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Author: Angelo Traniello Publisher: Forgotten Books ISBN: 9780656600113 Category : Business & Economics Languages : en Pages : 162
Book Description
Excerpt from Accounting for Sinking Funds Accounting for the trustee Accounts of the trustee Entries made by the trustee periodic reports required. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Angelo Traniello Publisher: Forgotten Books ISBN: 9780656600113 Category : Business & Economics Languages : en Pages : 162
Book Description
Excerpt from Accounting for Sinking Funds Accounting for the trustee Accounts of the trustee Entries made by the trustee periodic reports required. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: William Powis Publisher: ISBN: 9781331874898 Category : Business & Economics Languages : en Pages : 54
Book Description
Excerpt from Sinking Fund Tables and Instalment Tables On no account should permanent debentures be issued by any municipality, unless and until, permanent or everlasting works have been acquired to an equivalent value. Debentures issued for payment of land purchased for a public park, may be made permanent, not only with prudence and propriety, but with the greatest possible attending benefit to the community. I assume, that, as a matter of common sense, legal restrictions will be enacted governing the issue of permanent debentures This being done, of course property so purchased, will be required to be permanently and untransferably vested in the municipality; unless and until power of sale given to the holders of the debentures is exercised, owing to non-payment of interest. Thus the painful and shameful calamity can never happen to the inhabitants of seeing their city oases encroached upon until they grow into nothingness. The amount expended in transforming the natural land into a beautiful park, may justly and quite properly be added to the amount of debentures made permanent, to the extent of the value of the improvements that are permanent. More latitude can be allowed in the case of land, than in any other investment, because, in cities, the old saying, "res crescunt," is usually applicable to the value of land. The purchase of land of any kind by a municipality may and should be the occasion of the issue of permanent debentures. Justice to the rate-payers demands it. Nothing but land, unless there could be a municipal monopoly of air or water, should be purchased with the proceeds of permanent debentures. Buildings constructed of blocks of granitoid stone, adhered to each other by thin layers of cement instead of mortar, on an indubitably solid foundation, which might last for many centuries, might at first sight seem to warrant the issue of permanent debentures for their construction. It is far better, however, to make the debentures payable at some very long date, as nothing can be absolutely everlasting but the land. The date of payment may, however, be so far remote as to reduce the annual sinking fund to a comparative trifle. To produce $700,000 at the end of 100 years, only requires a Sinking Fund of $565.60 per annum invested at 4 per cent., payable yearly; or $268.20 per annum invested, at 5 per cent., payable yearly. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edward A. Ross Publisher: Forgotten Books ISBN: 9780265403372 Category : Business & Economics Languages : en Pages : 122
Book Description
Excerpt from Sinking Funds The permanent funded English debt began in 1694, when twelve million pounds were borrowed from the Bank of England in consideration of its charter. During the Dutch wars the debt rapidly grew until, in 1716, it amounted to forty millions. The various loans making up the debt were based on the pledging or mortgaging of specific taxes, or reve nues. Loans thus guaranteed were said to be funded. The interest of each loan was provided for by a particular tax pledged for a term of years, while the principal was to be discharged, either by the regular excess payment of an annuity, or by the varying surplus yielded by the tax. By this fund ing policy the public debt came to consist of many small loans, each bottomed on its own petty item of revenue. This complicated and rigid system, wherein the growth of one source of income could not be used to eke out the shrinkage Of another, proved unfit for a growing public finance. In 1716, the many little items of revenue, mortgaged to some particular debt, were grouped together into four large funds, the Aggregate, South Sea, General, and Sinking funds. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Publisher: Forgotten Books ISBN: 9780656763351 Category : Business & Economics Languages : en Pages : 30
Book Description
Excerpt from Two Letters Printed in June and September, 1728: Giving an Account of the Rise and Progress of the Sinking Fund This is the happy State of the Sinking Fund with regard to its feif, and like wife ofthe publick Credit, and the whole of the Savings in 1717, and fince, are about I. For Auuum. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edward Hartley Turner Publisher: Forgotten Books ISBN: 9781332031764 Category : Business & Economics Languages : en Pages : 572
Book Description
Excerpt from The Repayment of Local and Other Loans: Sinking Funds In writing this book my primary object has been to render it practically useful to those engaged in connection with the loan debt of public authorities and privately owned undertakings. It is the result of actual experience extending over many years, but the problems which have arisen have been isolated examples and have not occurred in any regular sequence, but often at long intervals. For this reason each problem has been treated independently in order that any particular adjustment may be made by reference to a similar example fully worked out and described. This entails a certain amount of repetition in order that each chapter may contain a brief summary, and a reference to the results, of previous and subsequent investigations. In order to carry this out in its entirety, each adjustment has been reduced to a series of stages briefly stated, and is accompanied by detailed statements of the method adopted, and actual calculations upon standard forms which I have specially prepared. But I have gone further than this, and have grouped the problems under the heads of the various factors governing a sinking fund, namely, the amount in the fund, the period of repayment, the rate of accumulation and the rate of income to be received upon the present investments. This orderly arrangement of isolated practical examples has compelled a theoretical method of treatment which has been adopted throughout. In my own earlier experience I very soon realised that even after making the fullest use of the published tables of compound interest, the ordinary methods of arithmetic were utterly inadequate and that all calculations must be made by logarithms; consequently a full knowledge of the use of a log table has been assumed. The next practical difficulty which arose was that the ordinary published tables of compound interest very often did not contain the required rate per cent., and it therefore became necessary to make the calculation by other means. For this reason I have included in the earlier chapters a brief summary of the mathematical principles, showing the derivation of the formulae upon which all the tables are constructed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."
