Journal of Accountancy, Հատոր 51

Accounts payable Accounts receivable accrued actual Adjustment advertising American Institute amount Answer applied assets audit auditor balance-sheet bank basis bonds box-office BULLETIN by-product capital stock cash cent certificate Certified Public Accountants charges cheques client contract control accounts corporation Cost Accountants court creditor Debit debt debtor December 31 deduction depreciation discount dividends earnings entry equipment expenses Factory overhead February fees head office income index number industry Institute of Accountants interest inventory investment issued January JOURNAL OF ACCOUNTANCY June 30 labor ledger liabilities loss manufacturing material ment method municipal October 31 operating opinion outstanding paid par value payment period practice preferred stock production profession profit purchased question reason record reserve revenue salary shares sold standard costs statement stockholders studio subsidiary surplus tion Total trial balance vessels voyage XXX XXX XXX York York City