Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 22
... basis statements I was glad to see John Regazzi's article ( JofA , Feb.60 , p.47 ) on wel- fare and pension funds financial state- ments prepared on a “ cash basis . ” Such articles should help considerably in eliminating the ...
... basis statements I was glad to see John Regazzi's article ( JofA , Feb.60 , p.47 ) on wel- fare and pension funds financial state- ments prepared on a “ cash basis . ” Such articles should help considerably in eliminating the ...
Էջ 48
... basis.25 More recently , in cases covered by the 1939 Code , it has become judicially established that the power to require a change in accounting method does not in either situation include a power to make additions to income in the ...
... basis.25 More recently , in cases covered by the 1939 Code , it has become judicially established that the power to require a change in accounting method does not in either situation include a power to make additions to income in the ...
Էջ 81
... basis of securities From WILLIAM J. CARON : A trouble- some basis problem presents itself where a beneficiary of an estate dies before the estate has distributed any of its assets . As an example , assume that A dies on January 1 , 1960 ...
... basis of securities From WILLIAM J. CARON : A trouble- some basis problem presents itself where a beneficiary of an estate dies before the estate has distributed any of its assets . As an example , assume that A dies on January 1 , 1960 ...
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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