Journal of Accountancy, Հատոր 92

accounts payable accounts receivable Adding Machine allocation American Institute amount applied assets auditor balance-sheet bank base period basis bookkeeping capital gains cash cent Certified Public Accountants checks Chicago City clients committee Comptometer contract copy corporation cost countants Court December 31 deduction depreciation detailed dividends earnings employees examination Excess Profits Tax excess-profits expense experience federal firm income statement income tax industry Institute of Accountants interest internal auditing Internal Revenue inventory ledger liability LIFO loss machine manufacturing ment method net income operation paper partnership payments position practice prepared present problem procedures production profits purchase question received records regulations Remington Rand renegotiation result salary Section standard stockholders taxable taxation taxpayer tion transactions writing York