Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Results 1-5 of 12
Page 40
... xx ) . II . Less : Accounts receivable , customers , past due ( cash value , $ xxxx ) ..... 13. Provisions for bad debts ....... 15. Provisions for discounts , freights , allowances , etc ..... Inventories : 17. Raw material on hand ...
... xx ) . II . Less : Accounts receivable , customers , past due ( cash value , $ xxxx ) ..... 13. Provisions for bad debts ....... 15. Provisions for discounts , freights , allowances , etc ..... Inventories : 17. Raw material on hand ...
Page 41
... XXXXX . XX XXXXX . XX XXXXX.XX XXXXX . XX XXXXX.XX 12. Notes due to stockholders , officers , or employees XXXXX.XX XXXXX.XX Unsecured Accounts : 14. Accounts payable for purchases ( not yet due ) .. 16. Accounts payable for purchases ...
... XXXXX . XX XXXXX . XX XXXXX.XX XXXXX . XX XXXXX.XX 12. Notes due to stockholders , officers , or employees XXXXX.XX XXXXX.XX Unsecured Accounts : 14. Accounts payable for purchases ( not yet due ) .. 16. Accounts payable for purchases ...
Page 72
... XXXXX.XX XXXXX.XX XXXXX . XX XXXXX.XX All subsequent payments to the sinking fund trustee should be recorded in exactly the same manner as the original payments . Second Class . Upon receipt of the trustee's report , it would be ...
... XXXXX.XX XXXXX.XX XXXXX . XX XXXXX.XX All subsequent payments to the sinking fund trustee should be recorded in exactly the same manner as the original payments . Second Class . Upon receipt of the trustee's report , it would be ...
Page 73
... XXXXX.XX XXXXX.XX If the bonds have been purchased at a premium , the Sinking Fund Income account should be debited for the amount of such premium . The Sinking Fund Income account should be debited for accrued interest at the time of ...
... XXXXX.XX XXXXX.XX If the bonds have been purchased at a premium , the Sinking Fund Income account should be debited for the amount of such premium . The Sinking Fund Income account should be debited for accrued interest at the time of ...
Page 81
... XXXXX.XX XXXXX.XX To establish a subsidiary ledger for accounts with trade customers . See schedule of customers ' accounts following : ( There should follow a schedule of all cus- tomers ' accounts showing balances due . ) The Sales ...
... XXXXX.XX XXXXX.XX To establish a subsidiary ledger for accounts with trade customers . See schedule of customers ' accounts following : ( There should follow a schedule of all cus- tomers ' accounts showing balances due . ) The Sales ...
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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