Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 62–ի 1-ից 5-ը:
Էջ 21
... claims made for it are consistent with known conditions of business operation or there is not some confusion between system and industry itself . In certain instances also there has been a mistaken aim to develop system into a semi ...
... claims made for it are consistent with known conditions of business operation or there is not some confusion between system and industry itself . In certain instances also there has been a mistaken aim to develop system into a semi ...
Էջ 60
... claim for depreciation in connection therewith can be allowed . Any loss resulting from or on account of in- vestment of good will can be determined only when the property or business to which the good will attaches is sold or disposed ...
... claim for depreciation in connection therewith can be allowed . Any loss resulting from or on account of in- vestment of good will can be determined only when the property or business to which the good will attaches is sold or disposed ...
Էջ 61
... claim in a high taxable year , after the ex- piration of the life of the patents , an amount equivalent to 1/17 of the cost , thereby securing the benefit not only of a reduction in his taxable income for the year 1917 , but the ...
... claim in a high taxable year , after the ex- piration of the life of the patents , an amount equivalent to 1/17 of the cost , thereby securing the benefit not only of a reduction in his taxable income for the year 1917 , but the ...
Էջ 89
... claim as a loss for the year in which he takes such action the difference between the cost or the fair market value as of March 1 , 1913 , or any asset so discarded ( less any depreciation allow- ances ) and its salvage value remaining ...
... claim as a loss for the year in which he takes such action the difference between the cost or the fair market value as of March 1 , 1913 , or any asset so discarded ( less any depreciation allow- ances ) and its salvage value remaining ...
Էջ 107
... claim to a profes- sional status and engage in unprofessional practices . While in- dividual practitioners may occasionally , perhaps persistently , vio- late the code of ethics of their profession , the development of the ethical ...
... claim to a profes- sional status and engage in unprofessional practices . While in- dividual practitioners may occasionally , perhaps persistently , vio- late the code of ethics of their profession , the development of the ethical ...
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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