Public Accounting and Auditing...South-western publishing Company, 1921 |
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Vanlige uttrykk og setninger
accounting system Accounts Payable Accounts Receivable Accrued adjusting entries adjustment allowed amount assets Balance Sheet bank bankruptcy basis bonds bonus C. P. A. Ex capital accounts capital stock cash book cent certificate charged column controlling account cost creditors debit debts December 31 declared deduction depreciation directors discount dissolution donation stock employes Equipment excess profits tax exempt factory firm gross income income tax individual Inst interest inventory invested capital issued January journal entries labor ledger liabilities liberty bonds Liquidating Dividend manufacturing material ment merchandise month net income Nobis normal tax Notes Payable Office operations paid par value partners partnership agreement payment personal service corporation poration premium production Profit and Loss purchased realization receipts record Reichard reported salary selling sold statement stockholders Store subscriber subscription subsidiary surplus taxable tion transactions treasury stock Wages
Populære avsnitt
Side 201 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Side 40 - States as a holiday or as a day of public fasting or thanksgiving; (15) a person shall be deemed insolvent within the provisions of this act whenever the aggregate of his property, exclusive of any property which he may have conveyed, transferred, concealed, or removed, or permitted to be concealed or removed, with intent to defraud, hinder or delay his creditors, shall not, at a fair valuation, be sufficient in amount to pay his debts...
Side 34 - The court shall cause the first meeting of the creditors of a bankrupt to be held, not less than ten nor more than thirty days after the adjudication, at the county seat of the county in which the bankrupt has had his principal place of business, resided, or had his domicile; or if that place would be manifestly inconvenient as a place of meeting for the parties in interest, or if the bankrupt is one who does not do business, reside, or have his...
Side 100 - In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed upon among them, or, in the absence of any such agreement, then on the basis of the net income properly assignable to each.
Side 180 - ... 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 derived from any...
Side 186 - ... for the taxable year, or, if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the...
Side 213 - Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit ; and any corporation chartered solely for burial purposes as a cemetery corporation and not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder...
Side 40 - ... being insolvent, applied for a receiver or trustee for his property or because of insolvency a receiver or trustee has been put in charge of his property under the laws of a state, of a territory, or of the United States...
Side 101 - For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns at least 95 per centum of the stock of the other or others, or (2) if at least 95 per centum of the stock of two or more corporations is owned by the same interests.
Side 40 - ... suffered or permitted, while insolvent, any creditor to obtain a preference through legal proceedings, and not having at least five days before a sale or final disposition of any property affected by such preference vacated or discharged such preference...