Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 38
... addition thereto if a surplus of assets exists , or the deduction there- from if there is a deficiency . " A Model Balance Sheet . The Model Balance Sheet illustrated on pages 40 and 41 shows the arrangement of the different classes of ...
... addition thereto if a surplus of assets exists , or the deduction there- from if there is a deficiency . " A Model Balance Sheet . The Model Balance Sheet illustrated on pages 40 and 41 shows the arrangement of the different classes of ...
Page 41
... additions to plant , etc ... 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 ...
... additions to plant , etc ... 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 ...
Page 47
... Additions since cost $ 25,000.00 . No depreciation has been charged off . All repairs and replacements charged to expense . What in your opinion would be a fair price to be contrib- uted for a half interest ? Explain fully . C. P. A. ...
... Additions since cost $ 25,000.00 . No depreciation has been charged off . All repairs and replacements charged to expense . What in your opinion would be a fair price to be contrib- uted for a half interest ? Explain fully . C. P. A. ...
Page 51
... addition to the general ledger , there is kept subsidiary ledgers with customers and with creditors . CASH The senior having prepared an audit program , directs one of the juniors to proceed with the count of cash and the verify- ing of ...
... addition to the general ledger , there is kept subsidiary ledgers with customers and with creditors . CASH The senior having prepared an audit program , directs one of the juniors to proceed with the count of cash and the verify- ing of ...
Page 65
... addition , columns are provided to enable the bookkeeper to post the totals to the proper accounts in the ledger . The exact arrangement of the columns will depend upon the system of accounts in use . The notes receivable book will ...
... addition , columns are provided to enable the bookkeeper to post the totals to the proper accounts in the ledger . The exact arrangement of the columns will depend upon the system of accounts in use . The notes receivable book will ...
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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