Journal of Accountancy, Հատոր 31

actual additional allowed amendment American amount Answer applied assets authorized balance bank basis bonds building capital cash cent certificates charged claim close commission computed consideration considered contract corporation cost course court death decision deduction depreciation determined difference dividends dollars effect entries equipment estimated examination expense fact federal filed finished given held included income income tax increase Institute interest inventory invested issue labor lease less liabilities loss manufacturing March material meaning method necessary normal notes operating opinion paid payable payment period plaintiff plant practice present prior production profit purchase question reason received records reserve respect result selling sheet sold statement surplus taken taxable term tion transactions transfer trust United various York