Journal of Accountancy, Հատոր 93

accounts payable accounts receivable adjustment American Institute amortization amount application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant Chicago client committee Comptometer computing contract corporation cost countants December 31 deduction Department depreciation dividends earnings employees examination Excess Profits Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase industry Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine manufacturing ment method NACA operations paid paper payable payment payroll practice prepared principles problems procedures production purchase question records regulations Remington Rand renegotiation salary Section stock options stockholders taxable taxpayer tion transaction trial balance trust writing York