Journal of Accountancy, Volume 34American Institute of Certified Public Accountants, 1922 - Accounting |
Contents
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Common terms and phrases
Accounts payable Accounts receivable accrued American Institute amount association audit auditor balance balance-sheet bank basis bonds bonus capital gains capital stock cash cent certificate Certified Public Accountants committee computed congress corporation Cost Accounting court current assets customers debit December 31 deduction depletion depreciation distribution earnings examination exchange expenses fixed assets goodwill home-office income tax income-tax Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY July June ledger liability loans loss manufacturing March market value materials ment method operating organization paid partnership payment period plaintiff plaintiff in error preferred stock problem profit-and-loss profits purchase question ratio records reserve Retail revenue act rule securities selling price shares sinking fund statement stock dividend stockholders surplus taxable tion Total TRADE transactions trial balance trust United valuation York York Stock Exchange
Popular passages
Page 127 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Page 224 - Where the instrument is wanting in any material particular, the person in possession thereof has a prima facie authority to complete it by filling up the blanks therein. And a signature on a blank paper delivered by the person making the signature in order that the paper may be converted into a negotiable instrument operates as a prima facie authority to fill it up as such for any amount.
Page 44 - Territory, not including those assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 363 - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Page 224 - Where a negotiable instrument is materially altered without the assent of all parties liable thereon, it is avoided, except as against a party who has himself made, authorized or assented to the alteration, and subsequent indorsers. But...
Page 353 - ... with a statement of all sums paid or agreed to be paid to him or to the firm in cash or shares or otherwise by any person either to induce him to become, or to qualify him as, a director, or, otherwise for services rendered by him or by the firm in connexion with the promotion or formation of the Company...
Page 224 - Any alteration which changes: (1) The date; (2) The sum payable, either for principal or interest ; (3) The time or place of payment; (4) The number or the relation of the parties; (5) The medium or currency in which payment is to be made: Or which adds a place of payment where no place of payment is specified, or any other change or addition which alters the effect of the instrument in any respect is a material alteration.
Page 364 - ... also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever...
Page 363 - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition...
Page 223 - Where the instrument is addressed to a drawee, he must be named or otherwise indicated therein with reasonable certainty.