Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 59
... statements ? And if we don't can we appropriately make the representation that our examination was made in accordance with generally accepted audit- ing standards , etc. ? There will be those who will contend that since we are examining ...
... statements ? And if we don't can we appropriately make the representation that our examination was made in accordance with generally accepted audit- ing standards , etc. ? There will be those who will contend that since we are examining ...
Էջ 60
... statements are in accordance with generally accepted accounting principles ? There are many competent accountants who contend that this wording should be reserved for accrual - basis statements - that this is the province of accrual ...
... statements are in accordance with generally accepted accounting principles ? There are many competent accountants who contend that this wording should be reserved for accrual - basis statements - that this is the province of accrual ...
Էջ 61
... Statements pre- pared on the basis of cash receipts and disburse- ments ... usually do not purport to present finan- cial position or results of operations . ” I do not have too much difficulty with the posi- tion that cash - basis ...
... Statements pre- pared on the basis of cash receipts and disburse- ments ... usually do not purport to present finan- cial position or results of operations . ” I do not have too much difficulty with the posi- tion that cash - basis ...
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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