Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 51
... effects of inflation , and the incon- sistency of recognizing the effect on depreciation and ignoring the effect on other cost factors . They hold that change would require a new concept of net income which , manifestly , would be ...
... effects of inflation , and the incon- sistency of recognizing the effect on depreciation and ignoring the effect on other cost factors . They hold that change would require a new concept of net income which , manifestly , would be ...
Էջ 54
... effect of inflation on the amount chargeable to income for depreciation . Without argument to support the opinion it is con- sidered that the most practical procedure is that which increases the depreciation as normally ac- counted for ...
... effect of inflation on the amount chargeable to income for depreciation . Without argument to support the opinion it is con- sidered that the most practical procedure is that which increases the depreciation as normally ac- counted for ...
Էջ 56
... effect on working capital would be to include merchandise in the adjustment . To do so would have the same effect on income as Lifo and would avoid the distortion of reported working capital that re- sults from that method . income ...
... effect on working capital would be to include merchandise in the adjustment . To do so would have the same effect on income as Lifo and would avoid the distortion of reported working capital that re- sults from that method . income ...
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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