Journal of Accountancy, Հատոր 39

accountant's Accounts payable Accounts receivable adjustment entry American Institute amount appear application assets Association audit auditor balance-sheet bank basis bonds capital stock capital surplus cash cent certificate certified public accountant charge client column commissions COMMONWEALTH JOURNAL corporation Cost accounting Cost of sales countants course court December 31 deduction depreciation determine discount dividends earned surplus electric department examination expenses fact February filed firm funds gross income tax income-tax increase Institute of Accountants interest investment issue January JOURNAL OF ACCOUNTANCY ledger liabilities loss machinery manufacturing matter ment method month no-par stock October operating paid par value payable payment plaintiff practice preferred stock problem production profession professional profit-and-loss profits public accountant question received records reserve revenue act statement statute stockholders Street student taxable taxation taxpayer tion Total United valuation York