Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 1
... amount of both excess - profits and income taxes . II - Commission payable after deducting the entire amount of excess - profits tax but before deducting the normal income tax , or vice versa . III - Commission payable after deducting a ...
... amount of both excess - profits and income taxes . II - Commission payable after deducting the entire amount of excess - profits tax but before deducting the normal income tax , or vice versa . III - Commission payable after deducting a ...
Էջ 2
... amount of the income and the rate of commission have been modified to cover the particularities of the individual case . In the treatment of the above problems the principal object has been to present a simple solution by means of ...
... amount of the income and the rate of commission have been modified to cover the particularities of the individual case . In the treatment of the above problems the principal object has been to present a simple solution by means of ...
Էջ 3
... amount of federal tax ... Income before deducting commission ... Deduct preliminary amount of federal tax .. $ 26,420.00 ( b ) Preliminary computation of commission $ 70,000.00 26,420.00 Amount on which preliminary commission is to be ...
... amount of federal tax ... Income before deducting commission ... Deduct preliminary amount of federal tax .. $ 26,420.00 ( b ) Preliminary computation of commission $ 70,000.00 26,420.00 Amount on which preliminary commission is to be ...
Էջ 4
... amount of taxes on the amount of net profit so com- puted , and ( c ) thereupon computing the correct amounts of com- mission and taxes - as follows : ( a ) Preliminary computation of commission Income before deducting taxes and ...
... amount of taxes on the amount of net profit so com- puted , and ( c ) thereupon computing the correct amounts of com- mission and taxes - as follows : ( a ) Preliminary computation of commission Income before deducting taxes and ...
Էջ 5
... amount , which will therefore be $ 19,980 90.8 X 100 $ 22,004.40 , and ( 6 ) the correct amount of commission will be 20 % of $ 22,004.40 = $ 4,400.88 less than $ 14,000.00 , or $ 9,599.12 . Proof of correctness of solutions : The ...
... amount , which will therefore be $ 19,980 90.8 X 100 $ 22,004.40 , and ( 6 ) the correct amount of commission will be 20 % of $ 22,004.40 = $ 4,400.88 less than $ 14,000.00 , or $ 9,599.12 . Proof of correctness of solutions : The ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York