Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 87–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 accepted accounting principles accounting practice accounting principles Accounting Principles Board AICPA American Institute amount analysis assets Auditing Procedure balance sheet basic basis booklet budgeting capital cash cent Certified Public Accountants Chicago Circular 230 clients Code committee corporation cost countants CPA Examinations CPA firm data processing decisions deduction depreciation earnings economic employees expenses experience Federal financial statements funds income statement income tax interest Internal Revenue Internal Revenue Service inventory investment credit JOURNAL OF ACCOUNTANCY loss machine ment method NCR Paper Olive & Co operations opinion period postulates practitioners present problems professional profit proposed punched tape purchase qualified question received records regulations rules salary savings Section standards tax returns taxable taxpayer tion York