Journal of Accountancy, Հատոր 78American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 68
... assets : Assets Cash on hand and in banks ... $ 137,500 Notes receivable , less discounted notes , $ 20,000 . . 60,000 Accounts receivable , less reserve , $ 8,500 . . . 247,800 U. S. Government bonds and accrued interest , $ 420 ...
... assets : Assets Cash on hand and in banks ... $ 137,500 Notes receivable , less discounted notes , $ 20,000 . . 60,000 Accounts receivable , less reserve , $ 8,500 . . . 247,800 U. S. Government bonds and accrued interest , $ 420 ...
Էջ 158
... Assets December 1 , Net Assets December 10 , 1943 Debits Credits 1943 Transactions During Period Debits Credits Debits Credits Profit and Loss Debits Credits NOTE . - The transactions and adjustments are keyed to data paragraphs of the ...
... Assets December 1 , Net Assets December 10 , 1943 Debits Credits 1943 Transactions During Period Debits Credits Debits Credits Profit and Loss Debits Credits NOTE . - The transactions and adjustments are keyed to data paragraphs of the ...
Էջ 167
... assets are stated have been arrived at . " ( iii ) The provisions of the same subsection refer to disclosure of the " general nature " of liabilities and assets . Whilst , as already stated , the Institute considers it undesirable to ...
... assets are stated have been arrived at . " ( iii ) The provisions of the same subsection refer to disclosure of the " general nature " of liabilities and assets . Whilst , as already stated , the Institute considers it undesirable to ...
Բովանդակություն
Managing Editor | 1 |
Office Reviews of Proposals for Settlement of Terminated War Department Fixed | 8 |
Administrative Tax Accounting Fallacies in Section 41 By Robert H Montgomery | 14 |
Հեղինակային իրավունք | |
16 այլ բաժինները չեն ցուցադրվում
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adjustment agencies American Bar Association American Institute amortization amount application approval assets audit auditor balance-sheet basis Board capital cent certified public accountants charges claims Commissioner committee contractor corporation cost December 31 deduction Department depreciation determined distribution dividends duction earnings effect employees employment examination excess-profits tax excessive expenses federal fund government bonds income tax income-tax returns increase individual iness Institute of Accountants interest Internal Revenue Code inventory investment issued JOURNAL OF ACCOUNTANCY liability Lifo loss material ment method net income operation opinion paid payment period postwar practice present principles problem procedure production profits provisions purchase purpose question reasonable received refund regulations renegotiation reserve result rule salary Section 722 Selective Service System settlement small business stockholders subcontracts subsidiary surplus surtax Tax Court taxable taxation taxpayer termination tion veteran War Department World Calendar