Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 30
... important factor . The basic problem seems to be whether creeping inflation should be reflected in the accounts . Perhaps the additional disclosure afforded by the third type of statement referred to above would give a better ...
... important factor . The basic problem seems to be whether creeping inflation should be reflected in the accounts . Perhaps the additional disclosure afforded by the third type of statement referred to above would give a better ...
Էջ 45
... important thing is that rumors which cast suspicion on either officers or employ- ees should not be completely ignored either by management , or by the auditor , and their reliabil- ity should be evaluated . Business managers also ...
... important thing is that rumors which cast suspicion on either officers or employ- ees should not be completely ignored either by management , or by the auditor , and their reliabil- ity should be evaluated . Business managers also ...
Էջ 27
... important additional indication of har- monious and cordial relations between the two professions ( full text on p . 75 ) . The New York Joint Statement is wholly con- sistent with the Statement of Principles in the Field of Federal ...
... important additional indication of har- monious and cordial relations between the two professions ( full text on p . 75 ) . The New York Joint Statement is wholly con- sistent with the Statement of Principles in the Field of Federal ...
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Common terms and phrases
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