Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 61
... paid within the audit period should be inspected , if possible , to determine that they were properly discharged . Interest expense ac- counts should be examined to ascertain that interest was properly recorded and paid on interest ...
... paid within the audit period should be inspected , if possible , to determine that they were properly discharged . Interest expense ac- counts should be examined to ascertain that interest was properly recorded and paid on interest ...
Էջ 528
... Paid - in Surplus , " " Undivided Profits , " and " Reserve for General Contingencies " are de- scriptions of where the assets came from and something about their intended use . " Capital Stock " together with " Paid - in Sur- plus ...
... Paid - in Surplus , " " Undivided Profits , " and " Reserve for General Contingencies " are de- scriptions of where the assets came from and something about their intended use . " Capital Stock " together with " Paid - in Sur- plus ...
Էջ 583
... paid for his stock originally . Since the stock was purchased by the corporation , there is no ground for increasing the basis for his own stock . Thus , the higher price he would re- ceive from the sale of the stock by reason of having ...
... paid for his stock originally . Since the stock was purchased by the corporation , there is no ground for increasing the basis for his own stock . Thus , the higher price he would re- ceive from the sale of the stock by reason of having ...
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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