Journal of Accountancy, Հատոր 70American Institute of Certified Public Accountants, 1940 |
Այլ խմբագրություններ - View all
Common terms and phrases
accounts receivable additional adjustment American Institute amount applied assets auditing procedure auditor auditor's report balance balance-sheet base period basis bonds Bush Terminal Company capital stock capital surplus cash cent certified public accountants charged client Commission committee computed contracts controlling account coöperative corporation countants customers December 31 deductions depreciation determining dividends earned surplus effect estate tax examination excess excess-profits tax Exchange exemption expenses fact federal financial statements funds included income Institute of Accountants interest inventory invested capital issue JOURNAL OF ACCOUNTANCY labor liability Lifo loss ment method operations opinion paid payment practice preferred stock present problem profession profit punched cards purchase question received records registrant reserve result revenue securities shares standard costs stockholders taxable taxpayer tion transactions treasury stock trust York