Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 78
... Method A - Aggregate Method . This is the simplest method and one which all com- panies will find adaptable to their account- ing records : ( 1 ) Determine net sales for the last fiscal year ending in 1950 ; ( 2 ) Then determine the ...
... Method A - Aggregate Method . This is the simplest method and one which all com- panies will find adaptable to their account- ing records : ( 1 ) Determine net sales for the last fiscal year ending in 1950 ; ( 2 ) Then determine the ...
Էջ 220
... Method and the Account- ant's Report ' that ' it is now generally conceded that if the independent accountant intends to be in a position to express or deny the expression of an opinion that the results of operations and financial ...
... Method and the Account- ant's Report ' that ' it is now generally conceded that if the independent accountant intends to be in a position to express or deny the expression of an opinion that the results of operations and financial ...
Էջ 221
... method which is not characteristic of the more conventional depreciation methods , viz , in so far as retirement within a few years was not definitely foreseeable , the certainty that it would some day occur was ignored by the ...
... method which is not characteristic of the more conventional depreciation methods , viz , in so far as retirement within a few years was not definitely foreseeable , the certainty that it would some day occur was ignored by the ...
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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