Railroad Agency Accounting: Railroad General-office AccountingInternational textbook Company, 1914 |
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Railroad Agency Accounting: Railroad General-Office Accounting International Correspondence Schools Sin vista previa disponible - 2015 |
Términos y frases comunes
account includes account should include accrued ADAMS EXPRESS COMPANY additions and betterments advances agent's account apply auditor baggage balance sheet bill of lading bills received bonds carrier cars cash account cents chargeable charged the cost charged to account claim classification column headed conductor connecting line consignee correct coupons credit side delivered demurrage depreciation destination employes entered excess excess-baggage fares freight bills freight revenue half ticket income interline way bills INTERNATIONAL TEXTBOOK COMPANY Interstate Commerce Commission issued junction ledger less than carload locomotives mileage month monthly NOTE operating expenses passenger revenue payment prepaid proportion purchase RAILROAD COMPANY rails receipt receiving agent record refund remitted repairs revenue account route shipment shipper shown in Fig sold station suspense account switching charges tariff thereon tion total amount tracks trains transfer tables transportation voucher weight WESTERN RAILWAY
Pasajes populares
Página 20 - ... tracks), under a general plan, considered as a whole, is less than $200, the option may be exercised of charging the amount expended to the appropriate account in Operating Expenses. This rule is not to be construed as authorizing the parceling of expenditures in order to bring them within this limit.
Página 36 - Issued or assumed by the company, and other assets held by trustees or managers of employees' pension funds, savings funds, relief, hospital, and other association funds (whether contributed by the company, by employees, or by others) , when such trustees or managers are acting for the company in the administration of such funds.
Página 11 - Rules and regulations which govern the tariff, the title of each rule or regulation to be shown in bold type. Under this head all of the rules, regulations, or conditions which in any way affect the...
Página 1 - ... nor shall any carrier refund or remit in any manner or by any device any portion of the rates, fares and charges...
Página 16 - Surplus applied to sinking and other reserve funds," for the discharge of the principal (less the discount, if any, suffered at the time of sale) of any indebtedness incurred in the acquisition or improvement of property carried in the road and equipment accounts ; also other amounts appropriated from surplus and not provided for elsewhere.
Página 11 - It is mutually agreed, as to each carrier of all or any of said property over all or any portion of said route to destination, and as to each party at any time interested in all or any of said property, that every service to be performed hereunder shall be subject to all the conditions...
Página 10 - ... in hull, machinery, or appurtenances whether existing prior to, at the time of, or after sailing, or from collision, stranding, or other accidents of navigation, or from prolongation of the voyage.
Página 37 - Stationery and printing. This account shall include the cost of all stationery, stationery supplies, printIng, books, and blank forms used in connection with the operation of terminals, Including capacity plans, cargo plans, stowage plans, waybills, tickets, baggage checks, bills of lading, etc. For list of items see account 466, "Stationery and printing.
Página 14 - Debits resulting from adjustments required to bring to par securities issued or assumed by the accounting company and reacquired at a cost exceeding the par value, Discounts on stock remaining unextinguished at the time of its reacquirement, Unextinguished discounts on funded debts reacquired before maturity.
Página 8 - No carrier shall be liable for loss, damage, or injury not occurring on its own road or its own water line or its portion of the through route, nor after said property has been delivered to the next carrier.