Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 43
... expenses such as fringe benefits on direct labor are incurred because the additional products in inventory were produced . Since these expenses are charged to the current period , income is understated . Conversely , when inventory ...
... expenses such as fringe benefits on direct labor are incurred because the additional products in inventory were produced . Since these expenses are charged to the current period , income is understated . Conversely , when inventory ...
Էջ 37
... expenses incident to and necessary for the production of an article include the expense of manufacture which would not exist if the enterprise did not engage in manufacturing - thus any expenses incident to the storage and handling of ...
... expenses incident to and necessary for the production of an article include the expense of manufacture which would not exist if the enterprise did not engage in manufacturing - thus any expenses incident to the storage and handling of ...
Էջ 69
... expenses and the status of the related backlog of firm or anticipated orders . Judgment becomes a vital consideration . So long as this is the case , however , we feel it is especially important for the accountant to segregate the ...
... expenses and the status of the related backlog of firm or anticipated orders . Judgment becomes a vital consideration . So long as this is the case , however , we feel it is especially important for the accountant to segregate the ...
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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