Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 48
... sheet events and condi- tions . This is equally true of events affecting the ac- counts of record on the balance sheet date and events that will affect the future only . The committee on auditing procedures recog- nized the problem of ...
... sheet events and condi- tions . This is equally true of events affecting the ac- counts of record on the balance sheet date and events that will affect the future only . The committee on auditing procedures recog- nized the problem of ...
Էջ 47
... sheet changes the original and basic con- cept of the balance sheet . Instead of portraying merely what is owned or owed , it will portray all material , contingent and continuing charges against revenue . The profession , secondly ...
... sheet changes the original and basic con- cept of the balance sheet . Instead of portraying merely what is owned or owed , it will portray all material , contingent and continuing charges against revenue . The profession , secondly ...
Էջ 77
... sheet and operating statement information ( for example , prepaid insurance and insur- ance expense ) it is filed in the balance sheet section . A code mark on the prin- cipal work sheets indicates completion of the supporting working ...
... sheet and operating statement information ( for example , prepaid insurance and insur- ance expense ) it is filed in the balance sheet section . A code mark on the prin- cipal work sheets indicates completion of the supporting working ...
Այլ խմբագրություններ - View all
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