Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 61
... determine whether Sections 1301-5 are applicable . The first calculation is the tax attributable to the bunched income . This is determined by subtracting the tax due on the normal income from the tax on the normal and bunched income ...
... determine whether Sections 1301-5 are applicable . The first calculation is the tax attributable to the bunched income . This is determined by subtracting the tax due on the normal income from the tax on the normal and bunched income ...
Էջ 65
... determining the reliability of the internal control and the accounting procedures for the book quantities . He would determine the latter by a careful review of ( 1 ) internal control over shipments ; ( 2 ) method of handling production ...
... determining the reliability of the internal control and the accounting procedures for the book quantities . He would determine the latter by a careful review of ( 1 ) internal control over shipments ; ( 2 ) method of handling production ...
Էջ 33
... determine whether any of the deductions can be verified in full or in part . Also , questions should be asked regarding charitable activities , size of loans and interest rates , cost of house , names of doctors , medical treatment ...
... determine whether any of the deductions can be verified in full or in part . Also , questions should be asked regarding charitable activities , size of loans and interest rates , cost of house , names of doctors , medical treatment ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York