Journal of Accountancy, Volume 96

accepted accepted accounting principles accounts receivable American Institute amount Arthur Andersen assets auditor balance-sheet bank basis cash cent certified public accountants charge Chicago clients committee computing copies corporation cost accounting countants counting coupon December 31 decision deduction Department depreciation direct costing dollars earnings employees escrow examination expenses Federal filed financial statements firm funds gross income statement income tax Institute of Accountants interest Internal Revenue inventory investment issued ledger liabilities LIFO loss machine manufacturing ment method operations opinion paper partner partnership payment period practice present principles problem production profession professional profit purchase question records Remington Rand result rules schedule Section Section 107 sheets standard stock dividends surplus tax returns taxable taxation taxpayer tion treasury stock trust Write York