Duties of the Junior Accountant
Duties of the Junior Accountant
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In our eReader you can find the full English version of the book. Read Duties of the Junior Accountant 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 Duties of the Junior Accountant
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68 DUTIES OF THE JUNIOR ACCOUNTANT If bills can not be obtained look at the canceled cheques. If much depreciation has been written off the importance of items is correspondingly decreased. Thus, if 10% per annum be provided as a reserve, assets purchased eight years ago stand at only one-fifth of their original cost.
Although a firm may wish to strain a point in stating the value of its plant, it is not very likely that preparations therefor would have been made several years ago, especially i...f the accounts for the last two or three years have been properly treated in this respect.
There are certain classes of capital expendi- tures that are not usually provided with a depre- ciation reserve, but are reduced each year by de- ducting from the asset account the amount of de- preciation. This includes office furniture, fix- tures, costumes, scenery, properties, etc. , in thea- tres and moving picture studios, small tools and other assets that consist of a large number of small items with frequent replacements and fre- quent destruction of individual items.
What to read after Duties of the Junior Accountant?
You can find similar books in the "Read Also" column, or choose other free books by Ward Burnham Reynolds to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
68 DUTIES OF THE JUNIOR ACCOUNTANT If bills can not be obtained look at the canceled cheques. If much depreciation has been written off the importance of items is correspondingly decreased. Thus, if 10% per annum be provided as a reserve, assets purchased eight years ago stand at only one-fifth of their original cost.
Although a firm may wish to strain a point in stating the value of its plant, it is not very likely that preparations therefor would have been made several years ago, especially i...f the accounts for the last two or three years have been properly treated in this respect.
There are certain classes of capital expendi- tures that are not usually provided with a depre- ciation reserve, but are reduced each year by de- ducting from the asset account the amount of de- preciation. This includes office furniture, fix- tures, costumes, scenery, properties, etc. , in thea- tres and moving picture studios, small tools and other assets that consist of a large number of small items with frequent replacements and fre- quent destruction of individual items.
What to read after Duties of the Junior Accountant?
You can find similar books in the "Read Also" column, or choose other free books by Ward Burnham Reynolds to read onlineMoreLess
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