Journal of Accountancy, Հատոր 75American Institute of Certified Public Accountants, 1943 |
From inside the book
Արդյունքներ 76–ի 1-ից 3-ը:
Էջ 157
... records are maintained , the periodic physical inventory sometimes reveals substantial differences from book amounts , even in normal times . In wartime , the very circumstances which are offered as reason for refraining from the usual ...
... records are maintained , the periodic physical inventory sometimes reveals substantial differences from book amounts , even in normal times . In wartime , the very circumstances which are offered as reason for refraining from the usual ...
Էջ 384
... records covering such prop- erty , the manual permits such officer to use the contractor's records where they are deemed adequate , in lieu of setting up a duplicate set of government records for such purposes . This new authorization ...
... records covering such prop- erty , the manual permits such officer to use the contractor's records where they are deemed adequate , in lieu of setting up a duplicate set of government records for such purposes . This new authorization ...
Էջ 565
... records and procedure 1. Adequate records should be set up at the time of employment covering the employee's personal data , the rate , and other terms of his employment . These records should be main- tained independently of the ...
... records and procedure 1. Adequate records should be set up at the time of employment covering the employee's personal data , the rate , and other terms of his employment . These records should be main- tained independently of the ...
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