Journal of Accountancy, Հատոր 63

135 Cedar Street AMERICAN INSTITUTE PUBLISHING amount answers appraised audit auditor balance-sheet bank banker basis bonds Bulletin capital surplus cash cent certified public accountant charge client commission committee coöperation corporation Cost Accountants countants court December 31 deductions depreciation dividends employee estate tax examination expense fact Federal FINANCIAL AUDITS financial statements fixed assets funds gift tax important included income account income tax industry Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY legislation LESSONS liability loss ment method mortgage Municipal Accounting National operating opinion paid payable payroll present principles problems procedure profession profits purpose question rates received records registration regulations reserve result revenue rule shares stockholders surtax taxation tion Treasury treasury stock unamortized undistributed valuation York York Stock Exchange