Journal of Accountancy, Հատոր 54

Accounts payable accounts receivable advertising American Institute amount Arthur Sellers audit auditor balance balance-sheet bank bankers basis bonds book value BULLETIN capital stock capital surplus cash cent CERTIFIED PUBLIC ACCOUNTANT charged clients common stock coöperation corporation Cost Accounting cottonseed current assets current liabilities December 31 depreciation determined discount distribution dividends earnings equipment estimated expenses factory funds included income industry instalments Institute of Accountants interest inventory JOURNAL OF ACCOUNTANCY June ledger liabilities loans loss machine manufacturing market value ment method mill monthly motors municipal necessary operations overhead paid payment period pounds practice preferred stock procedure production profession profit purchase question raw material records reserve result revenues rubber securities seed selling September 1932 sheet shoes sold statement stockholders surplus tion tire treasury stock trial balance unit York York City