Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 76
... method of accounting for self - insurance is to start with an estimate of the average annual losses over a period of years . Each year this amount is charged to operations and credited to a " reserve for self - insurance " account ...
... method of accounting for self - insurance is to start with an estimate of the average annual losses over a period of years . Each year this amount is charged to operations and credited to a " reserve for self - insurance " account ...
Էջ 93
... Method 2 is the one advo- cated by both the American Hospital Association and the United Hospital Fund . Method 1 allocates non - revenue producing department costs directly to revenue producing departments ; Method 2 , the " Step - down " ...
... Method 2 is the one advo- cated by both the American Hospital Association and the United Hospital Fund . Method 1 allocates non - revenue producing department costs directly to revenue producing departments ; Method 2 , the " Step - down " ...
Էջ 95
... method is explained and illustrated but the reader is cautioned to use this method only as a supplementary test . The author prefers the rate of return method ( incremental profit over incre- mental investment ) as the practical one ...
... method is explained and illustrated but the reader is cautioned to use this method only as a supplementary test . The author prefers the rate of return method ( incremental profit over incre- mental investment ) as the practical one ...
Այլ խմբագրություններ - View all
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