Journal of Accountancy, Հատոր 79

advertisers kindly mention agencies allocation amendments American Institute amortization amount applicable assets audit auditor authority balance-sheet base period basis bulletin capital capital surplus cash cent Certified Public Accountants charges claim clients Commissioner committee consolidated Contract Settlement contractor coöperative corporation cost deduction Department depreciation determination dividends earnings effect examination excess-profits credit expenses filed financial statements Hammermill included income statement income taxes industry Institute of Accountants intangibles interest issued JOURNAL OF ACCOUNTANCY liability loss March 14 material ment mention THE JOURNAL method net income operating payment practice present principles prior problems procedure production profits purchase purposes push-back question records refund regulations REMINGTON RAND renegotiation reserve result rule salary stockholders subcontractors subsidiary surplus Tax Court taxable taxpayer termination inventory tion transactions U. S. Steel United writing to advertisers York