Journal of Accountancy, Հատոր 114

accepted accounting principles accounting practice accounting principles Accounting Principles Board Accounting Research AICPA American Institute amount analysis annual assets Auditing Procedure auditor balance sheet bank basis capital cash cent Certified Public Accountants client committee corporation CPA examination CPA firm data processing deduction depreciation direct costing dividends earnings effect employees expenses experience Federal financial statements fraud funds statement income statement income tax Institute of Certified internal control Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability Lifo machine material ment method NCR Paper Olive & Co operations paper payment period personnel practitioner present president problems production professional profit punched tape purchase question records responsibility result sample Section staff standards taxable taxpayer techniques tion York