Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 70
... statement . However , as far as we can remember , the matter has never been before it . The treatment of income taxes in the financial statements of partner- ships and single proprietorships is one that has been particularly ...
... statement . However , as far as we can remember , the matter has never been before it . The treatment of income taxes in the financial statements of partner- ships and single proprietorships is one that has been particularly ...
Էջ 48
... Statements . The results of the accounting process are expressed in a set of funda- mentally related financial statements which articulate with each other and rest upon the same underlying data . The fact that accounting statements ...
... Statements . The results of the accounting process are expressed in a set of funda- mentally related financial statements which articulate with each other and rest upon the same underlying data . The fact that accounting statements ...
Էջ 58
... statements Certain golden rules govern the preparation of financial statements . The principle of brevity is undoubtedly met by the conventional procedure , and the principle of truthfulness is not violated by this method . Nevertheless ...
... statements Certain golden rules govern the preparation of financial statements . The principle of brevity is undoubtedly met by the conventional procedure , and the principle of truthfulness is not violated by this method . Nevertheless ...
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SPECIAL TAX RETURN AIDS | 54 |
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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor balance sheet basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments period practice prepared problems procedures profes professional profit proposed punched tape records regulations Royal McBee rules sampling Section standards statistical sampling tax returns taxation taxpayer tion York