Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 79–ի 1-ից 3-ը:
Էջ 339
... prepared as to relate to the revenues of those years only the applicable charges , and would direct at- tention to the fact that a war period involves problems of unusual nature . Bear- ing in mind that the significant purpose of the ...
... prepared as to relate to the revenues of those years only the applicable charges , and would direct at- tention to the fact that a war period involves problems of unusual nature . Bear- ing in mind that the significant purpose of the ...
Էջ 376
... PREPARATION OF PURCHASE ORDERS 3. PREPARATION OF RECEIVING REPORTS 4. PRICING OF RECEIVING REPORTS 5. CHECKING PRICES & ACCURACY OF RECEIVING REPORTS 6. CHECKING CORRECTNESS OF INVOICES 7 . MARKING SELLING PRICES ON INVOICES CATE 6 ...
... PREPARATION OF PURCHASE ORDERS 3. PREPARATION OF RECEIVING REPORTS 4. PRICING OF RECEIVING REPORTS 5. CHECKING PRICES & ACCURACY OF RECEIVING REPORTS 6. CHECKING CORRECTNESS OF INVOICES 7 . MARKING SELLING PRICES ON INVOICES CATE 6 ...
Էջ 384
... prepared in ink to avoid alteration , and voided when reimbursed to prevent duplicate payment . All vouchers reimbursing the fund should be approved by the exchange officer . Petty or other disbursements should not be paid out of daily ...
... prepared in ink to avoid alteration , and voided when reimbursed to prevent duplicate payment . All vouchers reimbursing the fund should be approved by the exchange officer . Petty or other disbursements should not be paid out of daily ...
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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