Journal of Accountancy, Հատոր 20

accounts receivable actual addition American Association amortization amount annual ascertained Association of Public audit audited statements auditor balance sheet bank basis bond bookkeeper C. P. A. examinations capital assets capital stock cash certificate Certified Public Accountants charged chartered accountants cheques client competitive bidding condition controlling account corporation correct cost coupon bonds debit debt deduction defalcation depreciation desirable discount dividends earning entry equal expenditures fact farm important included income tax individual inventory investment investor issue Joel Hunter JOURNAL OF ACCOUNTANCY ledger liabilities manufacturing matter ment method municipal officers organization paid payable payment plant practice premium present profession professional profit and loss proper purchase purpose question records reserve result revenue rule secure sinking fund sixteenth amendment societies statement statute stockholders surplus tael tion treasury stock valuation York