Journal of Accountancy, Հատոր 73

77th Congress adjustments American Accounting Association American Institute amortization amount applicable assets auditor balance-sheet basis bonds Bulletin capital surplus cash cent certified public accountant charge cial client Commission committee contractor contracts corporation cost accounting countants December 31 deduction defense depreciation determining discount dividends earned surplus examination excess expenses federal filed financial statements funds included income statement income tax income-tax independent industry Institute of Accountants interest internal control inventory investment issue JOURNAL OF ACCOUNTANCY labor lease leasehold costs liability Lifo Logan loss materials ment method operations opinion paid pany payment period practice preferred stock premium present principles problem production profits purchase question records regulations reserve result Revenue rule securities stockholders tion transactions Treasury treasury stock War Production Board York