Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 207
... inventory should be divided into the maximum num- ber of small homogeneous groups for which Then a simple unweighted average of the separate inventory values are obtainable . individual price relatives in each group may be computed to ...
... inventory should be divided into the maximum num- ber of small homogeneous groups for which Then a simple unweighted average of the separate inventory values are obtainable . individual price relatives in each group may be computed to ...
Էջ 208
... inventory under the LIFO method , as developed in this article , are : 1. Divide the inventory into a large number of homogeneous groups . 2. Select a sample of typical items in each group the number of items varying with the size and ...
... inventory under the LIFO method , as developed in this article , are : 1. Divide the inventory into a large number of homogeneous groups . 2. Select a sample of typical items in each group the number of items varying with the size and ...
Էջ 379
... inventory as collateral on a loan . ( 2 ) The disposition of fixed assets without entry on the books of account . b ... inventory . There were no substantial differences between the client's count and the auditor's test counts ...
... inventory as collateral on a loan . ( 2 ) The disposition of fixed assets without entry on the books of account . b ... inventory . There were no substantial differences between the client's count and the auditor's test counts ...
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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