Auditing Theory and PracticeRonald Press Company, 1912 - 673ÆäÀÌÁö |
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... professional accountancy work is a sufficient practical training , I trust I have established a prima facie excuse for the presentation of this book , which contains more of practice than of theory . Auditing , in its broadest sense ...
... professional accountancy work is a sufficient practical training , I trust I have established a prima facie excuse for the presentation of this book , which contains more of practice than of theory . Auditing , in its broadest sense ...
x ÆäÀÌÁö
... professional education ; knowledge of law .... Moral qualities .. Audit clerks ' attitude toward principal and clients . Qualifications required by the public .. Incompetent " auditors ¡± . Misfit cost - keeping systems .. CHAPTER IV ...
... professional education ; knowledge of law .... Moral qualities .. Audit clerks ' attitude toward principal and clients . Qualifications required by the public .. Incompetent " auditors ¡± . Misfit cost - keeping systems .. CHAPTER IV ...
xi ÆäÀÌÁö
... professional conduct ... Precepts of professional conduct .. LEGISLATION Proposed act for compulsory certification of financial statements in Pennsylvania .. Proposed " New York Business Companies Act " . Officers .. Meetings . Balance ...
... professional conduct ... Precepts of professional conduct .. LEGISLATION Proposed act for compulsory certification of financial statements in Pennsylvania .. Proposed " New York Business Companies Act " . Officers .. Meetings . Balance ...
xxix ÆäÀÌÁö
... AND EXAMINATIONS States having laws for regulating professional accountants .. General scope of the examinations . Specimen examination papers . 639 640 64I CHAPTER I PURPOSE OF THIS BOOK THE purpose of this TABLE OF CONTENTS xxix.
... AND EXAMINATIONS States having laws for regulating professional accountants .. General scope of the examinations . Specimen examination papers . 639 640 64I CHAPTER I PURPOSE OF THIS BOOK THE purpose of this TABLE OF CONTENTS xxix.
7 ÆäÀÌÁö
... professional accountant . Nevertheless , this book is intended for the instruction of those having but little experience as well as for the guidance of the qualified public accountant . Accountancy is a science , and it should be ...
... professional accountant . Nevertheless , this book is intended for the instruction of those having but little experience as well as for the guidance of the qualified public accountant . Accountancy is a science , and it should be ...
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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...