Journal of Accountancy, Հատոր 63

American Institute amount audit auditor balance balance-sheet banker basis bill bonds capital stock capital surplus cash cent certified public accountants charge client committee coöperation corporation Cost Accountants countants court December December 31 depreciation depreciation reserve discount dividends earned surplus employees examination expenses fact Federal financial statements fixed assets funds gift tax income account industry Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY legislation liability loss ment method mortgage Municipal Accounting operating opinion paid par value payable period persons plaintiff practice preferred stock present principles problems profession profits purchase purpose question rates reason received regulations reserve result revenue Robinson-Patman act rule Securities and Exchange shares stockholders Stratford Terrace surtax taxation tion transactions Treasury treasury stock unamortized undistributed uniform York York Stock Exchange