Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 50
... amount of a known liability and recording such estimated amount is recognized as good accounting and is universally used . Funds and administrative expenses Security transactions and administrative ex- penses create less of a difference ...
... amount of a known liability and recording such estimated amount is recognized as good accounting and is universally used . Funds and administrative expenses Security transactions and administrative ex- penses create less of a difference ...
Էջ 74
... amount in excess of $ 1 million ( hardly an immaterial amount to any corpora- tion ) by reason of estimates of the impact of contin- gencies which presumably are not subject to objective measurement ( otherwise the term contingency ...
... amount in excess of $ 1 million ( hardly an immaterial amount to any corpora- tion ) by reason of estimates of the impact of contin- gencies which presumably are not subject to objective measurement ( otherwise the term contingency ...
Էջ 82
... amount paid in to fund past services , or $ 10,000 , making a total deduction for 1955 of $ 22,000 . In 1956 , 1957 and 1958 , it also contributed an amount to cover current costs and claimed this as a deduction , in addition to one ...
... amount paid in to fund past services , or $ 10,000 , making a total deduction for 1955 of $ 22,000 . In 1956 , 1957 and 1958 , it also contributed an amount to cover current costs and claimed this as a deduction , in addition to one ...
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accepted accepted accounting principles accounting principles American Institute amount annual application assets audit auditor bank basic basis budget capital cash cent Certified Public Accountants changes clients committee contract copy corporation CPA examination data processing December 31 deduction depreciation disclosure dividends Dun & Bradstreet earnings employees equipment estate tax estimated expenses experience Federal financial statements funds gift tax income tax independent industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method NCR PAPER operations opinion partner partnership position prepared present problems procedures production profes profession professional profit purchase question records responsibility result Revenue Royal McBee rules standards tax returns taxpayer tion York