Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 348
... cash ac- counts which result from Congressional ap- propriations , this author examines the ac- counting methods now ... cash has become a particular object for scrutiny and the necessity for the complex mechanics of receiving , de ...
... cash ac- counts which result from Congressional ap- propriations , this author examines the ac- counting methods now ... cash has become a particular object for scrutiny and the necessity for the complex mechanics of receiving , de ...
Էջ 350
... cash must be accounted for separately . When it is realized that this , of course , involves segregating each such cash account by the two major classifications of cash in the hands of the Treasurer of the United States ( treasury cash ) ...
... cash must be accounted for separately . When it is realized that this , of course , involves segregating each such cash account by the two major classifications of cash in the hands of the Treasurer of the United States ( treasury cash ) ...
Էջ 384
... cash cutoff should be as late in the day as possible . Separate cash drawers should be provided and locked when not in use in order to localize responsibility for cash receipts . Turn - back keys should be in the custody only of ...
... cash cutoff should be as late in the day as possible . Separate cash drawers should be provided and locked when not in use in order to localize responsibility for cash receipts . Turn - back keys should be in the custody only of ...
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accepted accounting principles adjusted administrative allocable American Institute amortization amount applicable assets audit balance-sheet base period basis Board Bulletin cash cent certified public accountant charges Commission Commissioner committee Contract Settlement contracting agency contractor corporation cost December 31 decision deduction depreciation determined distribution dividend earnings and profits employees excess-profits tax exchange expenses facilities February 28 federal Federal Power Commission financial statements funds included income income statement income-tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory invested capital issued lend-lease liability loss ment Montana Power Company net income normal officer operations opinion paid payment postwar preferred stock prior problem procedure production purchase purpose question rates records refund regulations renegotiation result rule section 115 stockholders subcontractors surplus Tax Court taxable taxpayer termination claims tion Treasury