Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 78–ի 1-ից 3-ը:
Էջ 700
... prepared . These schedules will of necessity have to be prepared by the audi- tor and the results will then be transposed to the balance - sheet and income state- ment . In the report prepared after the examina- tion of the records of a ...
... prepared . These schedules will of necessity have to be prepared by the audi- tor and the results will then be transposed to the balance - sheet and income state- ment . In the report prepared after the examina- tion of the records of a ...
Էջ 701
... prepared . Summary Schedules Summary of detail in supporting schedules for every major group or classi- fication ... prepared from single entry or from incomplete accounting rec- ords . From the information gleaned from the client or ...
... prepared . Summary Schedules Summary of detail in supporting schedules for every major group or classi- fication ... prepared from single entry or from incomplete accounting rec- ords . From the information gleaned from the client or ...
Էջ 702
... prepared . Double - Entry Records - Statements Prepared by Client -. from which he may commence his audit . It is necessary to determine information about each one of the various items that go on each statement and of necessity support ...
... prepared . Double - Entry Records - Statements Prepared by Client -. from which he may commence his audit . It is necessary to determine information about each one of the various items that go on each statement and of necessity support ...
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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