Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 456
... Interest Income Profit and Loss $ 650 $ 650 3. To reverse the accrual as of the be- ginning of the next period : Interest Income $ 50 Interest Income Accrued $ 50 The net effect of these three entries is found in entry 2 , in the ...
... Interest Income Profit and Loss $ 650 $ 650 3. To reverse the accrual as of the be- ginning of the next period : Interest Income $ 50 Interest Income Accrued $ 50 The net effect of these three entries is found in entry 2 , in the ...
Էջ 469
... interest earned from the date of the testator's death until the termination of the beneficiary's interest will be income . Thus interest , generally speaking , is said to accrue from day to day . Savings Deposits . Interest on savings ...
... interest earned from the date of the testator's death until the termination of the beneficiary's interest will be income . Thus interest , generally speaking , is said to accrue from day to day . Savings Deposits . Interest on savings ...
Էջ 597
... interest on the overassessment is to be com- puted to the date of the deficiency assessment . Despite its clarity , the Bureau disregards this section . Where an Agreement Form 874 is signed , with both deficiencies and overassess ...
... interest on the overassessment is to be com- puted to the date of the deficiency assessment . Despite its clarity , the Bureau disregards this section . Where an Agreement Form 874 is signed , with both deficiencies and overassess ...
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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