Journal of Accountancy, Հատոր 41

135 Cedar Street accounts receivable accrued actuarial science American Institute amount annual annuity appear application appraised Association audit auditor balance balance-sheet bank basis Blank Manufacturing Company board of tax bonds book value BULLETIN capital stock capital surplus cash cent certified public accountant charged committee contract corporation Cost accounting court creditors current assets December 31 decision deducted depreciation determine discount dividends earnings entry examination exchange expenses fixed assets funds goodwill gross profit income increase instalment Institute of Accountants interest inventory issue January JOURNAL OF ACCOUNTANCY liabilities life-tenant loan loss method no-par stock obsolescence operations overhead paid par value payable payment period practice preferred stock premium present value principles problem purchase question record reserve revenue act securities shares sold statement stockholders student surplus taels tax appeals taxpayer tion treasury stock trust United valuation York