Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 59
... cash needed in the next twelve months to pay interest and funded debt . This second segregation may be expanded or subdivided to show current requirements for bank loan retirements . The third is that of free cash ; this item may well ...
... cash needed in the next twelve months to pay interest and funded debt . This second segregation may be expanded or subdivided to show current requirements for bank loan retirements . The third is that of free cash ; this item may well ...
Էջ 56
... cash receipts , cash disbursements and payroll journals . The CPA maintains the general journal . Step 5. The cash receipts journal can be de- signed on single sheets of paper but we have found the most successful method to be a journal ...
... cash receipts , cash disbursements and payroll journals . The CPA maintains the general journal . Step 5. The cash receipts journal can be de- signed on single sheets of paper but we have found the most successful method to be a journal ...
Էջ 67
... cash flow , " ( 6 ) with reference to cash projections or cash budgeting , and ( 7 ) in the expression " cash - flow sys- tem , " which refers to the control of cash in and out of a business in the promotion of efficient creation and use of ...
... cash flow , " ( 6 ) with reference to cash projections or cash budgeting , and ( 7 ) in the expression " cash - flow sys- tem , " which refers to the control of cash in and out of a business in the promotion of efficient creation and use of ...
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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