Journal of Accountancy, Հատոր 110American Institute of Certified Public Accountants, 1960 |
From inside the book
Արդյունքներ 76–ի 1-ից 3-ը:
Էջ 61
... public accountants have been " grand- fathered " in , by and large no one else can use the title public accountant , or audit or certify financial statements except by becoming a certified public accountant , and this means passing the ...
... public accountants have been " grand- fathered " in , by and large no one else can use the title public accountant , or audit or certify financial statements except by becoming a certified public accountant , and this means passing the ...
Էջ 65
... certified public accountants . " Comparing the situation to the legal profession , it was as though there were two classes of lawyers : " certified lawyers , " who were duly admitted to the bar , and " lawyers , " who were permitted to ...
... certified public accountants . " Comparing the situation to the legal profession , it was as though there were two classes of lawyers : " certified lawyers , " who were duly admitted to the bar , and " lawyers , " who were permitted to ...
Էջ 67
... of titles , according to the language of the applicable state statutes . They call themselves " public bookkeepers " in some states , " accountants " in others , and " inde- pendent accountants " in still others . The NSPA accepts these ...
... of titles , according to the language of the applicable state statutes . They call themselves " public bookkeepers " in some states , " accountants " in others , and " inde- pendent accountants " in still others . The NSPA accepts these ...
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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