Contractors' Accounting Practice: With Procedure Also for Owners, Architects, and EngineersRonald Press Company, 1924 - 386 páginas |
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Página 126
... fiscal period . The use of voucher covers is suggested for convenience in filing all papers supporting individual journal entries . The head of the accounting department or someone high in author- ity should approve all journal vouchers ...
... fiscal period . The use of voucher covers is suggested for convenience in filing all papers supporting individual journal entries . The head of the accounting department or someone high in author- ity should approve all journal vouchers ...
Página 167
... fiscal period and when preparing balance sheets . Posting Sources Postings to the accounts in this ledger are made exclusively from the cash book , the journal , and the purchase register summary . The sources from which the postings to ...
... fiscal period and when preparing balance sheets . Posting Sources Postings to the accounts in this ledger are made exclusively from the cash book , the journal , and the purchase register summary . The sources from which the postings to ...
Página 170
... fiscal year , plus purchases , less sales . Lumber - Inventory of lumber in yard at beginning of fiscal year , plus purchases , less sales . Perishable Equipment — Inventory of perishable equipment in yard at beginning of fiscal year ...
... fiscal year , plus purchases , less sales . Lumber - Inventory of lumber in yard at beginning of fiscal year , plus purchases , less sales . Perishable Equipment — Inventory of perishable equipment in yard at beginning of fiscal year ...
Página 171
... fiscal year . Profit Adjustment - Substitute account for profit and loss accounts used during fiscal year for minor adjustments . Interest - Interest on loans . Income on Investments - Dividends on stocks , interest on bank balances ...
... fiscal year . Profit Adjustment - Substitute account for profit and loss accounts used during fiscal year for minor adjustments . Interest - Interest on loans . Income on Investments - Dividends on stocks , interest on bank balances ...
Página 192
... fiscal period ( A 25 ) ...... 13,000 $ 60,300 9,300 12,000 Deliveries to job ( J.E. 24 ) .. $ 12,000 Miscellaneous sales . Transfer of balance of Power Equipment Price Adjust- ment Account ( A 23 ) . . . . Transfer at fiscal closing of ...
... fiscal period ( A 25 ) ...... 13,000 $ 60,300 9,300 12,000 Deliveries to job ( J.E. 24 ) .. $ 12,000 Miscellaneous sales . Transfer of balance of Power Equipment Price Adjust- ment Account ( A 23 ) . . . . Transfer at fiscal closing of ...
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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.