Journal of Accountancy, Հատոր 75

accounts receivable adjustment advertisers kindly mention American Institute amortization amount application assets Auditing Procedure auditor balance balance-sheet base period basis Board bonds Bulletin cash cent certified public accountant charges Commission committee computed contract contractor corporation cost cost accounting December 31 deduction Department depreciation determined dividends effect employees examination excess excess-profits credit excess-profits tax expenses external auditor facilities filed financial statements included income statement industry Institute of Accountants interest internal internal audit inventory invested capital issued JOURNAL OF ACCOUNTANCY justment liability loss manufacturing materials ment mention THE JOURNAL method normal operation opinion payments payroll postwar practice problems production provisions question records regulations relief renegotiation result Revenue Act schedule section 722 surplus taxable taxpayer termination tion victory tax War Bonds War Production Board writing to advertisers York