Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 346
... Opinion On Cash Basis Statements SHOULD AN ACCOUNTANT deny an opinion on financial statements prepared on a cash basis , or would a qualified opinion be acceptable ? That question has been bothering many ac- countants lately , and there ...
... Opinion On Cash Basis Statements SHOULD AN ACCOUNTANT deny an opinion on financial statements prepared on a cash basis , or would a qualified opinion be acceptable ? That question has been bothering many ac- countants lately , and there ...
Էջ 347
... opinion would be appropriate are ap- parently influenced to some extent by the be- lief that different accounting principles apply to different types of organizations . For example , some of them expressed the view that a cash basis is ...
... opinion would be appropriate are ap- parently influenced to some extent by the be- lief that different accounting principles apply to different types of organizations . For example , some of them expressed the view that a cash basis is ...
Էջ 504
... opinion report in which the auditor apparently intended to dis- claim an opinion by stating that the statements had been prepared " without independent con- firmations , " but immediately went on to say " however , the statements ...
... opinion report in which the auditor apparently intended to dis- claim an opinion by stating that the statements had been prepared " without independent con- firmations , " but immediately went on to say " however , the statements ...
Այլ խմբագրություններ - View all
Common terms and phrases
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