movelearn

Accounting theory and practice, Volume 2 (of 3) : a textbook for colleges and…

2 by Roy B. Kester, Kester, Roy B. (Roy Bernard), 1882-1965

Chapter 151: 1. To convey, transfer, conceal, or remove, or to permit

Prev Next

Chapters

Chapter 1 Chapter 1
Chapter 2 Introduction of System
Chapter 3 1. PROPORTIONAL METHODS
Chapter 4 2. VARIABLE PERCENTAGE METHODS
Chapter 5 3. COMPOUND INTEREST METHODS
Chapter 6 4. MISCELLANEOUS METHODS
Chapter 7 1. PROPORTIONAL METHODS
Chapter 8 2. VARIABLE PERCENTAGE METHODS
Chapter 9 3. COMPOUND INTEREST METHODS
Chapter 10 4. MISCELLANEOUS METHODS
Chapter 11 Introduction
Chapter 12 Introduction
Chapter 13 CHAPTER I
Chapter 14 5. Debenture
Chapter 15 CHAPTER II
Chapter 16 Introduction of System
Chapter 17 Chapter XXXVI, a cash discount is usually treated as a financial
Chapter 18 6. Indexing vouchers.
Chapter 19 4. It localizes responsibility by showing authority for
Chapter 20 5. It secures a receipted bill for all disbursements of cash.
Chapter 21 1. Clumsy provision for returns and allowances, partial
Chapter 22 3. The giving out of information about the business
Chapter 23 CHAPTER III
Chapter 24 CHAPTER IV
Chapter 25 2. Deferred Charges to | 2. Deferred Income
Chapter 26 5. Fixed Assets |
Chapter 27 4. For publication or report to regulating or
Chapter 28 6. For advertising purposes to float new issues
Chapter 29 CHAPTER V
Chapter 30 12. Liquidation or forced-sale value, etc.
Chapter 31 1. For the current assets, the principle of valuation may be stated
Chapter 32 2. The principle of valuation involved in deferred charges to operation
Chapter 33 3. For the fixed assets, the principle of valuation generally
Chapter 34 CHAPTER VI
Chapter 35 2. The managerial policy as to repairs, maintenance,
Chapter 36 3. The past performance and expected future performance
Chapter 37 4. All other factors locally present which may affect
Chapter 38 Chapter XIII.)
Chapter 39 CHAPTER VII
Chapter 40 5. Crystallization[25]
Chapter 41 CHAPTER VIII
Chapter 42 2. Rates of depreciation and their relation to repairs,
Chapter 43 5. Financing depreciation and some related problems.
Chapter 44 Chapter IX.
Chapter 45 4. Normal climatic conditions.
Chapter 46 5. Probable misuse and neglect brought about by the
Chapter 47 6. Probable change in ownership and consequent
Chapter 48 7. Probable change in the requirements of the market,
Chapter 49 2. Installed operating and generating machinery
Chapter 50 3. Fixed equipment including boilers and piping
Chapter 51 Chapter X of the effect of the various methods used for calculating
Chapter 52 CHAPTER IX
Chapter 53 4. Miscellaneous Methods
Chapter 54 4. Under some methods, an arbitrary interest rate
Chapter 55 1. PROPORTIONAL METHODS
Chapter 56 2. VARIABLE PERCENTAGE METHODS
Chapter 57 3. COMPOUND INTEREST METHODS
Chapter 58 4. MISCELLANEOUS METHODS
Chapter 59 CHAPTER X
Chapter 60 2. Inadequacy, which is lack of capacity to do the
Chapter 61 3. Obsolescence, which represents the inability to
Chapter 62 1. PROPORTIONAL METHODS
Chapter 63 2. VARIABLE PERCENTAGE METHODS
Chapter 64 3. COMPOUND INTEREST METHODS
Chapter 65 4. MISCELLANEOUS METHODS
Chapter 66 Chapter XI.
Chapter 67 CHAPTER XI
Chapter 68 2. Estimate of life in periods, working hours, service
Chapter 69 5. Periodic appraisal value.
Chapter 70 3. Profits of the past may be reserved in the business
Chapter 71 CHAPTER XII
Chapter 72 Introduction
Chapter 73 4. Bank
Chapter 74 1. Cash deposited to cover breakage or damage to
Chapter 75 2. Moneys advanced to subsidiaries, salesmen, and other
Chapter 76 3. Claims against creditors for returned or damaged
Chapter 77 4. Prepayments on purchase or expense contracts, as
Chapter 78 5. Unpaid calls or instalments on stock subscription
Chapter 79 6. Claims against absconding officers for property
Chapter 80 1. In the case of a new concern where there is no past
Chapter 81 2. In the case of an outsider—a professional auditor
Chapter 82 3. Periodically, in any business, as a check on the
Chapter 83 1. The amount of outstanding trade debt at the time
Chapter 84 2. The amount of sales on credit made during the
Chapter 85 3. The total sales, both cash and credit, for the present
Chapter 86 CHAPTER XIII
Chapter 87 1. Carry the market valuation, whether more or less
Chapter 88 2. In case market value is less than cost, set up a reserve
Chapter 89 3. Carry in an inner column in the body of the balance
Chapter 90 Chapter XXVI of this book, where a full presentation of the case for
Chapter 91 CHAPTER XIV
Chapter 92 CHAPTER XV
Chapter 93 1. By practically full ownership of the subsidiary
Chapter 94 3. Through the agency of advances, particularly when,
Chapter 95 CHAPTER XVI
