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Taxation

1974

Institution
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Articles 1 - 30 of 223

Full-Text Articles in Accounting

German Solution To The Incompetent Tax Preparer Problem, Marion C. Argo Jul 1974

German Solution To The Incompetent Tax Preparer Problem, Marion C. Argo

Woman C.P.A.

No abstract provided.


Tax Forum: Disc Revisited, Barbara M. Wright, Stephen D. Higgins Jul 1974

Tax Forum: Disc Revisited, Barbara M. Wright, Stephen D. Higgins

Woman C.P.A.

No abstract provided.


Tax Forum: The Accumulated Earnings Tax Penalty — And How To Avoid It, Barbara M. Wright Apr 1974

Tax Forum: The Accumulated Earnings Tax Penalty — And How To Avoid It, Barbara M. Wright

Woman C.P.A.

No abstract provided.


Income Tax For Primary Producers, P J. Hackett Jan 1974

Income Tax For Primary Producers, P J. Hackett

Journal of the Department of Agriculture, Western Australia, Series 4

Increased farm incomes of the past two years and recent changes in income tax provisions have aroused enquiry concerning taxation for primary producers.

Most farmers who have had preliminary March, 1975, income plus provisional tax assessments made have been astonished by the size of their likely commitment.

This article explains the taxation provisions applying to primary producers and gives an example of how tax is calculated, showing why March, 1975, will be a time of reckoning for many farmers.


Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Reports On Audited Financial Statements; Statement On Auditing Standards, 002, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement applies to auditors' reports issued in connection with examinations of financial statements that are intended to present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides examples.


Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.


Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted auditing standards. Those standards have to do primarily with the characteristics and conduct of individual auditors. A need has arisen to identify policies and procedures of a firm of independent auditors (referred to hereinafter as "a firm" or "the firm") that may affect the quality of work in its audit engagements. This Statement sets forth certain considerations in establishing policies and procedures that …


Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants Jan 1974

Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Audits Of Voluntary Health And Welfare Organizations (1974); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations Jan 1974

Audits Of Voluntary Health And Welfare Organizations (1974); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Service-Center-Produced Records (1974); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1974

Audits Of Service-Center-Produced Records (1974); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1974

Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Washington Report, Vol. 2 No.27, April 22, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.27, April 22, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.18, February 18, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.18, February 18, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.21, March 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.21, March 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.33, June 3, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.33, June 3, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.36, June 24, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.36, June 24, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.37, July 1, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.37, July 1, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 3 No. 4, November 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 3 No. 4, November 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 3 No.1, October 21, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 3 No.1, October 21, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.29, May 6, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.29, May 6, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


What's Going On, Special Issue (October, 1974); Guide To The New Headquarters Office, American Institute Of Certified Public Accountants Jan 1974

What's Going On, Special Issue (October, 1974); Guide To The New Headquarters Office, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Employee Benefits: Beyond The Fringe?, Raymond B. Krieger Jan 1974

Employee Benefits: Beyond The Fringe?, Raymond B. Krieger

Touche Ross Publications

Illustrations not included in Web version


Retailing: The Consumer And The Future, Russell E. Palmer Jan 1974

Retailing: The Consumer And The Future, Russell E. Palmer

Touche Ross Publications

No abstract provided.


Retailing, The Economy, And The Energy Crisis, Samuel Feinberg, David V. Burchfield Jan 1974

Retailing, The Economy, And The Energy Crisis, Samuel Feinberg, David V. Burchfield

Touche Ross Publications

No abstract provided.


Seven Stores And Seven Consumer Programs, Anonymous Jan 1974

Seven Stores And Seven Consumer Programs, Anonymous

Touche Ross Publications

Photographs not included in Web version


Consumerism: Four Basic Issues, Betty Furness, Kurt Barnard, Donald De Bolt, Michael O'Connor Jan 1974

Consumerism: Four Basic Issues, Betty Furness, Kurt Barnard, Donald De Bolt, Michael O'Connor

Touche Ross Publications

Illustrations not included in Web version


What Is The Cost Of Revolving Credit?, Anonymous, J. Thomas Presby, Cameron B. Duncan Jan 1974

What Is The Cost Of Revolving Credit?, Anonymous, J. Thomas Presby, Cameron B. Duncan

Touche Ross Publications

Illustrations not included in Web version


What's Next At The Point Of Sale?, William D. Power, David R. Huisjen Jan 1974

What's Next At The Point Of Sale?, William D. Power, David R. Huisjen

Touche Ross Publications

Illustrations not included in Web version


Tomorrow's Retailing Problems; John Lee, Mba, Helps Build The Retailing World Of Tomorrow, Milton Permulattuer Jan 1974

Tomorrow's Retailing Problems; John Lee, Mba, Helps Build The Retailing World Of Tomorrow, Milton Permulattuer

Touche Ross Publications

Photograph and illustrations not included in Web version


Case For The Readable Code, David L. Fleisher Jan 1974

Case For The Readable Code, David L. Fleisher

Touche Ross Publications

Photograph and illustrations not included in Web version