Journal of Accountancy, Հատոր 109

accepted additional allowed American amount annual application assets audit auditor balance bank basis budget capital cash cent certified changes City clients committee complete considered corporation cost course decisions depreciation desirable determine earnings effect equipment estimated examination expenses experience fact Federal firm funds give Government important income increase independent individual industry Institute interest internal inventory investment issued liability loss machine ment method operations opinion period position possible practice prepared present principles problems procedures production profession professional profit public accountants purchase question reason received records responsibility result rules standards statements suggested tion write York