Journal of Accountancy, Հատոր 80American Institute of Certified Public Accountants, 1945 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 155
... records are in agreement with the re- lated control accounts at a definite date during the period under review . g . Determine that funds held in trust for the redemption of bonds and interest coupons are properly supported by detail ...
... records are in agreement with the re- lated control accounts at a definite date during the period under review . g . Determine that funds held in trust for the redemption of bonds and interest coupons are properly supported by detail ...
Էջ 238
... Records by Contracting Agencies OFFICE OF CONTRACT SETTLEMENT Regulation No. 19 July 9 , 1945 OFFICIAL TEXT Pursuant to sections 4 ( b ) and 18 ( a ) of the Con- tract Settlement Act of 1944 , the following pro- cedures concerning records ...
... Records by Contracting Agencies OFFICE OF CONTRACT SETTLEMENT Regulation No. 19 July 9 , 1945 OFFICIAL TEXT Pursuant to sections 4 ( b ) and 18 ( a ) of the Con- tract Settlement Act of 1944 , the following pro- cedures concerning records ...
Էջ 383
... records until disposed of or sold . All such items should be serially numbered or otherwise marked to enable identification with records . ( 31 ) The insurable value of all assets , whether capitalized or charged to expense , should be ...
... records until disposed of or sold . All such items should be serially numbered or otherwise marked to enable identification with records . ( 31 ) The insurable value of all assets , whether capitalized or charged to expense , should be ...
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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