Accounting Practice And Procedure
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In our eReader you can find the full English version of the book. Read Accounting Practice And Procedure Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Accounting Practice And Procedure
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(d) A specific reduction in the prices of raw materials and manufactured products of the amount by which the market valuations at the close of the fiscal period fell short of the cost.
(e) A proper provision for all stock which is old or de- preciated or for any reason likely to be unsale- able.
The more exactly these different elements are ascer- tained, the more accurate will be the resulting statements of profits, and if the special reserves under (d) and (e) be made separately, it will be a...n easy matter usefully to com- pare one period with another.
Taking the Inventory An accurate enumeration of quantities on hand is the most important of these elements, and is frequently a mat- ter of much Difficulty by reason of the necessity of making it as of a fixed common date for the whole stock. Where a plant can be closed down for such period as is necessary to take the inventory, this difficulty is largely eliminated ; and it is entirely eliminated where running book inventories are maintained, which can be checked up with and adjusted to the actual quantity on hand at any time, within say twelve months, that the stock of each class is lowest.
What to read after Accounting Practice And Procedure?
You can find similar books in the "Read Also" column, or choose other free books by Arthur Lowes Dickinson to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
(d) A specific reduction in the prices of raw materials and manufactured products of the amount by which the market valuations at the close of the fiscal period fell short of the cost.
(e) A proper provision for all stock which is old or de- preciated or for any reason likely to be unsale- able.
The more exactly these different elements are ascer- tained, the more accurate will be the resulting statements of profits, and if the special reserves under (d) and (e) be made separately, it will be a...n easy matter usefully to com- pare one period with another.
Taking the Inventory An accurate enumeration of quantities on hand is the most important of these elements, and is frequently a mat- ter of much Difficulty by reason of the necessity of making it as of a fixed common date for the whole stock. Where a plant can be closed down for such period as is necessary to take the inventory, this difficulty is largely eliminated ; and it is entirely eliminated where running book inventories are maintained, which can be checked up with and adjusted to the actual quantity on hand at any time, within say twelve months, that the stock of each class is lowest.
What to read after Accounting Practice And Procedure?
You can find similar books in the "Read Also" column, or choose other free books by Arthur Lowes Dickinson to read onlineMoreLess
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