Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 90
courses , correspondence courses or in- dividual study programs . The foregoing comments apply gen- erally to those ... course is that stress should be placed on the understanding of the fundamental concepts and principles of accounting ...
courses , correspondence courses or in- dividual study programs . The foregoing comments apply gen- erally to those ... course is that stress should be placed on the understanding of the fundamental concepts and principles of accounting ...
Էջ 33
... course hours than does the typical undergraduate . Thus there are many highly intelligent and well- educated young people , whose university work included a sound core of accounting , who cannot , without taking additional course work ...
... course hours than does the typical undergraduate . Thus there are many highly intelligent and well- educated young people , whose university work included a sound core of accounting , who cannot , without taking additional course work ...
Էջ 15
... Course enrollee who has submitted for grading all 20 examinations of the course fails to pass the CPA examination in any state after meeting the legal require- ments of the state as to residence , experience , preliminary education ...
... Course enrollee who has submitted for grading all 20 examinations of the course fails to pass the CPA examination in any state after meeting the legal require- ments of the state as to residence , experience , preliminary education ...
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accepted activities additional American amount application assets Association audit auditor balance basic basis capital cash cent City clients committee complete considered corporation cost counting course decisions depreciation determine earnings economic effect examination expenses experience fact Federal firm give important income increase indicated individual industry Institute interest Internal investment loss major March ment method Name operations opinion period position possible practice prepared present principles problems procedures processing professional profit proposed public accounting purchase question reasonable received records regulations responsibility rules savings standards statements suggested tion University York