Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 63–ի 1-ից 3-ը:
Էջ 37
... accepted principle throughout the world . The tendency towards gen- eral acceptance of the theory in the Netherlands has gradually developed over a period of forty years . However , the extent to which these princi- ples are reflected ...
... accepted principle throughout the world . The tendency towards gen- eral acceptance of the theory in the Netherlands has gradually developed over a period of forty years . However , the extent to which these princi- ples are reflected ...
Էջ 48
... accepted because they are sound and they are sound because they are accepted . This results in " the tail wagging the dog , " since many accounting practices are justified merely on the basis of ac- ceptance ( custom ) , which is given ...
... accepted because they are sound and they are sound because they are accepted . This results in " the tail wagging the dog , " since many accounting practices are justified merely on the basis of ac- ceptance ( custom ) , which is given ...
Էջ 44
... accepted concept of current assets and liabili- ties . Herrick proposed a new approach to the meas- urement of short - term credit standing that would relate current assets and liabilities not to annual periods but to the " operating ...
... accepted concept of current assets and liabili- ties . Herrick proposed a new approach to the meas- urement of short - term credit standing that would relate current assets and liabilities not to annual periods but to the " operating ...
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accounting principles accounts receivable American Institute amount analysis annual application audit auditor balance sheet bank basis bookkeeping budget capital cash cent certified public accountants City client committee complete copy corporation cost countants coupon current assets data processing December 31 deduction depreciation earnings employees equipment expenses experience financial statements Friden income statement income tax industry Institute of CPAs interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY ledger liabilities Lifo loans loss machine ment method NCR Paper operating opinion partner partnership payable payroll period personnel plans position practitioners prepared problems procedures production profes professional profit purchase practice questions receipts records result Revenue Royal McBee salary staff standards stockholders tion value theory XX,XXX.XX York