Journal of Accountancy, Հատոր 110

accepted additional American amount annual application assets Association audit auditor balance bank basis budget capital cash cent certified public charge City client complete considered copy corporation cost Department depreciation desirable determine effect established examination expenses experience fact Federal field firm give Government important income income tax industry Institute interest internal inventory issue less loss machine material ment method operating opinion organization period persons plans position possible practice practitioners prepared present principles problems procedures processing production professional profit public accountants purchase questions received records responsibility result returns rule savings staff standards statements tion United write York