Chapter 96 Chapter IX, is the one most widely employed. It is to be preferred to
Chapter 97 CHAPTER XVII
Chapter 98 1. If the building is purchased outright for cash, whatever costs
Chapter 99 2. If the building is bought by the issue of stocks or bonds, the
Chapter 100 3. When buildings are put up by the concern itself, full cost may
Chapter 101 Chapter XVI, any increase or decrease in the value of the land cannot
Chapter 102 CHAPTER XVIII
Chapter 103 1. _Time Lapse._ There is no such thing as wear and tear on a patent
Chapter 104 2. _Supersession._ If no other causes than time lapse were operative,
Chapter 105 3. _Obsolescence._ Akin to the element of supersession is that of
Chapter 106 1. Lump sum payments to the state or some division
Chapter 107 2. The full purchase price paid another company for
Chapter 108 3. Legal and other fees in connection with securing
Chapter 109 4. Any other legitimate expenses, such as the cost of
Chapter 110 CHAPTER XIX
Chapter 111 6. Merchandise Inventory
Chapter 112 Chapter XX, in the discussion of the liability, bonds.
Chapter 113 CHAPTER XX
Chapter 114 1. The character of the issuing corporation under
Chapter 115 2. The security of the bonds under which come:
Chapter 116 3. The purpose of the issue, as:
Chapter 117 4. The conditions incident upon payment of principal
Chapter 118 4. A bond sold at par to be redeemed at a premium on maturity.
Chapter 119 CHAPTER XXI
Chapter 120 CHAPTER XXII
Chapter 121 2. Profits realized on sales of fixed assets should be first applied
Chapter 122 3. A sufficient surplus should be accumulated (in addition to the
Chapter 123 CHAPTER XXIII
Chapter 124 Chapter XXII, have their proper place of record direct into some margin
Chapter 125 Chapter XXV on sinking funds for a full discussion of the merits and
Chapter 126 2. Reserves created to provide an additional capital
Chapter 127 3. Reserves created to provide for equalizing dividends
Chapter 128 1. Valuation Reserves
Chapter 129 5. Market Fluctuations Reserves, etc.
Chapter 130 2. Proprietorship Reserves
Chapter 131 3. Reserves for Working Capital, etc.
Chapter 132 CHAPTER XXIV
Chapter 133 Introduction
Chapter 134 CHAPTER XXV
Chapter 135 1. The sinking fund, then, under suitable title, may appear only among
Chapter 136 2. The balance sheet may record the sinking fund status among the
Chapter 137 3. There may appear on the balance sheet as the only evidence of a
Chapter 138 4. There may be no record of the sinking fund transactions shown on
Chapter 139 1. Those dealing with the original and subsequent
Chapter 140 2. Those required to book the trustee’s periodic
Chapter 141 3. Those to show the redemption of the debt and the final
Chapter 142 CHAPTER XXVI
Chapter 143 1. The difficulty of determining the rate at which
Chapter 144 2. Inasmuch as the amount of investment in current
Chapter 145 3. If interest is to be charged, how shall the offsetting
Chapter 146 4. The introduction in production costs of a more or
Chapter 147 5. As the business world is accustomed to consider
Chapter 148 CHAPTER XXVII
Chapter 149 Chapter XXIII on “Reserves and Surplus.” There the illegitimate use of
Chapter 150 CHAPTER XXVIII
Chapter 151 1. To convey, transfer, conceal, or remove, or to permit
Chapter 152 2. To transfer while insolvent any portion of the property
Chapter 153 3. To make a general assignment for the benefit of
Chapter 154 4. For the debtor to admit in writing his inability to
Chapter 155 5. To suffer or permit, while insolvent, any creditor to
Chapter 156 1898. The courts of the Federal Government have jurisdiction in these
Chapter 157 CHAPTER XXIX
Chapter 158 1. Agreement by the directors of the various companies
Chapter 159 2. Assent of the stockholders of each company to the
Chapter 160 3. Filing of certified copies of the agreement, with the
Chapter 161 4. The exchange and issuance of new stock for the
Chapter 162 1. A uniform accounting system for all the companies
Chapter 163 2. The reserves for depreciation should be based on
Chapter 164 3. Costs should be determined in the same way if the
Chapter 165 4. The apportionment of labor, factory expense, and
Chapter 166 5. Only real items of cost should be included under the
Chapter 167 6. The same methods of inventory-taking, both of
Chapter 168 7. The amount of orders on hand should be considered.
Chapter 169 CHAPTER XXX
Chapter 170 2. A proper rate of turnover on the merchandise
Chapter 171 3. Economical management.
Chapter 172 3. Facilities for centralizing and comparing such

Chapter 151: 1. To convey, transfer, conceal, or remove, or to permit

to be concealed or removed, any part of the debtorâ€™s property with intent to hinder, delay, or defraud his creditors.

20 words

PrevPrevious BookBack to Book Detail NextNext Chapter