Journal of Accountancy, Հատոր 105

accepted accepted accounting principles accounting principles adjustment American Institute amount application assets auditing procedures auditor average balance sheet bank basic basis bill budget capital cash cent Certified Public Accountants clients committee Comptometer computed copy corporation cost December 31 deductions depreciation developed distribution dividends earnings earnings per share effect employees examination expenses Federal financial statements firm funds income statement income tax increase individual industry Institute of Certified interest Internal Revenue Internal Revenue Service inventory Lifo loss machine MARCHANT CALCULATORS ment method NCR Paper operations opinion partner partnership payments period practice practitioner present problems production profession professional profit purchase question received reports research directors sampling standards statistical stockholders stratum taxable taxpayers tion union York