Factory Accounts: Their Principles and Practice. A Handbook for Accountants and Manufacturers with Appendices on the Nomenclature of Machine Details; the Income Tax Acts; the Rating of Factories; Fire and Boiler Insurance; the Factory and Workshop Acts, Etc., Including Also a Glossary of Terms and a Large Number of Specimen RulingsC. Lockwood and Son, 1893 - 264 pages |
From inside the book
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Page 104
... , would be subject to assessment , but it by no means follows that the converse holds good , and that losses will be allowed . For this reason a firm DEPRECIATION ON THE LIFE BASIS . 105 may suffer appreciable 104 FIXED CAPITAL .
... , would be subject to assessment , but it by no means follows that the converse holds good , and that losses will be allowed . For this reason a firm DEPRECIATION ON THE LIFE BASIS . 105 may suffer appreciable 104 FIXED CAPITAL .
Page 159
... assessment on which the accounts of the said trade , & c . , shall have been usually made up , or on the fifth day of April preceding the year of assessment , and shall be assessed , charged , and paid without other deduction than is ...
... assessment on which the accounts of the said trade , & c . , shall have been usually made up , or on the fifth day of April preceding the year of assessment , and shall be assessed , charged , and paid without other deduction than is ...
Page 160
... assessment , the computa- tion shall be made according to the best knowledge and belief of the person to be assessed ( 5 and 6 Vict . cap . 35 , sec . 100 ) . On all Persons , Companies , and Occupations . ( b . ) The said duty shall ...
... assessment , the computa- tion shall be made according to the best knowledge and belief of the person to be assessed ( 5 and 6 Vict . cap . 35 , sec . 100 ) . On all Persons , Companies , and Occupations . ( b . ) The said duty shall ...
Page 161
... assessment . Questions will also often arise as to improvements made out of profits , enlargement of premises ... assessing the profits or gains of any trade , & c . , chargeable under Schedule D , or the profits of any concern ...
... assessment . Questions will also often arise as to improvements made out of profits , enlargement of premises ... assessing the profits or gains of any trade , & c . , chargeable under Schedule D , or the profits of any concern ...
Page 162
... assessment ( 41 Vict . cap . 15 , sec . 12 ) . We have already drawn attention ( Chapter VI . ) to the need of correctly ascertaining the amount to be charged for depreciation . In practice some difficulty may be experienced in inducing ...
... assessment ( 41 Vict . cap . 15 , sec . 12 ) . We have already drawn attention ( Chapter VI . ) to the need of correctly ascertaining the amount to be charged for depreciation . In practice some difficulty may be experienced in inducing ...
Common terms and phrases
A.M. and end AMORTIZATION amount Analysis Book apply arbitration assessment assets bakehouses BOILER INSURANCE boilers Book.-A BOOK.-SPECIMEN capital certificate certifying surgeon chapter charged child cloth commercial book Commercial Ledger counting-house credit notes Crown 8vo D. K. CLARK Debit Note depreciation Edition employed employés Engineer exceeding expenses Factories and Workshops factory book factory or workshop Fcap fire inspector invoices labour letterpress printing liable loss account machine machinery manufacture material ment notice Oberlin Smith occupier offence overtime period of employment piece piece-work plant police burghs Practical premises Prime Cost Ledger profit and loss purchase purpose railway received record referred repairs requisition respect sanitary authority Saturday Secretary special rules Specimen Stock Issued Stock Ledger Stock Order Stock Returned storekeeper Stores and Stock symbol tion trade Treatise umpire United Kingdom warehouse warehouseman ΙΟ
Popular passages
Page 28 - THE ELEMENTARY PRINCIPLES OF CARPENTRY : a Treatise on the Pressure and Equilibrium of Timber Framing, the Resistance of Timber, and the Construction of Floors, Arches, Bridges, Roofs, Uniting Iron and Stone with Timber, &c. To which is added an Essay on the Nature and Properties of Timber...
Page 37 - THE ART OF SOAP-MAKING. A Practical Handbook of the Manufacture of Hard and Soft Soaps, Toilet Soaps, &c. Including many New Processes, and a Chapter on the Recovery of Glycerine from Waste Leys. By ALX.
Page 14 - AND ANALYTIC STATICS. In their Practical Application to the Treatment of Stresses in Roofs, Solid Girders, Lattice, Bowstring, and Suspension Bridges, Braced Iron Arches and Piers, and other Frameworks. By R. HUDSON GRAHAM, CE Containing Diagrams and Plates to Scale. With numerous Examples, many taken from existing Structures. Specially arranged for Class-work in Colleges and Universities. Second Edition, Revised and Enlarged. 8vo, cloth 16/" Mr. Graham's book will find a place wherever graphic and...
Page 12 - TRAMWAYS: THEIR CONSTRUCTION AND WORKING. Embracing a Comprehensive History of the System ; with an exhaustive Analysis of the Various Modes of Traction, including Horse Power, Steam, Cable Traction, Electric Traction, &c.
Page 31 - THE EMBROIDERER'S BOOK OF DESIGN. Containing Initials, Emblems, Cyphers, Monograms, Ornamental Borders, Ecclesiastical Devices, Mediaeval and Modern Alphabets, and National Emblems. Collected by F. DELAMOTTE, and printed in Colours. Oblong royal 8vo, is.
Page 9 - We should be glad to see this book in the possession of everyone in the kingdom who has ever laid, or Is to lay, hands on a locomotive engine.
Page 8 - IRON AND STEEL "; A Work for the Forge, Foundry, Factory, and Office. Containing ready, useful, and trustworthy Information for Ironmasters and their Stock-takers ; Managers of Bar, Rail, Plate, and Sheet Rolling Mills; Iron and Metal Founders; Iron Ship and Bridge Builders ; Mechanical, Mining, and Consulting Engineers ; Architects, Contractors. Builders, and Professional Draughtsmen. By CHARLES HOARE, Author of " The Slide Rule,
Page 2 - Comprising a Treatise on Modern Engines and Boilers : Marine, Locomotive and Stationary. And containing a large collection of Rules and Practical Data relating to recent Practice in Designing and Constructing all kinds of Engines, Boilers, and other Engineering work. The whole constituting a comprehensive Key to the Board of Trade and other Examinations for Certificates of Competency in Modern Mechanical Engineering. By WALTER S. HUTTON, Civil and Mechanical Engineer, Author of "The Works' Manager's...
Page 45 - MULTUM-IN-PARVO GARDENING. Or, How to Make One Acre of Land produce ^620 a year, by the Cultivation of Fruits and Vegetables ; also, How to Grow Flowers in Three Glass Houses, so as to realise ,£176 per annum clear Profit. By SAMUEL WOOD, Author of "Good Gardening,
Page 31 - For those who insert enamelled sentences round gilded chalices, who blazon shop legends over shop-doors, who letter church walls with pithy sentences from the Decalogue, this book will be useful.