Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 57–ի 1-ից 5-ը:
Էջ 1
... computed without determining the commission , and , vice versa , the commission can not be computed without knowing the amount of the tax . In the succeeding pages an attempt is made to explain how a procedure can be established and to ...
... computed without determining the commission , and , vice versa , the commission can not be computed without knowing the amount of the tax . In the succeeding pages an attempt is made to explain how a procedure can be established and to ...
Էջ 3
... computed .... $ 43,580.00 Preliminary commission of 20 % ..... 8,716.00 ( c ) Calculation of correct amount of taxes and commission ( 1 ) It is evident that the commission actually payable will be higher than $ 8,716.00 ; on the other ...
... computed .... $ 43,580.00 Preliminary commission of 20 % ..... 8,716.00 ( c ) Calculation of correct amount of taxes and commission ( 1 ) It is evident that the commission actually payable will be higher than $ 8,716.00 ; on the other ...
Էջ 5
... computed ( $ 19,980 ) in- creased by $ 9.20 , so that ( 5 ) the amount of the tax ( $ 19,980 ) in the above preliminary cal- culation is 90.8 % of the correct amount , which will therefore be $ 19,980 90.8 X 100 $ 22,004.40 , and ( 6 ) ...
... computed ( $ 19,980 ) in- creased by $ 9.20 , so that ( 5 ) the amount of the tax ( $ 19,980 ) in the above preliminary cal- culation is 90.8 % of the correct amount , which will therefore be $ 19,980 90.8 X 100 $ 22,004.40 , and ( 6 ) ...
Էջ 6
... formula : $ 70,000.00 22,004.40 $ 47,995.60 9,599.12 It will be noted that the same percentage ( 90.8 % ) is applied to the preliminary results of each method and is computed by ( 1 ) applying the rate of commission ( 20 % ) to the rate ...
... formula : $ 70,000.00 22,004.40 $ 47,995.60 9,599.12 It will be noted that the same percentage ( 90.8 % ) is applied to the preliminary results of each method and is computed by ( 1 ) applying the rate of commission ( 20 % ) to the rate ...
Էջ 8
... Compute the federal tax payable on this amount ..... ( c ) The balance will represent the net profit after deducting ... computed upon the earn- ings after deducting excess - profits taxes , but before deducting the normal income tax ...
... Compute the federal tax payable on this amount ..... ( c ) The balance will represent the net profit after deducting ... computed upon the earn- ings after deducting excess - profits taxes , but before deducting the normal income tax ...
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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