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American Institute of Certified Public Accountants (AICPA) - National professionalmembership organization which represents practicing CERTIFIED PUBLIC ACCOUNTANTS(CPAs). AICPA establishes ethical and auditing standards as well as standards for otherservices performed by its members. Through committees, it develops guidance for specializedindustries. It participates with FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) andGOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) in establishing accountingprinciples.
The principle that (1) requires revenue to be recognized at the time it is earned, (2) allows the inflow of assets associated with revenue to be in a form other than cash and (3
DELEGATION A trustee cannot deleget unless: 1. It is necessary or in the ordinary course of administration; or 2. Authorised by the trust instrument; or 3. Authorise
what is a maximum leverage ratio covenant designed to control
The company incurs a payroll payable of $645 per weekday of operations. The mondays of january are the 3rd, 10th, 17th, 24th, and the 31st. Paydays are every other Friday with payd
You have observed the following returns over time: Year Stock X Stock Y Market 2006 13% 13%
Accounts required and their purpose a. Branch Current Account (Head Office Books) Records all transactions branch and head office; The balance represents the investmen
Red Herring -‘Pre-release' PROSPECTUS offering. An announcement of a future issuance of SECURITIES, given restricted circulation during waiting period of 20 days or other specified
The following information is available about the capital structure of Cheng & Davis Development (CDD). Capital Structure Current Target
Americans With Disabilities Act - ADA legislation passed in 1990 that bans discrimination against people who are having disabilities. According to this Act, discrimination against
What Accounting method (cash or accrual) would you recommend for the following businesses? a. A gift shop with average annual gross receipts of $900,000 b. an accounting partnershi
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