Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 66–ի 6-ից 10-ը:
Էջ 43
audit , a chart in the hands of his representatives will furnish all the information and advice they need . To the student of account- ancy charts should prove invaluable as the easiest , shortest , and most comprehensive method of ...
audit , a chart in the hands of his representatives will furnish all the information and advice they need . To the student of account- ancy charts should prove invaluable as the easiest , shortest , and most comprehensive method of ...
Էջ 68
... Auditing . 5. Commercial Law . The Board also promulgates " to avoid misunderstanding " the follow- ing interesting definition of a practicing public accountant : 66 One who is skilled in the science of accounts , both in theory and ...
... Auditing . 5. Commercial Law . The Board also promulgates " to avoid misunderstanding " the follow- ing interesting definition of a practicing public accountant : 66 One who is skilled in the science of accounts , both in theory and ...
Էջ 84
... auditing and accounting as it is now recognized , to lay the foundation of a noble profession that may justly be called the right hand of the law , or on the other hand , so bear themselves that this proud opportunity will be lost and ...
... auditing and accounting as it is now recognized , to lay the foundation of a noble profession that may justly be called the right hand of the law , or on the other hand , so bear themselves that this proud opportunity will be lost and ...
Էջ 86
... auditing or preparation of which was not carried on entirely under the supervision of himself , a member of his firm , or one of the staff , is wrong . 2. The use of a practitioner's name in professional work by others than partners or ...
... auditing or preparation of which was not carried on entirely under the supervision of himself , a member of his firm , or one of the staff , is wrong . 2. The use of a practitioner's name in professional work by others than partners or ...
Էջ 88
... audit which in the full intent of the service is a judicial function . 5. A corporation is without honor , which is the keystone of the profession . 6. Directors cannot direct in a profession of which they are not members . It is a ...
... audit which in the full intent of the service is a judicial function . 5. A corporation is without honor , which is the keystone of the profession . 6. Directors cannot direct in a profession of which they are not members . It is a ...
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Common terms and phrases
American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University