Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 49
... operations , many businessmen have not yet scratched the sur- face of this potential as a useful guide and tool for both short - term and long - range management planning . Better understanding by management No program of cost ...
... operations , many businessmen have not yet scratched the sur- face of this potential as a useful guide and tool for both short - term and long - range management planning . Better understanding by management No program of cost ...
Էջ 53
... operations . Since standard costs are planned costs based upon anticipated costs under favorable operating conditions , a comparison of actual with standards enables management to see quickly the cost elements that are not in line and ...
... operations . Since standard costs are planned costs based upon anticipated costs under favorable operating conditions , a comparison of actual with standards enables management to see quickly the cost elements that are not in line and ...
Էջ 61
... operations . ” I do not have too much difficulty with the posi- tion that cash - basis statements do not present ( at least do not fairly present ) financial position or results of operations where material amounts of assets and ...
... operations . ” I do not have too much difficulty with the posi- tion that cash - basis statements do not present ( at least do not fairly present ) financial position or results of operations where material amounts of assets and ...
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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