Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 49–ի 1-ից 3-ը:
Էջ 41
... desirable that the CPA consult and advise on the design , objectives , and imple- mentation of these more broadly conceived infor- mation and control mechanisms . Competence One of the underlying tests of the propriety of any ...
... desirable that the CPA consult and advise on the design , objectives , and imple- mentation of these more broadly conceived infor- mation and control mechanisms . Competence One of the underlying tests of the propriety of any ...
Էջ 87
... desirable for accounting majors as well as for students in law , medicine , architecture , and the other professions . Perhaps eventually all pro- fessional academic training will be in graduate schools , after every student has ...
... desirable for accounting majors as well as for students in law , medicine , architecture , and the other professions . Perhaps eventually all pro- fessional academic training will be in graduate schools , after every student has ...
Էջ 46
... desirable during pe- riod while loans are unpaid ( a ) Include the conventional covenants with respect to restrictions on borrowing or mortgaging of property except with lend- er's consent , no dividend distributions , lim- itation on ...
... desirable during pe- riod while loans are unpaid ( a ) Include the conventional covenants with respect to restrictions on borrowing or mortgaging of property except with lend- er's consent , no dividend distributions , lim- itation on ...
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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