Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 94–ի 1-ից 3-ը:
Էջ 170
... surplus is also a serious omission . Items of income , expense , or loss that are carried to surplus represent an important qualification of a company's earnings history . Yet if a recon- ciliation of the balance of earned surplus at ...
... surplus is also a serious omission . Items of income , expense , or loss that are carried to surplus represent an important qualification of a company's earnings history . Yet if a recon- ciliation of the balance of earned surplus at ...
Էջ 173
... surplus . " It is a well established accounting rule that such losses should be charged to earned sur- plus . In addition , the president's letter ap- parently left something unsaid because the company reported no " capital - surplus ...
... surplus . " It is a well established accounting rule that such losses should be charged to earned sur- plus . In addition , the president's letter ap- parently left something unsaid because the company reported no " capital - surplus ...
Էջ 217
... surplus has been associated with the maximum amount of assets available for distribution rather than asset increments retained and invested by the corporation . The false notion held by so many " outsiders " that surplus represents ...
... surplus has been associated with the maximum amount of assets available for distribution rather than asset increments retained and invested by the corporation . The false notion held by so many " outsiders " that surplus represents ...
Բովանդակություն
Managing Editor | 1 |
The Case Against Administrative Expenses in Inventory By Jonathan N Harris | 32 |
Cost Accounting for Beef and Hog Operations By A J E Child | 51 |
14 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
accepted accounting principles accountant's adjustments American Institute amount application assets auditing procedure auditor balance-sheet basis Board bonds Bulletin capital capital surplus cash cent certified public accountant charges cial client Commission Commissioner committee companies computation corporation Cost Accounting countants December 31 decision deduction depreciation determined directors dividends earnings and profits employees examination expenses fact federal filed financial statements fund included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issued JOURNAL OF ACCOUNTANCY June 30 labor liability loss material ment method net income operations opinion partner partnership payment period practice present problems production profession profit sharing purchase purpose question received records reserve result rule section 722 securities share standards stockholders Tax Court taxable taxpayer tion York