Journal of Accountancy, Հատոր 82

accepted accounting principles accountant's adjustments advertisers kindly mention American Institute amount application assets Auditing Procedure auditor balance-sheet basis Board bonds Bulletin capital cash cent certified public accountants charge cial clients committee computation corporation Cost Accounting deduction depreciation directors dividend earnings and profits employees examination excess-profits tax expenses fact filed financial statements Form W-2 Hammermill income statement income tax industry Institute of Accountants interest Internal Revenue Internal Revenue Code inventory issue Journal of Accountancy June 30 labor ledger liability loss manufacturing ment mention THE JOURNAL methods net income operations opinion partner partnership payments payroll period practice problems purchase question records reserve result rule section 718 securities standard statute stockholders surplus Tax Court taxable taxpayer tion Treasury United writing to advertisers York