Journal of Accountancy, Հատոր 111

accepted accounting principles accounting practice accounting principles American Institute amount analysis annual application assets auditor balance sheet basis budget capital cash cent Certified Public Accountants client committee copy corporation cost countants CPA examination deduction depreciation disclosure dividends earnings electronic data processing employees equipment experience Federal financial statements funds income tax individual industry Institute of Certified Institute's interest Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability long-term leases loss machine ment method NCR Paper obligation Olive & Co operations partner partnership payment period practitioner present problems production profes professional profit punched card punched tape purchase received records result rules sample Section staff standards taxable taxpayer tion transaction University York