Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 34
... cost , defined as acquisition cost coupled with adjustments of cost to net realizable sales value covering unsaleable or unusable articles in normal operations , and market , i.e. , replacement cost or net realizable sales value of ...
... cost , defined as acquisition cost coupled with adjustments of cost to net realizable sales value covering unsaleable or unusable articles in normal operations , and market , i.e. , replacement cost or net realizable sales value of ...
Էջ 35
... cost accounting functions for the purposes of control , we are dealing with the present , comparing current results with budgets adjusted to the actual activity . When we enter the field of profit and inventory determination , we are ...
... cost accounting functions for the purposes of control , we are dealing with the present , comparing current results with budgets adjusted to the actual activity . When we enter the field of profit and inventory determination , we are ...
Էջ 38
... cost , the write - down is automatic under the adjusted cost or market rule . Products capable of being marketed with full normal cost and profit recovery should be carried in inventory at their actual normal specification cost under ...
... cost , the write - down is automatic under the adjusted cost or market rule . Products capable of being marketed with full normal cost and profit recovery should be carried in inventory at their actual normal specification cost under ...
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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