Auditing Theory and PracticeRonald Press Company, 1912 - 673ÆäÀÌÁö |
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vi ÆäÀÌÁö
... considered the last safeguard which can be applied to business transactions and have followed up the slightest hint which may throw light upon any irregularity in a concern under audit . I would not have the courage to present this book ...
... considered the last safeguard which can be applied to business transactions and have followed up the slightest hint which may throw light upon any irregularity in a concern under audit . I would not have the courage to present this book ...
xxvi ÆäÀÌÁö
... ; depreciation of furnishings ... 497 RESTAURANTS Service and collections ; checker .. 497 ADVERTISING AGENCIES Details to be considered .. 497 THEATERS Cash system ; verifying receipts ; methods of keeping xxvi TABLE OF CONTENTS.
... ; depreciation of furnishings ... 497 RESTAURANTS Service and collections ; checker .. 497 ADVERTISING AGENCIES Details to be considered .. 497 THEATERS Cash system ; verifying receipts ; methods of keeping xxvi TABLE OF CONTENTS.
4 ÆäÀÌÁö
... considered advisable to tear down some of our older buildings , the rate of depreciation charged will be justified . The machinery account now stands on our books at a net valua- tion of $ 37,240 . The original cost of the machinery now ...
... considered advisable to tear down some of our older buildings , the rate of depreciation charged will be justified . The machinery account now stands on our books at a net valua- tion of $ 37,240 . The original cost of the machinery now ...
9 ÆäÀÌÁö
... considering the purchase of securities ; ( d ) Bankers who are considering the discounting or pur- chasing of its promissory notes . J. ( 2 ) The detection of fraud or errors as hereinafter explained . 2021 2 2 2 2 . - ། The results ...
... considering the purchase of securities ; ( d ) Bankers who are considering the discounting or pur- chasing of its promissory notes . J. ( 2 ) The detection of fraud or errors as hereinafter explained . 2021 2 2 2 2 . - ། The results ...
11 ÆäÀÌÁö
... considered professionally responsible for such fail- ure , and his practice suffers accordingly . Therefore particular attention must be paid to all possible avenues which are open for the dishonest clerk or official who has an ...
... considered professionally responsible for such fail- ure , and his practice suffers accordingly . Therefore particular attention must be paid to all possible avenues which are open for the dishonest clerk or official who has an ...
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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...