Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 62
... amount is considered by many in determining the answer to a question of materiality . The basis for computing a material item Fundamentally , “ materiality ” is a word referring to the quantitative size of one or more items when related ...
... amount is considered by many in determining the answer to a question of materiality . The basis for computing a material item Fundamentally , “ materiality ” is a word referring to the quantitative size of one or more items when related ...
Էջ 64
... amount shown as " gross profit on sales . " While this amount is certainly a variable one , in the normal course of events it does not vary so widely as the net income amount . It is recommended that ma- teriality for income - statement ...
... amount shown as " gross profit on sales . " While this amount is certainly a variable one , in the normal course of events it does not vary so widely as the net income amount . It is recommended that ma- teriality for income - statement ...
Էջ 81
... amount of the resulting charge is then entered on the client cost card and used in determining the total amount to be billed to the client . The amounts billed for review and stenographic time are accumulated separately from those for ...
... amount of the resulting charge is then entered on the client cost card and used in determining the total amount to be billed to the client . The amounts billed for review and stenographic time are accumulated separately from those for ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York