Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 51
... procedures . As a consequence the conventional income statement results in a stated net income which is at variance with , and usually exceeds , true income as recog- nized by the economists . These facts are too well known to require ...
... procedures . As a consequence the conventional income statement results in a stated net income which is at variance with , and usually exceeds , true income as recog- nized by the economists . These facts are too well known to require ...
Էջ 54
accounting procedures would be less than the true or economic income . Several methods or procedures have been pro- posed to recognize the effect of inflation on the amount chargeable to income for depreciation . Without argument to ...
accounting procedures would be less than the true or economic income . Several methods or procedures have been pro- posed to recognize the effect of inflation on the amount chargeable to income for depreciation . Without argument to ...
Էջ 69
... procedures or by qualifying or denying his opinion . Determination of the nature and scope of ex- tended auditing procedures also poses perplexing problems to the practitioner , particularly in view of the general inconclusiveness of ...
... procedures or by qualifying or denying his opinion . Determination of the nature and scope of ex- tended auditing procedures also poses perplexing problems to the practitioner , particularly in view of the general inconclusiveness of ...
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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