Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 17
... ment and Electronic Data Processing " was conducted by the Federal Govern- ment Accountants Association in Washington , D.C. , November 17-18 . Among the speakers was Kenneth C. Tiffany , vice president of the Bur- Mr. Tiffany roughs ...
... ment and Electronic Data Processing " was conducted by the Federal Govern- ment Accountants Association in Washington , D.C. , November 17-18 . Among the speakers was Kenneth C. Tiffany , vice president of the Bur- Mr. Tiffany roughs ...
Էջ 23
... ment , leading to a reasonable opinion that there is no indication of material error in the factors accounting for the change in equity . Only then is he justi- fied in expressing the opinion that , subject to materiality , the income ...
... ment , leading to a reasonable opinion that there is no indication of material error in the factors accounting for the change in equity . Only then is he justi- fied in expressing the opinion that , subject to materiality , the income ...
Էջ 57
... ment of replacement of overage facilities be- cause a greater operating expense advantage is required to provide a satisfactory rate of return on the higher capital cost of the new facility . This lag is a degenerative economic force by ...
... ment of replacement of overage facilities be- cause a greater operating expense advantage is required to provide a satisfactory rate of return on the higher capital cost of the new facility . This lag is a degenerative economic force by ...
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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