Journal of Accountancy, Հատոր 72American Institute of Certified Public Accountants, 1941 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 208
rules concerning dividends have evolved in American statutes and cases in two major patterns . Under the " net profits rule , " dividends may be paid only out of earned but undistributed profits . Under the " capital impairment rule ...
rules concerning dividends have evolved in American statutes and cases in two major patterns . Under the " net profits rule , " dividends may be paid only out of earned but undistributed profits . Under the " capital impairment rule ...
Էջ 414
... rule relating to notification to the Institute by members under indictment was not adopted . Perhaps the rule concerning the expression of an opinion on financial statements is the most important of all rules from the viewpoint of ...
... rule relating to notification to the Institute by members under indictment was not adopted . Perhaps the rule concerning the expression of an opinion on financial statements is the most important of all rules from the viewpoint of ...
Էջ 415
... rule representing only a partial prohibition was passed as a matter of decency in order to protect states which had the courage to adopt a positive rule against competitive bidding . It did not seem fair to a state , trying to set up ...
... rule representing only a partial prohibition was passed as a matter of decency in order to protect states which had the courage to adopt a positive rule against competitive bidding . It did not seem fair to a state , trying to set up ...
Բովանդակություն
Official Organ of THE AMERICAN INSTITUTE OF ACCOUNTANTS | 1 |
Inventory Variations By A C Littleton | 7 |
Expenditure Accounting for Smaller Counties and Cities By Joel Hunter | 17 |
10 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
accounting principles accounts receivable adjustment American Institute amortization amount annual applicable auditing procedure auditor balance balance-sheet basis Board bonds Bulletin capital surplus cash cent certified public accountant charges client Commission committee corporation cost countants counting Court current liabilities debit December 31 deduction dends depreciation determined discount earned surplus enterprise examination excess-profits expenditures expenses fact federal financial statements fixed assets funds grain Helvering included income statement Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY ledger liabilities loan loss ment method operating opinion paid paid-in partnership payable payment period practice preferred stock present problem profes profession profit purchase purpose question reason received records regulation reserve result retired revenue rule securities shares standards statute stockholders taxable taxpayer tion transactions Treasury treasury stock trial balance