Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 66–ի 6-ից 10-ը:
Էջ 64
... EXAMINATION IN ACCOUNTING THEORY AND PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other questions . Question 1 : THE NATIONAL SHALE BRICK COMPANY , INC . Trial balance - October 31 ...
... EXAMINATION IN ACCOUNTING THEORY AND PRACTICE PART I November 16 , 1920 , 1 P. M. to 6 P. M. Answer questions 1 and 2 and any three other questions . Question 1 : THE NATIONAL SHALE BRICK COMPANY , INC . Trial balance - October 31 ...
Էջ 104
... bad - the mere designation C. P. A. became almost meaningless . In a few states , such as Illinois and New York , the machinery of examination and the authority for granting C. P. A. degrees was connected with 104 The Journal of ...
... bad - the mere designation C. P. A. became almost meaningless . In a few states , such as Illinois and New York , the machinery of examination and the authority for granting C. P. A. degrees was connected with 104 The Journal of ...
Էջ 105
... requirements , professional study and training , a standardized technical examination , a period of ap- prenticeship and practical experience and certain moral requirements . It 105 The American Institute of Accountants.
... requirements , professional study and training , a standardized technical examination , a period of ap- prenticeship and practical experience and certain moral requirements . It 105 The American Institute of Accountants.
Էջ 106
... examination as the examination leading to the C. P. A. degree in the coöperating states . This includes even some states whose C. P. A. degree was theretofore absolutely meaning- less . The results of these examinations are on record in ...
... examination as the examination leading to the C. P. A. degree in the coöperating states . This includes even some states whose C. P. A. degree was theretofore absolutely meaning- less . The results of these examinations are on record in ...
Էջ 107
... examination in any one of these thirty- two states can be admitted to the institute without further examination . Accountants as a body insist that their vocation is a profes- sion as distinguished from a commercial pursuit . No body of ...
... examination in any one of these thirty- two states can be admitted to the institute without further examination . Accountants as a body insist that their vocation is a profes- sion as distinguished from a commercial pursuit . No body of ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York