Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 44
Page 1
... Beginning an Audit Nature of Engagement The Value of an Audit Kinds of Audits Internal Audit Cash Audit Balance Sheet Audit Detailed Audit Classification of Accounts Real Accounts Nominal Accounts The Law of Contracts Essential ...
... Beginning an Audit Nature of Engagement The Value of an Audit Kinds of Audits Internal Audit Cash Audit Balance Sheet Audit Detailed Audit Classification of Accounts Real Accounts Nominal Accounts The Law of Contracts Essential ...
Page 2
John F. Sherwood. CHAPTER IV ... Cash ( Beginning a Balance Sheet Audit ) 1. Accounting Theory The Theory of the Cash Account Imprest System Fraud 2. Auditing Theory Counting the Cash Verifying the Bank Balance Reconciling the Bank ...
John F. Sherwood. CHAPTER IV ... Cash ( Beginning a Balance Sheet Audit ) 1. Accounting Theory The Theory of the Cash Account Imprest System Fraud 2. Auditing Theory Counting the Cash Verifying the Bank Balance Reconciling the Bank ...
Page 6
... beginning of professional auditing , fraud was considered the principal objective and an auditor was em- ployed only when fraud was suspected by the management . Consequently when an auditor appeared in an office and began his ...
... beginning of professional auditing , fraud was considered the principal objective and an auditor was em- ployed only when fraud was suspected by the management . Consequently when an auditor appeared in an office and began his ...
Page 10
... beginning . To this amount add amounts withdrawn from investment and subtract addi- tional investments . The result will either indicate a profit or a loss . 4. To prepare a Balance Sheet from a single entry ΙΟ PUBLIC ACCOUNTING AND ...
... beginning . To this amount add amounts withdrawn from investment and subtract addi- tional investments . The result will either indicate a profit or a loss . 4. To prepare a Balance Sheet from a single entry ΙΟ PUBLIC ACCOUNTING AND ...
Page 11
... beginning of the period , the transactions of the period shown by the sundry records and memoranda . 5. To convert a single entry set of books to a double entry system is not at all difficult . The same ledger may be used if desired ...
... beginning of the period , the transactions of the period shown by the sundry records and memoranda . 5. To convert a single entry set of books to a double entry system is not at all difficult . The same ledger may be used if desired ...
Other editions - View all
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