Journal of Accountancy, Volumen26

Accounts payable accounts receivable act of October American Institute amount application audit auditor balance balance-sheet bank bonds capital assets capital stock cash cent certificate charged collector contract controlling account corporation cost court current liabilities debit December 31 declared deduction depletion deposits depreciation depreciation reserve directors discount distribution earnings entry excess profits tax expense income tax increase indebtedness index number Institute of Accountants interest internal revenue inventory invested issue labor ledger liability Liberty loan ment method mining net income officers operations outstanding paid par value partnership payable payment period practice preferred stock profit and loss public accountants purchase purpose question record reserve securities shares sinking fund sold Southern Pacific Co statement stock dividend stockholders subscribers subscriptions surplus taxable tion treasury treasury stock trust undistributed undivided profits United verified wages