Journal of Accountancy, Հատոր 72

accounting principles accounts receivable adjustment advertisers kindly mention American Institute amortization amount annual applicable auditing procedure auditor balance balance-sheet bank basis Board bonds Bulletin capital surplus cash cent certified public accountant charges client Commission committee corporation cost countants counting Court current liabilities December 31 deduction depreciation discount earned surplus enterprise examination expenditures expenses fact federal financial statements funds grain Hammermill Helvering income statement Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY ledger liabilities loss ment mention THE JOURNAL method operating opinion paid-in payable payment period practice preferred stock premium present problem profes profession profit purchase purpose question reason received records regulation Remington Rand reserve result revenue rule securities shares standards stockholders taxpayer tion transactions treasury stock trial balance York