Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 4
... Stock of No Par Value Classification of Capital Stock Pro - forma Opening Entries CHAPTER XIV .... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements ...
... Stock of No Par Value Classification of Capital Stock Pro - forma Opening Entries CHAPTER XIV .... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements ...
Page 24
... capital stock by comparison of stock ledger accounts with stubs of stock certificate book . 8. Check all footings of books of account , both original and final ; check all postings or transfers from one book to another . 9. Review cash ...
... capital stock by comparison of stock ledger accounts with stubs of stock certificate book . 8. Check all footings of books of account , both original and final ; check all postings or transfers from one book to another . 9. Review cash ...
Page 25
... capital stock , and SURPLUS or DEFICIENCY . In the case of a corporation , net profits are usually credited to a Surplus account or they might be credited to an Undivided Profits account , in which case this account would also appear ...
... capital stock , and SURPLUS or DEFICIENCY . In the case of a corporation , net profits are usually credited to a Surplus account or they might be credited to an Undivided Profits account , in which case this account would also appear ...
Page 30
... Capital Stock ..... Surplus ... . $ 2,618.03 21,111.17 36,133.32 559.44 352,109.75 551,539.31 $ 37,011.99 212,500.00 4,533.24 64,471.64 400,000.00 245,554.15 $ 964,071.02 $ 964,071.02 Classify the accounts in accordance with the outline ...
... Capital Stock ..... Surplus ... . $ 2,618.03 21,111.17 36,133.32 559.44 352,109.75 551,539.31 $ 37,011.99 212,500.00 4,533.24 64,471.64 400,000.00 245,554.15 $ 964,071.02 $ 964,071.02 Classify the accounts in accordance with the outline ...
Page 31
... capital , $ 318,000 ; notes payable , $ 60,000 . Prepare a Trial Balance ... Capital , Sales , Purchases , Discounts Gained , and Discounts Lost . I. Debit ... stock of merchandise was destroyed by fire following the earthquake . ) I. 2 ...
... capital , $ 318,000 ; notes payable , $ 60,000 . Prepare a Trial Balance ... Capital , Sales , Purchases , Discounts Gained , and Discounts Lost . I. Debit ... stock of merchandise was destroyed by fire following the earthquake . ) I. 2 ...
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Common terms and phrases
accounts payable accounts receivable accrued adjusting entries auditor bad debts Balance Sheet audit bank Blank Manufacturing bookkeeper books of account buildings C. P. A. Ind Capital Stock cash book certificate charged client columns contract controlling account corporation cost price creditors current assets current liabilities customers debit deducted dividends endorsement expenditures expenses fiscal period fixed assets included Income Tax Inst inventory investments invoices journal entries junior ledger accounts Liberty bonds ment merchandise method mortgage necessary negotiable instruments nominal accounts notes payable notes receivable paid par value payment preferred stock premium prepared Profit and Loss purchased real estate record reserve for depreciation sales ledger securities selling shares shown Sinking Fund sold statement stockholders subsidiary ledger Surplus tion trade transactions treasury stock Trial Balance trustee usually verify voucher XX XXXX.XX XX XXXXX XXXX.XX XXXX XXXXX.XX XXXXX.XX