Journal of Accountancy, Հատոր 84

accounts receivable adding machine Agency American Institute amount annual answer applicable assets auditing procedures auditor balance-sheet basis bill Board Bulletin capital cash cent certified public accountants charges Chicago clients committee consolidated contract coöperation corporation cost countants current assets current liabilities deduction Department depreciation dividends earnings employees examination executive expense experience federal financial statements firm included income statement income tax industrial Institute of Accountants interest internal auditing inventory issue Journal of Accountancy labor lawyers liabilities LIFO loss machine ment method National operations opinion paper partnership payment payroll period position practice present principles problems production profession professional profit purchase question records Remington Rand reserve ROBSION rules salary securities standards stockholders subsidiary surplus Tax Court taxable taxpayer tion United States Code York