Journal of Accountancy, Հատոր 84

accepted accounting principles accounting profession accounts receivable agency American Institute amount annual applicable assets auditing procedure auditor bad debts balance-sheet basis benefits bill Board Bulletin capital cash cent certified public accountants charges committee consolidated coöperation corporation cost countants current assets current liabilities December 31 deduction depreciation discussion dividends earnings economic employees examination expense fact federal filed financial statements included income statement income tax income-tax industrial Institute of Accountants interest internal control Internal Revenue inventory investment issue JOURNAL OF ACCOUNTANCY labor lawyers liabilities LIFO loss March 20 ment method net income nomic operations opinion payment period practice present principles problem production profes professional profit purchase question record relations reserve result ROBSION rules securities standards stockholders subsidiary surplus Tax Court taxable taxpayer tion transactions Treasury United States Code York