Journal of Accountancy, Հատորներ 113-114American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 80–ի 1-ից 3-ը:
Էջ 48
... assets and for amortization of other deferred costs . 4. Proper distribution of costs should be made as between fixed assets , inventories , main- tenance and expense . Direct costs are usually identifiable and common costs applicable ...
... assets and for amortization of other deferred costs . 4. Proper distribution of costs should be made as between fixed assets , inventories , main- tenance and expense . Direct costs are usually identifiable and common costs applicable ...
Էջ 49
... assets , operating expenses and maintenance . Ordinarily , this should be accomplished by creating a cata- logue of property units to be included in fixed assets , any lesser items to be charged to cur- rent expense . 3. Appropriate ...
... assets , operating expenses and maintenance . Ordinarily , this should be accomplished by creating a cata- logue of property units to be included in fixed assets , any lesser items to be charged to cur- rent expense . 3. Appropriate ...
Էջ 62
assets or perform services , obligations resulting from past or current transac- tions and requiring settlement in the future . Owners ' equity is represented by the amount of the residual interest in the assets of an enterprise ...
assets or perform services , obligations resulting from past or current transac- tions and requiring settlement in the future . Owners ' equity is represented by the amount of the residual interest in the assets of an enterprise ...
Բովանդակություն
Fidelity and Surety Bonds | 57 |
The Accountant Looks at His Clients Future | 64 |
Each year subscribers to the PrenticeHall FEDERAL TAX SERVICE receive as a part of their | 73 |
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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination CPA firm decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments pension period practitioner prepared problems procedures profes professional profit proposed punched tape purchase records Regulations Royal McBee rules sampling Section statistical sampling tax returns taxation taxpayer tion York