Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 90–ի 1-ից 3-ը:
Էջ 88
... individual's mastery of accounting principles and procedures with that of other individuals who have reasonably comparable backgrounds in education and / or experience . The in- dividual's achievement is reported as a percentile rank ...
... individual's mastery of accounting principles and procedures with that of other individuals who have reasonably comparable backgrounds in education and / or experience . The in- dividual's achievement is reported as a percentile rank ...
Էջ 71
... individual's basis for the bonds . The liability assumed by the corporation exceeded the basis of the bonds transferred and subjected the individual to tax under Section 375 ( c ) to the extent of such excess . If the individual had ...
... individual's basis for the bonds . The liability assumed by the corporation exceeded the basis of the bonds transferred and subjected the individual to tax under Section 375 ( c ) to the extent of such excess . If the individual had ...
Էջ 83
... individual . This expression of mutual interest is often called a " double plus , " and is the foundation for total want satisfaction on the part of the employee as well as the public accounting firm . The fundamental concepts in human ...
... individual . This expression of mutual interest is often called a " double plus , " and is the foundation for total want satisfaction on the part of the employee as well as the public accounting firm . The fundamental concepts in human ...
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Common terms and phrases
accepted accounting principles accounting practice accounting principles American Institute amount analysis annual application assets auditor balance sheet basis budget capital cash cent Certified Public Accountants client committee copy corporation cost countants CPA examination deduction depreciation disclosure dividends earnings electronic data processing employees equipment experience Federal financial statements funds income tax individual industry Institute of Certified Institute's interest Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability long-term leases loss machine ment method NCR Paper obligation Olive & Co operations partner partnership payment period practitioner present problems production profes professional profit punched card punched tape purchase received records result rules sample Section staff standards taxable taxpayer tion transaction University York