Author: Roy Bernard Kester Publisher: Forgotten Books ISBN: 9780265154083 Category : Business & Economics Languages : en Pages : 634
Book Description
Excerpt from Accounting Theory and Practice: A First Year Text The present volume gives the scope of the work in accounting offered in the first year of the School of Busi ness of Columbia University, and is an effort to mark out and define the portion Of the whole subject which can be handled effectively in one year's time. There is a real demand for a one-year course which will treat the subject in a general way and give a brief view of the entire field. The author believes, however, that accounting in its broadest sense is just beginning to receive the consideration which it deserves and that more and more is recognition being given to the necessity of a thorough knowledge of its principles and their application, for effec tive work in all lines of business activity. Accordingly, the material in this first volume is not presented to meet the demand of the casual reader or of the student seeking a bird's-eye view of the entire field, since much of the sub jcet matter is reserved for presentation in a second volume which the author hopes to have ready in the course of another year. In that will be taken up a more detailed treatment of the balance sheet in connection with its prob lem of valuation; various aspects of the corporation and of the income statement, not adequately handled in this vol ume; together with some miscellaneous topics, including forms of special statements, branch accounting, sinking funds, and other similar subjects. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: John Henry Burton Publisher: Kessinger Publishing ISBN: 9781104305215 Category : Literary Collections Languages : en Pages : 112
Book Description
This scarce antiquarian book is a facsimile reprint of the original. Due to its age, it may contain imperfections such as marks, notations, marginalia and flawed pages. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions that are true to the original work.
Author: Halford Erickson Publisher: Forgotten Books ISBN: 9780484715768 Category : Business & Economics Languages : en Pages : 52
Book Description
Excerpt from Depreciation Problems The procedure under either method is approximately the same. Only from an accounting viewpoint is there any distinction worth noting: under the straight line method the annual allow ance for depreciation is Obtained from only one source, ' or from charges to the operating expenses alone; under the sinking fund method the annual allowance is obtained from two sources, or partly from charges to the operating expenses and partly from the interest received for the use of depreciation balances. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Publisher: ISBN: 9781332981021 Category : Business & Economics Languages : en Pages : 94
Book Description
Excerpt from A Survey of the National Debts, the Sinking Fund, the Civil List, and the Annual Supplies: Giving a Clear and Impartial Account of Our Present State With Regard to Publick Money Though it might have been unjufi there fore, to compel the long Annuitants, with out any Alternative, to accept of lower An unities than they had hri'c contraeted for; if, at the fame Time that the Intereft of the other public Debts was lowered, in Propor tion to tbeirannuities, Means could be found, for paying/nob of tloenz of as chofe rather to have their Money than continue public Cre ditors upon this Condition, the Matter would be entirely juf'r and equitable. N ow this was done, by means of the Bank and South Sea Company, who not only confented to be lowered, from 6 to 5 per Cent. For the Se nehr of continuing the Public Creditors; but alfo, to advance between them Four Millions and an Half, upon the fame Interel'r, to pay off fuch of the faid long Annuitants, as did not chufe 'to continue their' Credit. The Titles of the two Ae'ts, by which they obli ged them to do this, will give a true Idea of the whole Affair. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."
Author: Angelo Traniello
Author: Angelo Traniello
Author: William Powis
Author: Edward A. Ross
Author: 
Author: Edward Hartley Turner
Author: Roy Bernard Kester
Author: John Henry Burton
Author: Halford Erickson
Author: 
Author: Earl Adolphus Saliers