Journal of Accountancy, Հատոր 68

accountant's accounts receivable American Institute amortization amount assets auditing procedure auditor balance-sheet bank basis bonds Bulletin capital stock capital surplus cash cent certified public accountant charge Chicago client Commission committee Company corporation Cost Accounting countants counting December 31 deduction Department depletion depreciation discount Ditto dividends earnings examination expenses federal financial statements fund goodwill Hammermill Hammermill Paper included income taxes independent certified public Institute of Accountants interest internal inventory investment issue JOURNAL OF ACCOUNTANCY Ledger liability loss Machines ment method Michigan Avenue Chicago mining municipal National operating opinion payable payment period practice present problems profession profit purchase question reason records Remington Rand reserve result revenue act shares standard stockholders surplus taxable tests tion transactions Treasury treasury stock valuation Wiley Daniel York York Stock Exchange