Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 90
... assets or Capital + liabilities + revenue = assets + expenses 3. Statement of transactions in suspense Capital + income in suspense = expenses in suspense Viewpoint ( 1 ) is valid , according to the author , only if all assets and ...
... assets or Capital + liabilities + revenue = assets + expenses 3. Statement of transactions in suspense Capital + income in suspense = expenses in suspense Viewpoint ( 1 ) is valid , according to the author , only if all assets and ...
Էջ 43
... assets . If it fails in this respect , or in any other respect , the independent audit cannot be relied upon to cure the ills induced by poor management and stockholders should not expect that it will . ance sheet is emphasized , the ...
... assets . If it fails in this respect , or in any other respect , the independent audit cannot be relied upon to cure the ills induced by poor management and stockholders should not expect that it will . ance sheet is emphasized , the ...
Էջ 64
... assets . The basis for this position is that the asset which is subject to one of the accelerated methods of depreciation for tax purposes may lose its economic usefulness faster than an asset which is not treated in a similar manner ...
... assets . The basis for this position is that the asset which is subject to one of the accelerated methods of depreciation for tax purposes may lose its economic usefulness faster than an asset which is not treated in a similar manner ...
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Common terms and phrases
accepted American amount analysis application assets Association audit auditor balance bank basis capital cash cent Certified City client committee complete considered continue corporation cost counting course Department desirable determine direct earnings effect established examination exist expenses experience fact Federal firm funds give Government important income income tax increase individual Institute interest internal inventory investment issued loss material meeting ment method operations organization period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason receivable records responsibility result rules sheet staff standards statement tion United University York