Principles of Accounting
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In our eReader you can find the full English version of the book. Read Principles of Accounting 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 Principles of Accounting
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This distinction is unquestionably sound. A man's house and lot differ fundamentally from accounts receiv- able, notes receivable, or other forms of claim which he also regards as assets. However, a valid and enforceable claim to property is, under modern economic conditions, fully as valuable as the property itself. Such a claim is often negotiable in its nature. That is, it may be passed from one person to another by indorsement or by mere delivery to effect a negotiation. An example of such ...a negotiable claim is the bank check, promissory note, or accepted draft. It is characteristic of such a negotiable claim that it is represented by a document of some sort. 1 To make this statement inclusive it should be amended to read * ' assets, deferred charges, and losses not written off. " It occasionally happens that an extraordinary loss is allowed to stand on the books with the idea of writ- ing it off from year to year out of profits. If such a loss item is clearly labeled, it may properly be shown on the asset side, although it is actually a valuation account offsetting the capital accounts.
What to read after Principles of Accounting?
You can find similar books in the "Read Also" column, or choose other free books by Stephen Gilman to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This distinction is unquestionably sound. A man's house and lot differ fundamentally from accounts receiv- able, notes receivable, or other forms of claim which he also regards as assets. However, a valid and enforceable claim to property is, under modern economic conditions, fully as valuable as the property itself. Such a claim is often negotiable in its nature. That is, it may be passed from one person to another by indorsement or by mere delivery to effect a negotiation. An example of such ...a negotiable claim is the bank check, promissory note, or accepted draft. It is characteristic of such a negotiable claim that it is represented by a document of some sort. 1 To make this statement inclusive it should be amended to read * ' assets, deferred charges, and losses not written off. " It occasionally happens that an extraordinary loss is allowed to stand on the books with the idea of writ- ing it off from year to year out of profits. If such a loss item is clearly labeled, it may properly be shown on the asset side, although it is actually a valuation account offsetting the capital accounts.
What to read after Principles of Accounting?
You can find similar books in the "Read Also" column, or choose other free books by Stephen Gilman to read onlineMoreLess
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