Student's Handbook of Accounting: Solutions to Questions in Theory of Accounts, Practical Accounting, and Auditing Contained in Elements of Accounting for the Use of Teachers, Students and Practicing AccountantsD. Appleton, 1915 - 136 頁 |
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Accts amount Assets and Liabilities Balance Sheet Capital a/c Capital Stock Cash Book Cash Notes Receivable charge close the old Controlling Accounts corporation creditors debit DECEMBER 31 Depreciation Discount on Purchases Discount on Sales dividends Double Entry books Elements of Accounting EXERCISES CHAPTER F & G Factory Insurance Factory Overhead full payment Goodwill Income Statement interest Inventory Journal entry L. E. Smythe Liquidation Account Loss Account Loss Statement Manufacturing Account March 31 Mdse Mortgage Notes Pay Notes Payable Accounts Notes Rec Notes Receivable Accounts Office Furniture paid partners Payable Accounts Payable Plant and Machinery Preferred Creditors preferred stock Prime Cost Profit and Loss Purchase Ledger Realization and Liquidation Receipts Receivable Accounts Receivable Reserve Sales Ledger secured creditors Single Entry SOLUTIONS TO EXERCISES Statement of Affairs Statement of Assets Subscriptions Summary Cash Account Surplus tion Topper Trading and Profit Treasury Stock Trial Balance Unsubscribed Stock York
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第 43 頁 - a corporation is an artificial being, invisible, intangible, and existing only in contemplation of law. Being the mere creature of law, it possesses only those properties which the charter of its creation confers upon it, either expressly or as incidental to its very existence.
第 38 頁 - STATE OF NEW YORK,) County of New York,) ss. : On this day of , 1910, before me personally came to me known and known to me to be the individual described in and who executed the foregoing instrument, and he duly acknowledged to me that he executed the same. STATE OF NEW YORK...
第 43 頁 - Among the most important are immortality, and, if the expression may be allowed, individuality — properties by which a perpetual succession of many persons are considered as the same, and may act as a single individual. They enable a corporation to manage its own affairs and to hold property without the perplexing intricacies, the hazardous and endless necessity, of perpetual conveyances for the purpose of transmitting it from hand to hand. It is chiefly for the purpose of clothing bodies of men,...
第 43 頁 - These are such as are supposed best calculated to effect the object for which it was created. Among the most important are immortality, and, if the expression may be allowed, individuality; properties by which a perpetual succession of many persons are considered as the same, and may act as a single individual. They enable a corporation to manage its own affairs, and to hold property without the...
第 31 頁 - State of...... ...... .........known and described as and the said party of the second part hereby covenants and agrees to pay to the said party of the first part the sum of...
第 38 頁 - State of New York, City of New York, County of New York, ss. : On this 16th day of July, 1896, before me personally appeared Francis T.
第 47 頁 - That each person signing will become a member of the company by insuring with the company property in which he has an insurable interest according to the mutual insurance plan and subject to the rates...
第 93 頁 - Difference between an Income and Expenditure Account and a Receipts and Payments Account. — The following points of difference should be carefully noted by the student. An Income and Expenditure Account deals with the whole of the income and expenditure' for the year, whether actually received and paid, or not.
第 47 頁 - Send two(2) of them to the Secretary of State, with directions that one (1) be filed and the other be returned as a certified copy of the original. The fees of the Secretary of State are Ten ($10.00) Dollars for filing the certificate, and fifteen (.15) cents per folio for recording; for certifying the copy, One ($1.00) Dollar. At the same time the organization tax should be sent to the State Treasurer. The tax amounts to fifty (.50) cents per thousand dollars of the total authorized capital...
第 47 頁 - ... Secretary of State, with directions that one (1) be filed and the other be returned as a certified copy of the original. The fees of the Secretary of State are Ten ($10.00) Dollars for filing the certificate, and fifteen (.15) cents per folio for recording; for certifying the copy, One ($1.00) Dollar. At the same time the organization tax should be sent to the State Treasurer. The tax amounts to fifty (.50) cents per thousand dollars of the total authorized capital stock stated in the certificate;...