Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 50
... period is based on actual experience during that period so that either a refund will be made to the plan or an additional premium will be charged . Such adjustments would rarely , if ever , occur in the same accounting pe- riod as the ...
... period is based on actual experience during that period so that either a refund will be made to the plan or an additional premium will be charged . Such adjustments would rarely , if ever , occur in the same accounting pe- riod as the ...
Էջ 68
... period with respect to accruals and deferments . 7. Trace cash receipts to income account or re- ceivable account ... period against reported and accrued income for the period . 10. Investigate any significant differences disclosed by 9 ...
... period with respect to accruals and deferments . 7. Trace cash receipts to income account or re- ceivable account ... period against reported and accrued income for the period . 10. Investigate any significant differences disclosed by 9 ...
Էջ 69
... period with a third party to the transactions , namely , the em- ployer under the dues checkoff provisions of col- lective bargaining agreements . For example , the auditor might confirm the dues remitted for a one- month period with ...
... period with a third party to the transactions , namely , the em- ployer under the dues checkoff provisions of col- lective bargaining agreements . For example , the auditor might confirm the dues remitted for a one- month period with ...
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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