Contemporary Studies in the Evolution of Accounting Thought |
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Page 173
... dividends without charging depreciation on wasting assets . It was argued that investors were aware that the mine would be exhausted and that the dividends would constitute their entire return . Investors were to decide for themselves ...
... dividends without charging depreciation on wasting assets . It was argued that investors were aware that the mine would be exhausted and that the dividends would constitute their entire return . Investors were to decide for themselves ...
Page 244
... dividends , and in some States , it may not be charged for the cost of acquiring treasury shares . As defined in law it is an absolute quantity , capable of direct computation , and not a residuum . Since only surplus beyond this amount ...
... dividends , and in some States , it may not be charged for the cost of acquiring treasury shares . As defined in law it is an absolute quantity , capable of direct computation , and not a residuum . Since only surplus beyond this amount ...
Page 293
... dividends were restricted to " clear profit , " by others to " actual profit . " Apparently these phrases would mean ( 1 ) profit clear of cost , expense , loss , or ( 2 ) profit actually realized , not mere anticipated profit . Such ...
... dividends were restricted to " clear profit , " by others to " actual profit . " Apparently these phrases would mean ( 1 ) profit clear of cost , expense , loss , or ( 2 ) profit actually realized , not mere anticipated profit . Such ...
Contents
An Historical Defense of Bookkeeping Henry Rand Hatfield | 1 |
The Antecedents of DoubleEntry Bookkeeping A C Littleton | 21 |
Exchequer and Manor Michael Chatfield | 30 |
Copyright | |
27 other sections not shown
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A. C. Littleton accepted accounting practice accounting principles accounting profession Accounting Research Accounting Review accounting theory American Accounting Association American Institute amount Association audit auditor balance sheet basic basis Bulletin cash century Certified Public Accountants charge Chartered Accountants Committee Companies Act company law concept concern conservatism convention corporate cost accounting creditors debit depreciation disclosure dividends double-entry bookkeeping early earnings economic England enterprise entity entry examination expense financial reporting financial statements fixed assets fund historical cost important income statement industrial Institute of Accountants interest inventory investment Journal of Accountancy ledger liability LIFO London manorial manufacturing ment method modern operations Pacioli period present price level problems procedures profit and loss records result revenue securities shareholders Society South Sea Company standards Stock Exchange stockholders tion trade transactions United valuation writing York York Stock Exchange