Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 75–ի 1-ից 5-ը:
Էջ 2
... practice it is not always evident under which bracket the excess - profits tax has to be com- puted , a special effort has been made to establish a procedure where- by this can be definitely ascertained in each case by arithmetical ...
... practice it is not always evident under which bracket the excess - profits tax has to be com- puted , a special effort has been made to establish a procedure where- by this can be definitely ascertained in each case by arithmetical ...
Էջ 21
... practice , to ob- serve that modern armies themselves are breaking away from these hard and fast methods and are in fact doing all in their power to foster initiative and resource , not only in the officers but also in the rank and file ...
... practice , to ob- serve that modern armies themselves are breaking away from these hard and fast methods and are in fact doing all in their power to foster initiative and resource , not only in the officers but also in the rank and file ...
Էջ 30
... practice has grown now to such an extent that most of the large banks in New York , Boston , Philadelphia , Cleveland , Chicago , St. Louis and many cities west of us have foreign exchange departments in which you * An address delivered ...
... practice has grown now to such an extent that most of the large banks in New York , Boston , Philadelphia , Cleveland , Chicago , St. Louis and many cities west of us have foreign exchange departments in which you * An address delivered ...
Էջ 59
... practice , and provided a statement is attached to the taxpayer's return disclosing the fact and showing conclusively that the obligations of the purchasers are not the equivalent of cash . Section 213 ( b ) , article 80 : liberty bond ...
... practice , and provided a statement is attached to the taxpayer's return disclosing the fact and showing conclusively that the obligations of the purchasers are not the equivalent of cash . Section 213 ( b ) , article 80 : liberty bond ...
Էջ 64
... PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other questions . Question 1 : THE NATIONAL SHALE BRICK COMPANY , INC . Trial balance - October 31 , 1920 Allowances on sales Accounts ...
... PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other questions . Question 1 : THE NATIONAL SHALE BRICK COMPANY , INC . Trial balance - October 31 , 1920 Allowances on sales Accounts ...
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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