Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1952 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 209
... inventory under the LIFO method , as developed in this article , are : 1. Divide the inventory into a large number of homogeneous groups . 2. Select a sample of typical items in each group the number of items varying with the size and ...
... inventory under the LIFO method , as developed in this article , are : 1. Divide the inventory into a large number of homogeneous groups . 2. Select a sample of typical items in each group the number of items varying with the size and ...
Էջ 210
... inventory should be divided into the maximum num- ber of small homogeneous groups for which separate inventory values are obtainable . Then a simple unweighted average of the individual price relatives in each group may be computed to ...
... inventory should be divided into the maximum num- ber of small homogeneous groups for which separate inventory values are obtainable . Then a simple unweighted average of the individual price relatives in each group may be computed to ...
Էջ 379
... inventory as collateral on a loan . ( 2 ) The disposition of fixed assets without entry on the books of account . b ... inventory . There were no substantial differences between the client's count and the auditor's test counts ...
... inventory as collateral on a loan . ( 2 ) The disposition of fixed assets without entry on the books of account . b ... inventory . There were no substantial differences between the client's count and the auditor's test counts ...
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Common terms and phrases
addition adjustment American amount answer application assets audit balance bank basis Board bonds capital cash cent changes charge City client committee complete considered contract corporation cost counting course Court deduction Department depreciation determine earnings effect employees examination executive expense experience fact federal firm funds give important income increase industry Institute interest Internal inventory issued loss machine ment method month operations opinion paid payment period position practice prepared present principles problems procedures production profits public accounting purchase question reasonable received records regulations rules standard statements tion unit writing York