Journal of Accountancy, Հատոր 78American Institute of Certified Public Accountants, 1944 |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 29
... procedure adapted by a company pioneering an engineering procedure to this end involved a large amount of its field staff's time in the collection of perti- nent information regarding customers and prospects . The collection and ...
... procedure adapted by a company pioneering an engineering procedure to this end involved a large amount of its field staff's time in the collection of perti- nent information regarding customers and prospects . The collection and ...
Էջ 192
As the committee on auditing procedure pursues its studies it is becoming more and more evident that the determination of what is sound auditing procedure in par- ticular circumstances revolves around the application of judgment in ...
As the committee on auditing procedure pursues its studies it is becoming more and more evident that the determination of what is sound auditing procedure in par- ticular circumstances revolves around the application of judgment in ...
Էջ 222
... PROCEDURE INSTRUCTIONS The new approach to the accounting problem has necessitated a complete re- vision of the format and content of ac- counting - procedure instructions from those discussed under the conventional account- ing system ...
... PROCEDURE INSTRUCTIONS The new approach to the accounting problem has necessitated a complete re- vision of the format and content of ac- counting - procedure instructions from those discussed under the conventional account- ing system ...
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adjustment agencies amended American Institute amortization amount application approval assets audit auditor balance-sheet basis Board bonds capital capital surplus cash cent certified public accountants charges Commissioner committee contractor corporation December 31 deduction Department depreciation determined dividends duction earnings effect employees excess excess-profits tax expenses federal filed financial statements fiscal fund government bonds holding company included income tax income-tax income-tax returns increase individual Institute of Accountants interest Internal Revenue Code inventory investment issued labor liability Lifo loss materials ment method net income operations paid payment pension period postwar practice present principles problem procedure production profits provisions purpose question reasonable refund regulations renegotiation reserve result rule salary Section 722 securities settlement statement stockholders subcontracts subsidiary surplus surtax Tax Court taxable taxable wages taxation taxpayer tion wage World Calendar