Contemporary Studies in the Evolution of Accounting Thought |
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Page 170
... assets themselves ; and still others supported cost less actual deteriora- tion to date as the proper value . According to the single account view of profit calculation , the fixed assets were valued as inventories at the balance sheet ...
... assets themselves ; and still others supported cost less actual deteriora- tion to date as the proper value . According to the single account view of profit calculation , the fixed assets were valued as inventories at the balance sheet ...
Page 171
... assets should be valued in order to arrive at profits available for dividends . One court decision was as follows : " Any increase or decrease in circulating capital balance goes to revenue . Those relating to fixed capital need not be ...
... assets should be valued in order to arrive at profits available for dividends . One court decision was as follows : " Any increase or decrease in circulating capital balance goes to revenue . Those relating to fixed capital need not be ...
Page 172
... assets or losses . An expenditure , for which no equivalent amount in the form of a tangible asset was received ... fixed asset capital , the British were not being illogical when they reached the conclusion that the charge for depreciation , ...
... assets or losses . An expenditure , for which no equivalent amount in the form of a tangible asset was received ... fixed asset capital , the British were not being illogical when they reached the conclusion that the charge for depreciation , ...
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