Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 88–ի 1-ից 3-ը:
Էջ 52
... considered the ac- countant's professional responsibility to be prima- rily to the stockholder and secondarily to manage- ment , but thirty - four , or 40.9 per cent , gave groups other than those provided in the questionnaire . Those ...
... considered the ac- countant's professional responsibility to be prima- rily to the stockholder and secondarily to manage- ment , but thirty - four , or 40.9 per cent , gave groups other than those provided in the questionnaire . Those ...
Էջ 56
... considered that the fact of a limited number of customers should be disclosed . One accountant interviewed raised the question of the number of customers which would be considered as " limited . " Lack of space in the questionnaire ...
... considered that the fact of a limited number of customers should be disclosed . One accountant interviewed raised the question of the number of customers which would be considered as " limited . " Lack of space in the questionnaire ...
Էջ 66
... considered as held for draft , breed- ing , or dairy purposes . However , an animal is not held by the taxpayer for draft , breeding , or dairy purposes merely because it is suitable for such purpose or merely because it is held by the ...
... considered as held for draft , breed- ing , or dairy purposes . However , an animal is not held by the taxpayer for draft , breeding , or dairy purposes merely because it is suitable for such purpose or merely because it is held by the ...
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accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York