Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Էջ 60
... corporation , of every bank , and of every insurance company shall be regularly examined by certified public ... corporations seeking to market their securities . With regard to the future , no man can speak with confidence , yet there ...
... corporation , of every bank , and of every insurance company shall be regularly examined by certified public ... corporations seeking to market their securities . With regard to the future , no man can speak with confidence , yet there ...
Էջ 72
... corporation finance . From any point of view , be it that of the investor , the student of finance , the accountant , or the active Wall Street man , a careful inspection of this scries of articles cannot fail to be a scurce of interest ...
... corporation finance . From any point of view , be it that of the investor , the student of finance , the accountant , or the active Wall Street man , a careful inspection of this scries of articles cannot fail to be a scurce of interest ...
Էջ 76
... corporation A has never separated its purchases as between its retail and its manufacturing department , he finds it impossible to prepare a combined profit and loss account showing the gross profit of the retail departments and the ...
... corporation A has never separated its purchases as between its retail and its manufacturing department , he finds it impossible to prepare a combined profit and loss account showing the gross profit of the retail departments and the ...
Էջ 77
... corporation B , in respect to their retail department and manu- facturing department , may be accepted as applying to the whole of that year's results of the combined companies . These percentages were as follows : RETAIL DEPARTMENT ...
... corporation B , in respect to their retail department and manu- facturing department , may be accepted as applying to the whole of that year's results of the combined companies . These percentages were as follows : RETAIL DEPARTMENT ...
Էջ 88
... corporation , the accruing goodwill is otherwise lost . 3. Success in any professional career is a matter of person- ality . 4. A corporation " per se " cannot make an audit which in the full intent of the service is a judicial function ...
... corporation , the accruing goodwill is otherwise lost . 3. Success in any professional career is a matter of person- ality . 4. A corporation " per se " cannot make an audit which in the full intent of the service is a judicial function ...
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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