Bituminous Coal Mine Accounting |
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Common terms and phrases
Accounts Payable accrued amount ascer assets basic date bituminous coal book value capital cars cash cent Charge this account Coal Association coal cost coal lands coal mining coke column consignee corporation Credit this account current accounting period current month daily report debit depletion depreciation earnings employees Engineering entry estimated Excess Profits Excess Profits Taxes Federal Trade Commission foreman fuel Haulage Income and Excess interest Internal Revenue Bureau interstate commerce inventory investment invoice labor lease leasehold Liability machine ment merchandise mineral Miscellaneous Income monthly National Coal National Coal Association necessary paid payable payroll plaintiff plant and equipment Preferred Stock production Profit or Loss proper Railroad Car railroad weight record Repairs report blank Reserve royalty Schedule selling shipments shipped sold supplies surplus Taxes tion tipple tonnage tons Total voucher weighmaster XX XX XX yard land
Popular passages
Page 6 - ... (f) To make public from time to time such portions of the information obtained by it hereunder, except trade secrets and names of customers, as it shall deem expedient in the public interest ; and to make annual and special reports to the Congress and to submit therewith recommendations for additional legislation ; and to provide for the publication of its reports and decisions in such form and manner as may be best adapted for public information and use.
Page 11 - Act, or who shall willfully neglect or fail to make, or to cause to be made, full, true, and correct entries in such accounts, records, or memoranda of all facts, and transactions appertaining to the business of such corporation...
Page 7 - If it be held that the term includes the regulation of all such manufactures as are intended to be the subject of commercial transactions in the future, it is impossible to deny that it would also include all productive industries that contemplate the same thing. The result would be that Congress would be invested, to the exclusion of the States, with the power to regulate, not only manufactures, but also agriculture, horticulture, stock raising, domestic fisheries, mining— in short, every branch...
Page 5 - ... filing such reports or answers in writing. Such reports and answers shall be made under oath, or otherwise, as the commission may prescribe, and shall be filed with the commission within such reasonable period as the commission may prescribe, unless additional time be granted in any case by the commission.
Page 103 - ... that date, the estimate or determination must be made according to the method current in the industry and in the light of the most accurate and reliable information obtainable. In the selection of a unit of estimate, preference shall be given to the principal unit (or units) paid for In the product marketed. The estimate of the recoverable units of the mineral products in the property for the purposes of valuation and depletion shall include as to both quantity and grade — (a) The ores and...
Page 5 - To gather and compile information concerning, and to investigate from time to time the organization, business, conduct, practices, and management of any corporation engaged in commerce, excepting banks arid common carriers subject to the Act to regulate commerce, and its relation to other corporations and to individuals, associations, and partnerships.
Page 121 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Page 29 - Any person who shall willfully make, or cause to be made, any false entry or statement of fact in any report required to be made under this Act...
Page 9 - She was employed as an instrument of that commerce; for whenever a commodity has begun to move as an article of trade from one state to another, commerce in that commodity between the states has commenced.
Page 9 - ... a line of railroad, such products are not yet exports nor are they in process of exportation, nor is exportation begun until they are committed to the common carrier for transportation out of the state to the state of their destination, or have started on their ultimate passage to that state. Until then it is reasonable to regard them as not only within the state of their origin, but as a part of the general mass of property of that state, subject to its jurisdiction and liable to taxation there,...