Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 74–ի 1-ից 3-ը:
Էջ 222
... bonds is an important task for account- ants who may have public - utility clients or other large businesses which ... bonds before maturity at a premium . Usually the audit working papers will contain a complete copy of all agreements ...
... bonds is an important task for account- ants who may have public - utility clients or other large businesses which ... bonds before maturity at a premium . Usually the audit working papers will contain a complete copy of all agreements ...
Էջ 223
... bonds . What has been said of bonds relates in a large measure to the verification of all mortgage in- debtedness . Many mortgage loans contain special provisions . For that reason all mortgage indebtedness and long - term debt should ...
... bonds . What has been said of bonds relates in a large measure to the verification of all mortgage in- debtedness . Many mortgage loans contain special provisions . For that reason all mortgage indebtedness and long - term debt should ...
Էջ 470
... bonds . Bond discount amortized is shown as an increase in the interest income of the bonds . Conversely , bond premium decreases inter- est income . By maturity the carrying value of the bond account will be the par value of the bonds ...
... bonds . Bond discount amortized is shown as an increase in the interest income of the bonds . Conversely , bond premium decreases inter- est income . By maturity the carrying value of the bond account will be the par value of the bonds ...
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accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York