Journal of Accountancy, Հատոր 86

accounting firm accounting procedure accounts payable accounts receivable adding machine American Institute amount application AUDIT WORKING PAPERS Auditing Procedure auditor balance balance-sheet bank basis budget Bulletin capital cash cent certified public accountants charges Chicago clients Commissioner committee Company contract copy corporation countants counting current assets deduction depreciation dividends dollar earnings employees examination expenses experience federal financial statements included income statement income tax Institute of Accountants interest inventory investment invoices issue Journal of Accountancy ledger liability Lifo loss machine manufacturing ment method net income operations opinion partner partnership payable payment payroll period practice present principles problem production profession profits purchase purpose question records Remington Rand reserve result Revenue standards stockholders surplus Tax Court taxable taxpayer tion York