Contractors' Accounting Practice: With Procedure Also for Owners, Architects, and EngineersRonald Press Company, 1924 - 386 páginas |
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Página 95
... debit to Payroll account with the amount drawn for the payrolls on all operations . The withdrawal should be for the exact amount of the payrolls , including the wages of the men discharged or laid off , as shown by the Amount Paid ...
... debit to Payroll account with the amount drawn for the payrolls on all operations . The withdrawal should be for the exact amount of the payrolls , including the wages of the men discharged or laid off , as shown by the Amount Paid ...
Página 121
... debit balance against a shipper , although the real claim might be against the carrier , the shipper having fulfilled his contract on surrender of bill of lading . While the practice does not follow strict accounting theory , the author ...
... debit balance against a shipper , although the real claim might be against the carrier , the shipper having fulfilled his contract on surrender of bill of lading . While the practice does not follow strict accounting theory , the author ...
Página 129
... register for the accounting department is a double- entry record . The total of the amount column is the debit to the job or other account indicated at the top of the sheet JOB . Hudson . REGIS- TER NO . DATE FROM 129.
... register for the accounting department is a double- entry record . The total of the amount column is the debit to the job or other account indicated at the top of the sheet JOB . Hudson . REGIS- TER NO . DATE FROM 129.
Página 131
... debit to Hudson Construction account ; the totals of columns 1 , 2 , and 3 are credits to the controlling accounts indicated by headings , and those of columns 4 and 5 appear in red and are debits to the controlling accounts shown ...
... debit to Hudson Construction account ; the totals of columns 1 , 2 , and 3 are credits to the controlling accounts indicated by headings , and those of columns 4 and 5 appear in red and are debits to the controlling accounts shown ...
Página 132
... debit . As the registers for both the accounting and the cost analy- sis departments are prepared simultaneously , the discussion about cost registers is given here instead of in Part III to enable the reader to grasp more easily the ...
... debit . As the registers for both the accounting and the cost analy- sis departments are prepared simultaneously , the discussion about cost registers is given here instead of in Part III to enable the reader to grasp more easily the ...
Índice
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Palavras e frases frequentes
accounting department accounts payable Accounts Receivable actual cost agreement amount application Architect balance sheet BILL WHITE bills bonds building cash book certificate Chapter charged column completed Construction account Contract and Extras contractor controlling account cost accounts cost of construction cost-plus contract covering creditors damage debit deduction delivery Deposit account difference discount earned employees entered estimated cost expenditures fiscal period Form 18 Forma Account freight furnished given guaranteed maximum price included indicated inventory invoices journal entries journal J.E. justment labor Lessee liability lien material dealers ment monthly Notes Receivable operation owner paid payable payment performed premiums prepared Price Adjustment Profit and Loss purchase register quantity receipts record rental reports represents securities SERIAL NUMBER shipment shown Sub-Contractor agrees subcontractors summary surety bond ticket timekeeper tion tractor Transfer trial balance unit vendor wages workmen yard
Passagens conhecidas
Página 373 - Architect makes or procures preliminary estimates on the cost of the work and he endeavors to keep the actual cost of the work as low as may be consistent with the purpose of the building and with proper workmanship and material, but no such estimate can be regarded as other than an approximation.
Página 360 - Should the Contractor at any time refuse or neglect to supply a sufficiency of properly skilled workmen, or of materials of the proper quality, or fail in any respect to prosecute the work wIth promptness and diligence, or fail in the performance of any of the agreements herein contained, such refusal, neglect or failure being certified by the Architects, the Owner shall be at liberty, after three days...
Página 352 - If at any time there shall be evidence of any lien or claim for which, if established, the Owner . . of the said premises might become liable, and which is chargeable to the Contractor.., the Owner.. shall have the right to retain out of any payment then due or thereafter to become due an amount sufficient to completely indemnify against such lien or claim.
Página 350 - No alterations shall be made in the work except upon written order of the Architect ; the amount to be paid by the Owner or allowed by the Contractor by virtue of such alterations to be stated in said order. Should the Owner and Contractor not agree as to amount to be paid or allowed, the work shall go on under the order required above, and in case of failure to agree, the determination of said amount shall be referred to arbitration, as provided for in Art. XII of this contract.
Página 372 - Work, and will endeavor to guard the Owner against defects and deficiencies in the Work of the Contractor.
Página 360 - ... to terminate the employment of the contractor for the said work and to enter upon the premises and take possession for the purpose of completing the work included under this contract, of all materials, tools and appliances thereon, and to employ any other person or persons to finish the work and to provide the materials therefor...
Página 68 - ... suffered or alleged to have been suffered by any person...
Página 352 - It is further mutually agreed between the parties hereto that no certificate given or payment made under this contract, except the final certificate or final payment, shall be conclusive evidence of the performance of this contract, either wholly or in part, and that no payment shall be construed to be an acceptance of defective work or improper materials.
Página 375 - The Contractor and the Owner for themselves, their successors, executors, administrators and assigns, hereby agree to the full performance of the covenants herein contained. IN WITNESS WHEREOF they have hereunto set their hands and seals, the day and year first above written.
Página 369 - ... the drafting of forms of proposals and contracts; the issuance of certificates of payment; the keeping of accounts, the general administration of the business and supervision of the Work.