Advanced Accounting |
From inside the book
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Page 422
... earning power which assumes the sale of property and contraction of operations by the new owners cannot be capitalized without adjustment in finding the value of the enterprise as it stands . For most enterprises the earnings of the ...
... earning power which assumes the sale of property and contraction of operations by the new owners cannot be capitalized without adjustment in finding the value of the enterprise as it stands . For most enterprises the earnings of the ...
Page 423
... earning power . Alternative Measures of Earning Power . There are two main concep- tions or measures of business income ( ignoring a number of minor varia- tions ) . On the one hand earning power may be expressed in terms of the final ...
... earning power . Alternative Measures of Earning Power . There are two main concep- tions or measures of business income ( ignoring a number of minor varia- tions ) . On the one hand earning power may be expressed in terms of the final ...
Page 726
... earning power ) . Net to Stockholders 1939 $ 527,926 10.3 % Average Stock Equity . $ 5,117,034 * Simple average of rates for three years . 1940 $ 383,080 $ 4,837,287 7.9 % 1941 $ 301,366 $ 4,420,878 Ave. * 6.8 % 8.3 % The earning power ...
... earning power ) . Net to Stockholders 1939 $ 527,926 10.3 % Average Stock Equity . $ 5,117,034 * Simple average of rates for three years . 1940 $ 383,080 $ 4,837,287 7.9 % 1941 $ 301,366 $ 4,420,878 Ave. * 6.8 % 8.3 % The earning power ...
Common terms and phrases
Accounts Payable accounts receivable accrued depreciation accumulation acquired actual adjustment amortization amount applicable appraisal appropriate assumed balance sheet basis book value capital stock capital surplus cash Chapter common stock computed contract corporation cost of sales current assets current liabilities December 31 deductions depletion discount discussion dividends earned surplus earning power effect enterprise entries equipment estimated example expenses first-out funds illustration income sheet income statement incurred intangible inventory investment investor issue last-in less loss market value ment merchandise method no-par stock outstanding paid par value particular payable payment period plant account plant assets preferred stock premium procedure production profit purchase realized received record replacement cost represents reserve result retirement revenues schedule securities selling shares statement stock equity stockholders taxes tion transaction treasury treasury stock treatment unit valuation XXX XXX XXX