Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 81–ի 1-ից 3-ը:
Էջ 84
... costs is ap- parent on each income statement rather than being obscured by alloca- tions to inventory and cost of sales . 6. Other advantages are basically involved with the ease of report pre- paration and usability of direct costing ...
... costs is ap- parent on each income statement rather than being obscured by alloca- tions to inventory and cost of sales . 6. Other advantages are basically involved with the ease of report pre- paration and usability of direct costing ...
Էջ 56
... cost factors After we have done what we can to instill con- fidence not only in ourselves , but in others with whom we come in contact , we are ready to reap the rewards of increased fees . What shall our ap- proach be ? We have ...
... cost factors After we have done what we can to instill con- fidence not only in ourselves , but in others with whom we come in contact , we are ready to reap the rewards of increased fees . What shall our ap- proach be ? We have ...
Էջ 96
... costs which did not include a generous al- lowance for " indirect " expenses , and to neglect such inescapable cost ele- ments only at their peril . Use of any- thing other than full - apportioned costs was castigated by accountants as ...
... costs which did not include a generous al- lowance for " indirect " expenses , and to neglect such inescapable cost ele- ments only at their peril . Use of any- thing other than full - apportioned costs was castigated by accountants as ...
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Common terms and phrases
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