Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 504
... principles applied on a basis consistent with that of the preceding year . " We were asked whether an accountant may express an opinion regarding the conform- ity of financial statements with generally ac- cepted accounting principles ...
... principles applied on a basis consistent with that of the preceding year . " We were asked whether an accountant may express an opinion regarding the conform- ity of financial statements with generally ac- cepted accounting principles ...
Էջ 551
... principles and practices . " This phrase has all the con- notations of " generally accepted account- ing principles consistently applied . " The Office of Accounting is quite objective in its approach to price stabilization account- ing ...
... principles and practices . " This phrase has all the con- notations of " generally accepted account- ing principles consistently applied . " The Office of Accounting is quite objective in its approach to price stabilization account- ing ...
Էջ 592
... principles of ef- fective writing . In presenting the three types of writing to staff accountants in class , the instructor should emphasize the principles affecting each type and point out essential differ- ences . For example , the ...
... principles of ef- fective writing . In presenting the three types of writing to staff accountants in class , the instructor should emphasize the principles affecting each type and point out essential differ- ences . For example , 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