Auditing Theory and PracticeRonald Press Company, 1912 - 673페이지 |
도서 본문에서
100개의 결과 중 1 - 5개
vi 페이지
... concern under audit . I would not have the courage to present this book to the pro- fession if it had not been for the commendatory assurances and helpful suggestions of my partners , William M. Lybrand , C. P. A. , and Walter A. Staub ...
... concern under audit . I would not have the courage to present this book to the pro- fession if it had not been for the commendatory assurances and helpful suggestions of my partners , William M. Lybrand , C. P. A. , and Walter A. Staub ...
xiii 페이지
... concern and " scrap " valuation .. Land and buildings , free and clear title to ..... ( 1 ) Land should appear at cost ; improved and unimproved property ; illustrative cases . ... Increased value is not always an increase in assets ...
... concern and " scrap " valuation .. Land and buildings , free and clear title to ..... ( 1 ) Land should appear at cost ; improved and unimproved property ; illustrative cases . ... Increased value is not always an increase in assets ...
xxviii 페이지
... concern " ; accounts receivable .. 535 Cost of stock ; apportionment of profits or losses on contracts . Income account . 536 537 ( j ) Investigation for those in charge of reorganizations .. 537 ( 2 ) INVESTIGATION FOR CREDITORS , ETC ...
... concern " ; accounts receivable .. 535 Cost of stock ; apportionment of profits or losses on contracts . Income account . 536 537 ( j ) Investigation for those in charge of reorganizations .. 537 ( 2 ) INVESTIGATION FOR CREDITORS , ETC ...
4 페이지
... manufacturers is due to this policy . Our auditors tell us that they have never examined the affairs of a single bankrupt concern where the machinery account was not inflated by reason of insufficient depreciation being 4 AUDITING.
... manufacturers is due to this policy . Our auditors tell us that they have never examined the affairs of a single bankrupt concern where the machinery account was not inflated by reason of insufficient depreciation being 4 AUDITING.
33 페이지
... concern with which he was most familiar . As a result , ludicrous situations usually arise , and the usual experience is that after heroic efforts of a few years he is glad to accept some permanent position at an assured salary with an ...
... concern with which he was most familiar . As a result , ludicrous situations usually arise , and the usual experience is that after heroic efforts of a few years he is glad to accept some permanent position at an assured salary with an ...
목차
24 | |
30 | |
38 | |
44 | |
50 | |
64 | |
79 | |
97 | |
103 | |
109 | |
117 | |
124 | |
125 | |
131 | |
138 | |
144 | |
151 | |
157 | |
159 | |
165 | |
171 | |
177 | |
183 | |
186 | |
192 | |
199 | |
205 | |
211 | |
224 | |
230 | |
236 | |
244 | |
252 | |
258 | |
265 | |
271 | |
277 | |
283 | |
290 | |
292 | |
298 | |
304 | |
310 | |
316 | |
317 | |
327 | |
333 | |
339 | |
348 | |
354 | |
360 | |
412 | |
418 | |
424 | |
428 | |
434 | |
440 | |
446 | |
452 | |
458 | |
460 | |
466 | |
475 | |
480 | |
486 | |
492 | |
496 | |
498 | |
504 | |
511 | |
528 | |
531 | |
539 | |
544 | |
553 | |
559 | |
563 | |
571 | |
577 | |
587 | |
593 | |
601 | |
608 | |
614 | |
624 | |
626 | |
631 | |
639 | |
641 | |
655 | |
656 | |
661 | |
669 | |
기타 출판본 - 모두 보기
자주 나오는 단어 및 구문
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
인기 인용구
65 페이지 - ... 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 페이지 - 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 페이지 - 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 페이지 - ... 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 페이지 - 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 페이지 - ... 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 페이지 - ... 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 페이지 - ... authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.
612 페이지 - ... 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 페이지 - 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...