Journal of Accountancy, Հատոր 85

accepted adjustment advertisers American amount applicable assets audit auditor balance bank basis Bulletin capital cash cent certified public accountants charges committee Company complete considered corporation cost counting course Court cover deduction depreciation desires determination earnings effect examination expenses experience fact federal firm funds give important included income individual Institute interest internal inventory issue Journal of Accountancy LIFO loss machine material matter ment mention method operations opinion organization paid period person position possible practice prepared present problem procedure production profit public accountants purchase question reason received records reports represent reserves result rule standard statement taxpayer tion United writing York