Journal of Accountancy, Հատոր 107

accepted additional American amount annual applicable assets Association audit auditor balance basis bill budget capital cash cent certified charge client Code committee complete considered copy corporation cost counting course deduction depreciation desirable determine earnings effect examination expense experience fact Federal firm funds gain important income tax increase individual industry Institute interest internal inventory issue loss machine material ment method operations opinion organization partnership period position possible practice prepared present principles problems procedures production profession professional profit public accounting purchase question received records responsibility rules staff standards statements tion United York