Journal of Accountancy, Հատոր 94

accounts payable accounts receivable Adding Machine American Institute amortization amount assets audit auditor average balance-sheet bank basis bill Bureau capital cash cent Certified Public Accountants clients Commissioner committee contract contractor corporate cost coupon December 31 deduction Department depreciation depreciation reserve dividends earnings effect employees examination exemption experience Federal filing financial statements firm funds historical cost income statement income tax industry Institute of Accountants interest Internal Revenue inventory ledger liability LIFO loss machine MARCHANT CALCULATORS ment method NACA operations paper partnership payable payment period PITNEY-BOWES practice present problems procedures production profits purchase purpose question received records regulations Remington Rand renegotiation reorganization reports result salary sample standard stockholders Tax Court taxable taxation taxpayer tion transactions York