[55] In “Income Tax.”
[56] Badham v. Williams.
[57] In “Auditing, Theory and Practice.”
[58] In “Accounting Practice and Procedure.”
[59] Verner v. General and Commercial Investment Trust, Limited, 2 Ch. 239 (1894).
[60] In “Modern Accounting.”
[61] In “Accounting Practice and Procedure.”
[62] In “Auditing, Theory and Practice.”
[63] In “Applied Theory of Accounts.”
[64] In “Modern Accounting.”