Auditing Theory and PracticeRonald Press Company, 1912 - 673ÆäÀÌÁö |
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... Association of Public Accountants ) , and later , while acting as an instructor in the School of Accounts and Finance . of the University of Pennsylvania , I strongly felt the need of a dependable textbook on the subject . My attention ...
... Association of Public Accountants ) , and later , while acting as an instructor in the School of Accounts and Finance . of the University of Pennsylvania , I strongly felt the need of a dependable textbook on the subject . My attention ...
xi ÆäÀÌÁö
... Association 555555 54 54 of Commerce . 54 Classes of ..... SPECIAL AUDITS 54 55555 56 57 55585 11885 ¢Ü¢Ü * Caution as to assuring auditor's fee in special audits .. CHAPTER V. ETHICAL DUTIES - LEGISLATION Rules of professional conduct ...
... Association 555555 54 54 of Commerce . 54 Classes of ..... SPECIAL AUDITS 54 55555 56 57 55585 11885 ¢Ü¢Ü * Caution as to assuring auditor's fee in special audits .. CHAPTER V. ETHICAL DUTIES - LEGISLATION Rules of professional conduct ...
xvii ÆäÀÌÁö
... Association ... American Bankers ' Association . 217 220 222 Mercantile agencies ' . CHAPTER XVI . CERTIFICATES AND REPORTS ( Continued ) Statements requested by credit managers ... 224 Credit statement recommended by National Association ...
... Association ... American Bankers ' Association . 217 220 222 Mercantile agencies ' . CHAPTER XVI . CERTIFICATES AND REPORTS ( Continued ) Statements requested by credit managers ... 224 Credit statement recommended by National Association ...
xxi ÆäÀÌÁö
... ASSOCIATIONS General considerations ... 372 Verification of income .. 373 BUILDING AND LOAN ASSOCIATIONS ( Continued ) PAGE Expenses . TABLE OF CONTENTS xxi.
... ASSOCIATIONS General considerations ... 372 Verification of income .. 373 BUILDING AND LOAN ASSOCIATIONS ( Continued ) PAGE Expenses . TABLE OF CONTENTS xxi.
xxii ÆäÀÌÁö
Robert Hiester Montgomery. BUILDING AND LOAN ASSOCIATIONS ( Continued ) PAGE Expenses . 374 Inspection of securities ; distribution of profits .. 374 Forms of balance sheets , etc ...... 376 CHAPTER XXIV . SPECIAL POINTS IN DIFFERENT ...
Robert Hiester Montgomery. BUILDING AND LOAN ASSOCIATIONS ( Continued ) PAGE Expenses . 374 Inspection of securities ; distribution of profits .. 374 Forms of balance sheets , etc ...... 376 CHAPTER XXIV . SPECIAL POINTS IN DIFFERENT ...
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accounts payable accounts receivable accrued actual allowance amount annual ascer ascertain assets audit balance sheet bank banker basis bonds bookkeeping capital stock cash book cashier cent certified Certified Public Accountants charged cheques clerk client concern contracts controlling account corporation cost current assets customers debts deductions defalcations deposits depreciation depreciation reserve detailed directors discount dividends duty earnings entries examination expenses fact fraud gross gross profit included income insurance company interest inventory investments invoices joint stock company ledger liabilities loans loss account manufacturing matter ments notes operating paid payable payments period plant practice professional auditor profit and loss proper Public Accountants purchase real estate reason receipts records reserve revenue securities sinking fund statement stockholders surplus thereof tion transactions treasury stock trial balance unless usually valuation verified vouchers
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65 ÆäÀÌÁö - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
634 ÆäÀÌÁö - Circuit Court of Appeals of the United States, within any circuit wherein such person resides or has his principal place of business, or in the United States Court of Appeals for the District of Columbia, by...
602 ÆäÀÌÁö - Columbia, shall be subject to pay annually a special excise tax -with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
603 ÆäÀÌÁö - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition to the continued use or possession of property; (second...
389 ÆäÀÌÁö - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
634 ÆäÀÌÁö - ... operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members...
603 ÆäÀÌÁö - ... interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close of the year...
606 ÆäÀÌÁö - ... authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.
612 ÆäÀÌÁö - ... net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States, (first) all the ordinary and necessary...
633 ÆäÀÌÁö - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...