Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 91–ի 1-ից 3-ը:
Էջ 523
... liability side of the balance - sheet may include three types of items . It may include liabilities in instances where the amount of the liability is indefinite and not determinable but is known to exist . This type of " reserve ...
... liability side of the balance - sheet may include three types of items . It may include liabilities in instances where the amount of the liability is indefinite and not determinable but is known to exist . This type of " reserve ...
Էջ 600
... liability and the total amount of the re- ceivables and inventories as a current asset . This might be similar to the treatment accorded the liability for federal income taxes under Accounting Research Bulletin No. 14 , i.e. , off ...
... liability and the total amount of the re- ceivables and inventories as a current asset . This might be similar to the treatment accorded the liability for federal income taxes under Accounting Research Bulletin No. 14 , i.e. , off ...
Էջ 714
... Liability In Preparing Tax Returns R. T. BOEHM , PRESENTLY SERVING in the Medi- terranean after recall by the Navy , adds this to our recent item on the issue of a CPA's respon- sibility in the preparation of tax returns . L.B. ...
... Liability In Preparing Tax Returns R. T. BOEHM , PRESENTLY SERVING in the Medi- terranean after recall by the Navy , adds this to our recent item on the issue of a CPA's respon- sibility in the preparation of tax returns . L.B. ...
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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