Journal of Accountancy, Հատոր 83American Institute of Certified Public Accountants, 1947 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 64
... cash - surrender value of life - insurance policies as an asset and in most cases there is no serious objection to that practice . Generally the cash - surrender value carried on the books should be shown on the balance - sheet as an ...
... cash - surrender value of life - insurance policies as an asset and in most cases there is no serious objection to that practice . Generally the cash - surrender value carried on the books should be shown on the balance - sheet as an ...
Էջ 251
the cash book have been deposited in the bank except for undeposited cash on hand . It is possible for shortages to exist even though all figures called for by the form recon- cile . Monthly cash - book receipts might be footed short ...
the cash book have been deposited in the bank except for undeposited cash on hand . It is possible for shortages to exist even though all figures called for by the form recon- cile . Monthly cash - book receipts might be footed short ...
Էջ 438
... cash and checks , it is very difficult for the auditor to ascertain that the constituents of the deposits and of the related cash - book entries are identical . The customary check , i.e. , com- parison of duplicate deposit - slip and cash ...
... cash and checks , it is very difficult for the auditor to ascertain that the constituents of the deposits and of the related cash - book entries are identical . The customary check , i.e. , com- parison of duplicate deposit - slip and cash ...
Բովանդակություն
Accounting research bulletins | 2 |
Auditing | 38 |
Auditing practice forum a department | 62 |
6 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
administrative American Institute amortization amount annual application assets audit auditor balance-sheet bank basis budget Bureau capital capital surplus cash Celanese cent certified public accountants charges checks clients Commission Commissioner committee contract corporation cost countants current assets current liabilities December 31 deduction Department depreciation determine dividends earned surplus economic effect employees estate tax examination expenses fact federal filed financial statements funds gift tax included income statement income tax income-tax Institute of Accountants interest internal auditor inventory investment issue JOURNAL OF ACCOUNTANCY labor lawyer liability LIFO loss ment method operations opinion payment period practice present principles problem procedures production profit purposes question records regulations reserve result rules Securities stockholders Tax Court taxable taxation taxpayer tion Treasury trust Tubize United UNRRA York