 | United States. Interstate Commerce Commission - Communication and traffic - 1912 - 40 pages
...Interest Receivable. This account should include the amount of dividends declared on stocks owned, dividends accrued on such stocks when contracts require that the dividends be paid at stated times, and interest on loans accrued to the date of balance sheet, but not due or collectible until after... | |
 | James Shirley Eaton - Railroads - 1913 - 582 pages
...and Rents Receivable. This account should include the amount of dividends declared on stocks owned, dividends accrued on such stocks when contracts require that the dividends be paid at stated times, and interest on loans made and rents under leases, accrued to the date of the balance sheet, but not... | |
 | International Correspondence Schools - Railroads - 1914 - 672 pages
...Rents Receivable. — This account should include the amount of dividends declared on stocks owned, dividends accrued on such stocks when contracts require that the dividends be paid at stated times, and interest on loans made and rents under leases, accrued to the date of the balance sheet, but not... | |
 | William Everett Hooper - Railroads - 1915 - 490 pages
...provided for in road and equipment account No. 47, "Unapplied Construction Material and Supplies. ' ' 717. INTEREST AND DIVIDENDS RECEIVABLE. This account shall...require that the dividends be paid at stated times. NOTE A. — No amount representing interest or dividends receivable shall be included in this account... | |
 | William Everett Hooper - Railroads - 1915 - 494 pages
...account No. 47, "Unapplied Construction Material and Supplies." 717. INTEREST AND DIVIDENDS EECEIVABLE. This account shall include the amount of interest...require that the dividends be paid at stated times. NOTE A. — No amount representing interest or dividends receivable shall be included in this account... | |
 | United States. Interstate Commerce Commission - Telegraph - 1915 - 84 pages
...leases accrued to the date of the balance sheet, but not due or collectible until after that date, and dividends declared on stocks owned, and dividends...contracts require that the dividends be paid at stated tunes. DEFERRED DEBIT ITEMS. 125. SINKING FUND ASSETS. This account should include the amount of cash,... | |
 | Charles Steven Sikes - Railroads - 1917 - 398 pages
...and supplies suitable allowance shall be made for any discounts allowed in the purchase thereof. 717. Interest and Dividends Receivable This account shall...require that the dividends be paid at stated times. 718. Bents Receivable This account shall include rents receivable accrued to the date of the balance... | |
 | Henry Carter Adams - Railroads - 1918 - 484 pages
...provided for in road and equipment account No. 47, "Unapplied construction material and supplies." 717. INTEREST AND DIVIDENDS RECEIVABLE. This account shall...require that the dividends be paid at stated times. (See special instructions, section 7.) NOTE A. — No amount representing interest or dividends receivable... | |
 | Henry Carter Adams - Railroads - 1918 - 494 pages
...provider! for in road and equipment account No. 47, " Unapplied construction material and supplies." 717. INTEREST AND DIVIDENDS RECEIVABLE. This account shall...contracts require that the dividends be paid at stated tunes. (See special instructions, section 7.) NOTE A.—No amount representing interest or dividends... | |
 | Massachusetts. Dept. of Public Utilities - 1921 - 124 pages
...appealable or suspended through appeal. Negotiable instruments will not be included in this account. 208. Interest and Dividends Receivable. This account shall...interest accrued to the date of the balance sheet on funded and unfunded securities owned, loans, open accounts, mortgages and deposits; dividends declared... | |
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Miscellaneous accounts payable." 708 Interest and dividends receivable. This account shall include the amount of interest accrued to the date of the balance sheet on bonds owned and on loans made, the amount of dividends declared on stocks owned, and... 
