Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 39
... ment value in the accounting system , the follow- ing accounts are kept : ( 1 ) accounts of fixed assets at replacement value ; ( 2 ) accounts of the depre- ciation of fixed assets at replacement value ; ( 3 ) revaluation - surplus for ...
... ment value in the accounting system , the follow- ing accounts are kept : ( 1 ) accounts of fixed assets at replacement value ; ( 2 ) accounts of the depre- ciation of fixed assets at replacement value ; ( 3 ) revaluation - surplus for ...
Էջ 87
... ment . The author suggests an inte- grated , forward - looking financial re- porting system to assist the accountant in reaffirming his position in this most vital of all business decision areas— planning . Reports for a sound ...
... ment . The author suggests an inte- grated , forward - looking financial re- porting system to assist the accountant in reaffirming his position in this most vital of all business decision areas— planning . Reports for a sound ...
Էջ 98
... ment . ( TC ) Sept. , p . 77 . Employee stock plans requiring Deductibility of proxy expenses . July , p . 82 . Deduction of trust expenses . July , p . 84 . Disallowed expenses under Subchapter S. July , p . 84 . Effect of payment of ...
... ment . ( TC ) Sept. , p . 77 . Employee stock plans requiring Deductibility of proxy expenses . July , p . 82 . Deduction of trust expenses . July , p . 84 . Disallowed expenses under Subchapter S. July , p . 84 . Effect of payment of ...
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Common terms and phrases
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