Journal of Accountancy, Հատոր 109American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 68–ի 1-ից 3-ը:
Էջ 44
... received his M.S. degree in 1959. He received the highest grade in Ohio on the November 1957 Uniform CPA Examination and was awarded the Elijah Watt Sells certificate of honorable mention . Mr. Williams is a member of the Ohio Society ...
... received his M.S. degree in 1959. He received the highest grade in Ohio on the November 1957 Uniform CPA Examination and was awarded the Elijah Watt Sells certificate of honorable mention . Mr. Williams is a member of the Ohio Society ...
Էջ 80
... received 4 per cent of the total compensation paid by the company , he would be credited with an additional $ 2,385 ( 4 per cent of 59,625 ) , making his total total credit $ 3,866 , or $ 866 more than would have been his due in a ...
... received 4 per cent of the total compensation paid by the company , he would be credited with an additional $ 2,385 ( 4 per cent of 59,625 ) , making his total total credit $ 3,866 , or $ 866 more than would have been his due in a ...
Էջ 69
... received from the employers . Such audit steps should suf- fice for the examination of dues received under checkoff procedures . However , in most locals , many members pay dues personally in cash . The audit procedures ap- plied to ...
... received from the employers . Such audit steps should suf- fice for the examination of dues received under checkoff procedures . However , in most locals , many members pay dues personally in cash . The audit procedures ap- plied to ...
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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