Journal of Accountancy, Volume 93

addition adjustment American amount answer application assets audit balance bank basis Board bonds capital cash cent changes charge City client committee complete considered contract corporation cost counting course Court deduction Department depreciation determine earnings effect employees examination executive expense experience fact federal firm funds give important income increase industry Institute interest Internal inventory issued loss machine ment method month operations opinion paid payment period position practice prepared present principles problems procedures production profits public accounting purchase question reasonable received records regulations rules standard statements tion unit writing York