Journal of Accountancy, Հատոր 40

Accounts payable accounts receivable American Institute amount application appraisal association audit B. T. A. decision balance-sheet bank basis board of tax bonds book value budget bureau by-product capital stock cash cent certified public accountant charged claim collector COMMONWEALTH JOURNAL corporation Cost accounting court current assets current liabilities December 31 deduction depreciation determined discount district dividends docket earnings examination expenses facts fixed assets fund gross income-tax increase Institute of Accountants interest internal revenue inventory invested capital issued JOURNAL OF ACCOUNTANCY liabilities loss manufacturing market value ment method mortgage mortgage loans officers oleomargarine operations paid par value patent payable payment period practice preferred stock premium present profession profits purchase question record reserve retail revenue act rules securities selling shares statement statute Street surplus tax appeals taxable taxpayer tion trust United York