Contemporary Studies in the Evolution of Accounting Thought |
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Page 80
... shareholders would be credited each year with their proportion of annual earnings , incidentally eliminating many of ... shareholders , but if shareholders do not know and cannot know what the position is , how can they form any view ...
... shareholders would be credited each year with their proportion of annual earnings , incidentally eliminating many of ... shareholders , but if shareholders do not know and cannot know what the position is , how can they form any view ...
Page 238
... shareholders . Their separation from the ordinary affairs of the business enterprise is complete except in the matter of the election of directors . Since these shareholders do not legally own or physically control the assets of the ...
... shareholders . Their separation from the ordinary affairs of the business enterprise is complete except in the matter of the election of directors . Since these shareholders do not legally own or physically control the assets of the ...
Page 242
... shareholder is generally limited to the provisions of his contract with the corporation . In two cases the courts have held shareholders of watered no - par shares liable for additional payments . How- ever , in one of these cases a ...
... shareholder is generally limited to the provisions of his contract with the corporation . In two cases the courts have held shareholders of watered no - par shares liable for additional payments . How- ever , in one of these cases a ...
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