Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 77–ի 1-ից 3-ը:
Էջ 252
... Question 2 EGGLESTON , Auditing Procedure , Ch . 8 HOLMES , Auditing , Ch . 10 Question 3 AIA , Internal Control , General reference LASSER , Handbook of Accounting Methods , P. 97 a . b . MONTGOMERY , Auditing , pp . 161-164 Question 4 ...
... Question 2 EGGLESTON , Auditing Procedure , Ch . 8 HOLMES , Auditing , Ch . 10 Question 3 AIA , Internal Control , General reference LASSER , Handbook of Accounting Methods , P. 97 a . b . MONTGOMERY , Auditing , pp . 161-164 Question 4 ...
Էջ 374
... Question No. 1 ( 10 points ) Answer to Question No. 1 Lapping involves withholding cash received from an individual or source and covering such withholding by a subsequent entry . This cover- ing entry creates a shortage as to some ...
... Question No. 1 ( 10 points ) Answer to Question No. 1 Lapping involves withholding cash received from an individual or source and covering such withholding by a subsequent entry . This cover- ing entry creates a shortage as to some ...
Էջ 380
... questions may require little more than a knowledge of rules of accounting . An ex- ample of this last type is found in Number 9 of the November , 1951 , examination . However , question Number 1 requires a carefully reasoned answer ...
... questions may require little more than a knowledge of rules of accounting . An ex- ample of this last type is found in Number 9 of the November , 1951 , examination . However , question Number 1 requires a carefully reasoned answer ...
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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