Journal of Accountancy, Հատոր 82American Institute of Certified Public Accountants, 1946 |
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accepted accounting principles accountant's adjustments American Institute amount application assets auditing procedure auditor balance-sheet basis Board bonds Bulletin capital capital surplus cash cent certified public accountant charges cial client Commission Commissioner committee companies computation corporation cost cost accounting countants December 31 decision deduction depreciation determined directors dividends earnings and profits employees examination expenses fact federal filed financial statements fund included income statement income taxes industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory investment issued June 30 labor liability loss material ment method net income operations opinion partner partnership payment period practice present problems production profession profit sharing purchase purpose question received records reserve result rule section 722 securities share standards stockholders Tax Court taxable taxpayer tion transactions Treasury