Journal of Accountancy, Հատոր 114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 43
... inventory . When inventory levels increase , some period expenses are deferred as an asset in inventory and so the income for the period is overstated . Conversely , when inventory levels are reduced , these deferred expenses are ...
... inventory . When inventory levels increase , some period expenses are deferred as an asset in inventory and so the income for the period is overstated . Conversely , when inventory levels are reduced , these deferred expenses are ...
Էջ 37
... inventory values to an historical basis unless their application is not recoverable in the existing selling prices . The approximate content of each cost element in the inventory can be determined and the necessary percentage adjustment ...
... inventory values to an historical basis unless their application is not recoverable in the existing selling prices . The approximate content of each cost element in the inventory can be determined and the necessary percentage adjustment ...
Էջ 78
... inventory by 10 per cent to reflect obsolescence . Because there was no rational basis for the determination of the amount of this writedown , the elimination or change of such amount will constitute the correction of an error rather ...
... inventory by 10 per cent to reflect obsolescence . Because there was no rational basis for the determination of the amount of this writedown , the elimination or change of such amount will constitute the correction of an error rather ...
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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