Journal of Accountancy, 18. sējumsAmerican Institute of Certified Public Accountants, 1914 |
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1.–5. rezultāts no 99.
5. lappuse
... course , the same kind of work as preparing a balance sheet . One is an act of immediacy , so to speak , whilst the installing of an accounting system is more like the gradual working out of a thought . Mr. L. O. Emerick , chairman of ...
... course , the same kind of work as preparing a balance sheet . One is an act of immediacy , so to speak , whilst the installing of an accounting system is more like the gradual working out of a thought . Mr. L. O. Emerick , chairman of ...
8. lappuse
... course , feel their individual pulse beats and heart throbs . However , it seems to me that the public accountant is in just as splendid a position to coach the credit man and perform a most valuable mis- sionary work as is the credit ...
... course , feel their individual pulse beats and heart throbs . However , it seems to me that the public accountant is in just as splendid a position to coach the credit man and perform a most valuable mis- sionary work as is the credit ...
9. lappuse
... course , be able to foresee whether a particular ac- count or note receivable will be collected , but his reserve for bad debts should be sufficiently great to cover every reasonable chance of loss . Three credit men laid stress upon ...
... course , be able to foresee whether a particular ac- count or note receivable will be collected , but his reserve for bad debts should be sufficiently great to cover every reasonable chance of loss . Three credit men laid stress upon ...
30. lappuse
... course of events in the actual field of operation . It should be reiterated that at the time of the appearance of the two articles mentioned , namely , four years ago , the follow- ing conclusions apparently were justified : " ( 1 ) ...
... course of events in the actual field of operation . It should be reiterated that at the time of the appearance of the two articles mentioned , namely , four years ago , the follow- ing conclusions apparently were justified : " ( 1 ) ...
32. lappuse
... in- stance , they will start to increase unduly their maintenance ex- penses . They will not set aside from the assessment of unpat- ented government land , which is in course of preemption 32 The Journal of Accountancy.
... in- stance , they will start to increase unduly their maintenance ex- penses . They will not set aside from the assessment of unpat- ented government land , which is in course of preemption 32 The Journal of Accountancy.
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accounts payable accounts receivable actual advertising American Association amount annual ascertained assets Association of Public audit auditor average balance sheet bank banker basis bonds bookkeeper borrowers cash cent Certified Public Accountants charged commercial paper concern condition controlling accounts corporation correct cost countants current assets debit deduction depreciation discount dividends earnings employees expense fact figures firm fiscal holding company income tax individual interest inventory investment issued JOURNAL OF ACCOUNTANCY June 30 labor liability loan manufacturing ment method month necessary nonresident aliens notes operating organization packages paid paper partner payable payment period person practice principles problem profession profit and loss proper purchase purpose question reason represent result revenue securities selling sinking fund sold statement stockholders subsidiary company surplus tion treasury treasury stock trial balance
Populāri fragmenti
127. lappuse - The practice of law is not a business open to all, but a personal right, limited to a few persons of good moral character, with special qualifications ascertained and certified after a long course of study, both general and professional, and a thorough examination by a state board appointed for the purpose. The right to practice law is in the nature of a franchise from the state conferred only for merit. It cannot be assigned or inherited, but must be earned by hard study and good conduct.
215. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
61. lappuse - State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise...
197. lappuse - It is no part of an auditor's duty to give advice, either to directors or shareholders, as to what they ought to do. An auditor has nothing to do with the prudence or imprudence of making loans with or without security. It is nothing to him whether the business of a company is being conducted prudently or imprudently, profitably or unprofitably. It is nothing to him whether dividends are properly or improperly declared, provided he discharges his own duty to the shareholders.
467. lappuse - June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due.
62. lappuse - ... the amount of interest paid within the year on an amount of its indebtedness not exceeding the amount of capital employed in the business at the close of the year: Provided, That in case of indebtedness wholly secured by collateral the subject of sale in ordinary business of such corporation, joint-stock company, or association, the total interest secured and paid by such company, corporation, or association within the year on any such indebtedness may be deducted as a part of its expense of...
198. lappuse - His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is confined to that.
132. lappuse - ... ascertained as herein provided for the year ending on the day so designated in the year preceding the date of assessment instead of upon the basis of the net income for the calendar year preceding the date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which its principal business office is located at any time not less than thirty days prior to the date upon which its annual return shall be filed.
198. lappuse - But then comes the question, how is he to ascertain that position? The answer is, by examining the books of the company. But he does not discharge his duty by doing this without inquiry and without taking any trouble to see that the books themselves show the company's true position. He must take reasonable care to ascertain that they do so.
311. lappuse - Provided further, That the proper officers of any State imposing a general income tax may, upon the request of the governor thereof, have access to said returns or to an abstract thereof, showing the name and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe.