agreed upon shall be submitted to a board of conciliation and arbitration.