Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 59
... material for stock should be classified as such in the cost ac- counts applicable to that appropriation , with reductions for the cost of material issued or sold and inventory losses - the net balance representing the change in ...
... material for stock should be classified as such in the cost ac- counts applicable to that appropriation , with reductions for the cost of material issued or sold and inventory losses - the net balance representing the change in ...
Էջ 62
... material , and at the same time , assert that a similar item of $ 510 is material ? If we assume that the qualitative factor must be considered , then a series of these fixed amounts will have to be se- lected , one for each different ...
... material , and at the same time , assert that a similar item of $ 510 is material ? If we assume that the qualitative factor must be considered , then a series of these fixed amounts will have to be se- lected , one for each different ...
Էջ 38
... material among universities , firms , and the American Institute of CPAs . Professional ethics Inclusion in the university curriculum of material on the social responsibilities of accountants , how the profession meets these ...
... material among universities , firms , and the American Institute of CPAs . Professional ethics Inclusion in the university curriculum of material on the social responsibilities of accountants , how the profession meets these ...
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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