Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 136
... cash and other working - cash funds is a section of the audit program which often- times is delegated to subordinates who may lack both an appreciation of the im- portance of this phase of the work and knowledge as to how it may best be ...
... cash and other working - cash funds is a section of the audit program which often- times is delegated to subordinates who may lack both an appreciation of the im- portance of this phase of the work and knowledge as to how it may best be ...
Էջ 146
... cash , after the client's death , with which to meet their administration needs and to pay the estate taxes . Only such of the assets as are readily convertible into cash without severe loss of values upon liquidation should be con ...
... cash , after the client's death , with which to meet their administration needs and to pay the estate taxes . Only such of the assets as are readily convertible into cash without severe loss of values upon liquidation should be con ...
Էջ 502
... cash dividend , and for an adjustment of $ 4,100 in the previous year's tax liability reduced the account to ... Cash - for general use ... $ 1,000 Cash - from alumni subscriptions for new dormitory . 2,000 Cash endowment ..... 45,000 ...
... cash dividend , and for an adjustment of $ 4,100 in the previous year's tax liability reduced the account to ... Cash - for general use ... $ 1,000 Cash - from alumni subscriptions for new dormitory . 2,000 Cash endowment ..... 45,000 ...
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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 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 investment issued 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 transactions Treasury