Journal of Accountancy, Հատոր 86

9 TC accounts payable accounts receivable American Institute amount annual applied auditing procedure auditor balance balance-sheet bank basis budget Bulletin burners capital cards cash cent certified public accountants charges client Commissioner committee computed confirmation contract control account corporation cost countants creditor current assets current liabilities dealer debt deduction depreciation determination disclosure dividends dollar earnings effect employees enterprise entries equipment Exam excess-profits expenses Fifo financial statements included income statement Institute of Accountants interest Internal Revenue Code inventory investment JOURNAL liability Lifo loss manufacturing material ment method net income operations opinion partner partnership payment period practice preferred stock present principles problem production profession profits provisions punched card accounting purchase purpose question reason records reserve result Revenue rule sample stockholders surplus Tax Court taxable taxpayer TC Memo tion transactions