Journal of Accountancy, Հատոր 115American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 52
... ment the proposals of the Study Group on Busi- ness Income and of the American Accounting As- sociation's Committee on Accounting Standards . Of those persons disagreeing , two did so because they felt that there is no such thing as a ...
... ment the proposals of the Study Group on Busi- ness Income and of the American Accounting As- sociation's Committee on Accounting Standards . Of those persons disagreeing , two did so because they felt that there is no such thing as a ...
Էջ 68
... ment , an instance in which a customer makes several purchases within the de- partment on one sales ticket and an- other involving an equal dollar amount of purchases on separate sales tickets would be accorded different treatment . The ...
... ment , an instance in which a customer makes several purchases within the de- partment on one sales ticket and an- other involving an equal dollar amount of purchases on separate sales tickets would be accorded different treatment . The ...
Էջ 40
... ment credit Cr . Provision for income taxes If the allowable investment credit is less than the full amount in the first year , similar entries would be made each time another portion of the unused investment credit becomes allowable ...
... ment credit Cr . Provision for income taxes If the allowable investment credit is less than the full amount in the first year , similar entries would be made each time another portion of the unused investment credit becomes allowable ...
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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