Auditing: A Practical Manual for AuditorsRonald Press Company, 1909 - 586 страници |
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Accrued actually amount ascer ascertain assets audit bad debts balance sheet bank Bills bonds bookkeeping capital stock cash book cent certified Certified Public Accountant charge clients company or association considerable controlling account corporation cost course court debit December 31 deductions defalcations deposits depreciation directors discount dividends duty earnings Electric entries Equipment examination expenditure Expenses fact fraud gross income gross profit included insurance company interest investments joint stock company ledger liability loans loss account manufacturing matter method Miscellaneous Municipal necessary Operating paid pany partner payable payments period petty cash practice preferred stock Premiums profit and loss proper Public Accountant purchase purpose question reasonable receipts received Rent Repairs reserve fund revenue securities sinking fund statement stockholders surplus tion Total transactions trial balance undertaking usually valuation verify vouchers
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Страница 288 - ... 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.
Страница 542 - 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...
Страница 252 - For a violation of the provisions of this section, the directors, under whose administration the same may have happened (except those who may have caused their dissent therefrom to be entered at large on the minutes of the...
Страница 542 - ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
Страница 354 - The taking, receiving, reserving, or charging a rate of interest greater than is allowed by the preceding section, when knowingly done, shall be deemed a forfeiture of the entire interest which the note, bill, or other evidence of debt carries with it, or which has been agreed to be paid thereon.
Страница 566 - ... such net income shall be ascertained by deducting from the gross amount of its income...
Страница 566 - ... all sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof, or imposed by the government of any foreign country...
Страница 543 - ... 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...
Страница 554 - ... 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...
Страница 250 - The directors of a stock corporation shall not make dividends, except from the surplus profits arising from the business of such corporation, nor divide, withdraw or in any way pay to the stockholders or any of them, any part of the capital of such corporation, or reduce its capital stock, except as authorized by law.