Journal of Accountancy, Հատոր 71

accounts receivable adjusted basis adjustment advertisers kindly mention affiliated American Institute amortization amount applied assets auditing procedure auditor balance-sheet basis bonds cash cent certified public accountant charged client Commission committee computation consolidated contract contractor corporation cost countants December 31 deduction depreciation determining distribution dividends earnings and profits emergency plant employees equipment equity invested capital examination excess-profits tax expense federal filed financial statements funds included income income statement Institute of Accountants intercompany interest inventory issued John Doe JOURNAL OF ACCOUNTANCY laundry liability loss machine ment mention THE JOURNAL method NEENAH PAPER net income operations opinion paid payment period practice problem profession purchase purpose question recognized records regulations Remington Rand reserve result revenue act rule securities stockholders subsidiary taxable taxpayer tion treasury stock York