Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 69–ի 1-ից 3-ը:
Էջ 15
... Budget in recent years has made substantial prog- ress in the orderly improvement of Federal budget- ing . This hasn't been easy . The political warmth of the annual " battle of the budget " has often distracted the public's attention ...
... Budget in recent years has made substantial prog- ress in the orderly improvement of Federal budget- ing . This hasn't been easy . The political warmth of the annual " battle of the budget " has often distracted the public's attention ...
Էջ 56
because of poor planning in the initial stages of the budget preparation . First of all , there must be an adequate legal basis for the budget process . It is of primary im- portance that the plans all fall within the author- ized scope ...
because of poor planning in the initial stages of the budget preparation . First of all , there must be an adequate legal basis for the budget process . It is of primary im- portance that the plans all fall within the author- ized scope ...
Էջ 57
... budget , as in Illinois . In these cases such surplus should be shown preferably as the last item under expenditures on the budget summary . In many states municipalities are not permitted to budget a surplus . A few states permit the ...
... budget , as in Illinois . In these cases such surplus should be shown preferably as the last item under expenditures on the budget summary . In many states municipalities are not permitted to budget a surplus . A few states permit the ...
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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