Journal of Accountancy, Volume 60

135 Cedar Street ACCOUNTANCY THE JOURNAL Accounts payable Accounts receivable advertisers kindly mention AMERICAN INSTITUTE PUBLISHING amount answers audit balance balance-sheet bank basis bonds bookkeeping capital stock capital surplus cash cent Certified Public Accountant charged CHARTERED ACCOUNTANT client CLOTH BOUND PRICE commission Company corporation Cost Accountants countants current assets December 31 depreciation discount dividends dollar earned surplus examination expenses fact federal fixed assets fund gross profit Guillaume Ruyelle industry Institute of Accountants interest inventory investment issue JOURNAL OF ACCOUNTANCY June June 30 labor ledger liabilities loss manufacturing ment mention THE JOURNAL method National operating paid par value payable period policies practice preferred stock problems profession professional purchasing power questions received records reserve salaries salesmen schools securities selling shares stockholders tion Total treasury stock Underwood Elliott Fisher Walton writing to advertisers YORK When writing