Journal of Accountancy, Հատոր 75American Institute of Certified Public Accountants, 1943 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 476
... CONTRACTORS ' INTERNAL PROCEDURE Chapter 1. General 52,426 . Extent and manner of examining the contractor's internal procedures . 52,426.1 . When the auditor begins his audit of the contractor's claim , he will first study the ...
... CONTRACTORS ' INTERNAL PROCEDURE Chapter 1. General 52,426 . Extent and manner of examining the contractor's internal procedures . 52,426.1 . When the auditor begins his audit of the contractor's claim , he will first study the ...
Էջ 478
... contractor's procedures should include the obtaining of such information to aid in establishing the propriety of the pro- posed price . 52,435 . Records . - The contractor's records should show by whom the salvage values were ...
... contractor's procedures should include the obtaining of such information to aid in establishing the propriety of the pro- posed price . 52,435 . Records . - The contractor's records should show by whom the salvage values were ...
Էջ 558
the contractor . We appreciate that the ex- amining auditor cannot aid the contractor in prosecution of his claim nor advise the contrac- tor with respect to it . It does seem to us that there should be some ground upon which an auditor ...
the contractor . We appreciate that the ex- amining auditor cannot aid the contractor in prosecution of his claim nor advise the contrac- tor with respect to it . It does seem to us that there should be some ground upon which an auditor ...
Բովանդակություն
VOL 75 | 1 |
MAY 1943 No | 5 |
accounting procedure of | 7 |
Հեղինակային իրավունք | |
21 այլ բաժինները չեն ցուցադրվում
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accepted accounting principles amended American Institute amortization amount application assets Auditing Procedure auditor balance balance-sheet base period basis bonds Bulletin cash cent certified public accountant charges Commission committee computed contractor Control Accounting corporation cost countants current liabilities December 31 deduction Department depreciation determined dividends duction earnings and profits effect employees examination excess excess-profits credit excess-profits tax expenses external auditor facilities federal filed financial statements included income statement industry Institute of Accountants interest internal inventory invested capital issued JOURNAL OF ACCOUNTANCY justment liability loss materials ment method normal operations opinion payments postwar practice present principles problems production provisions purpose question quired rates records regulations relief renegotiation reserves result Revenue Act rule schedule section 722 stockholders surplus taxable taxpayer termination tion victory tax War Department War Production Board York