Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 44
... present scope of the Accounting Principles Board . Present bodies of knowledge with regard to audit and management services must be codified , and searches must be made into other fields and disciplines for relevant material which may ...
... present scope of the Accounting Principles Board . Present bodies of knowledge with regard to audit and management services must be codified , and searches must be made into other fields and disciplines for relevant material which may ...
Էջ 95
... present value tables . Incidentally , the excel- lent explanation of present value on pages 57-62 should be read in con- junction with pages 23-31 . Particular strengths of the book in- clude the following : ( 1 ) the authors ' firm ...
... present value tables . Incidentally , the excel- lent explanation of present value on pages 57-62 should be read in con- junction with pages 23-31 . Particular strengths of the book in- clude the following : ( 1 ) the authors ' firm ...
Էջ 49
... present fairly the assets and liabili- ties of the X Company Pension Plan as of De- cember 31 , 1960 arising directly from cash transactions , and its receipts and disbursements for the year then ended , on a basis consistent with that ...
... present fairly the assets and liabili- ties of the X Company Pension Plan as of De- cember 31 , 1960 arising directly from cash transactions , and its receipts and disbursements for the year then ended , on a basis consistent with that ...
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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