Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 91–ի 1-ից 3-ը:
Էջ 48
... basis . There seems to be considerable disagreement and uncer- tainty as to which basis is the proper one for funds . Cash vs. accrual basis It is the writer's belief that financial statements of welfare and pension funds prepared on a cash ...
... basis . There seems to be considerable disagreement and uncer- tainty as to which basis is the proper one for funds . Cash vs. accrual basis It is the writer's belief that financial statements of welfare and pension funds prepared on a cash ...
Էջ 56
... basis for the budget process . It is of primary im- portance that the plans all fall within the author- ized scope ... basis employed by the municipality for the recognition of revenues and expenditures . Some municipalities employ the ...
... basis for the budget process . It is of primary im- portance that the plans all fall within the author- ized scope ... basis employed by the municipality for the recognition of revenues and expenditures . Some municipalities employ the ...
Էջ 80
... basis for exchanging stock Company P organized a new subsid- iary , Company S , and issued some Company P voting ... basis of Company S stock in the hands of Company P ? In the opinion of the Reorganization Unit of the Revenue Service ...
... basis for exchanging stock Company P organized a new subsid- iary , Company S , and issued some Company P voting ... basis of Company S stock in the hands of Company P ? In the opinion of the Reorganization Unit of the Revenue Service ...
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Common terms and phrases
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