Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 701
... statements are prepared . Summary Schedules Summary of detail in supporting schedules for every major group or classi- fication which goes on each statement . that everyone , large and small , clearly bring out in the auditor's report a ...
... statements are prepared . Summary Schedules Summary of detail in supporting schedules for every major group or classi- fication which goes on each statement . that everyone , large and small , clearly bring out in the auditor's report a ...
Էջ 702
... statement column . From the latter columns CLIENT'S DATA come the information to prepare the bal- ance - sheet and the income statement . Whenever the statements are prepared by the client from information which is found on the trial ...
... statement column . From the latter columns CLIENT'S DATA come the information to prepare the bal- ance - sheet and the income statement . Whenever the statements are prepared by the client from information which is found on the trial ...
Էջ 703
... Statement | Corrections Balances Dr. Classified financial statements XX XX as received XX XX XX from client . XX XX XX XX XX Report and Opinion We have examined the balance - sheet and related . statements of income and surplus ...
... Statement | Corrections Balances Dr. Classified financial statements XX XX as received XX XX XX from client . XX XX XX XX XX Report and Opinion We have examined the balance - sheet and related . statements of income and surplus ...
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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