Journal of Accountancy, 18. sējumsAmerican Institute of Certified Public Accountants, 1914 |
No grāmatas satura
6.–10. rezultāts no 95.
34. lappuse
... problem , or at least to have surmounted a number of the obstacles mentioned . Take as an example a district that now exists , has been operated for some years and upon which bonds are outstanding and in default . The following plan of ...
... problem , or at least to have surmounted a number of the obstacles mentioned . Take as an example a district that now exists , has been operated for some years and upon which bonds are outstanding and in default . The following plan of ...
38. lappuse
... problem of cost finding and auditing on construction work very often finds at the start an apparently unaccountable disinclination on the part of the con- tractor or engineer to give him a distribution of payrolls in the way that he ...
... problem of cost finding and auditing on construction work very often finds at the start an apparently unaccountable disinclination on the part of the con- tractor or engineer to give him a distribution of payrolls in the way that he ...
47. lappuse
... problem that has come up since the enactment of the income tax law bears upon the method of reporting in- come from farming operations . Many large ranches have excellent accounting systems designed upon approved double- entry ...
... problem that has come up since the enactment of the income tax law bears upon the method of reporting in- come from farming operations . Many large ranches have excellent accounting systems designed upon approved double- entry ...
71. lappuse
... problem that was given in one of the Illinois examinations , which read as follows : “ A corporation , needing some additional capital for a short term of years , issues $ 300,000 of debenture bonds carrying 6 % interest , and pay- able ...
... problem that was given in one of the Illinois examinations , which read as follows : “ A corporation , needing some additional capital for a short term of years , issues $ 300,000 of debenture bonds carrying 6 % interest , and pay- able ...
72. lappuse
... problem is the annual amount of the discount . As this is the same each year , it is manifest that its influence on the rate when the principal is $ 270,000.00 is very much less than when the principal is only $ 54,000.00 . As a further ...
... problem is the annual amount of the discount . As this is the same each year , it is manifest that its influence on the rate when the principal is $ 270,000.00 is very much less than when the principal is only $ 54,000.00 . As a further ...
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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.