Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 2
... Certificate 3. Auditing Procedure Bank Certificate Working Papers The Law of Contracts ( Continued ) Assignment of Contracts Novation Discharge of Contracts CHAPTER V ...... Notes Receivable 1. Accounting Theory Terminology Notes ...
... Certificate 3. Auditing Procedure Bank Certificate Working Papers The Law of Contracts ( Continued ) Assignment of Contracts Novation Discharge of Contracts CHAPTER V ...... Notes Receivable 1. Accounting Theory Terminology Notes ...
Page 4
... Certificate ( Concluding a Balance Sheet Audit ) APPENDIX .. Accounting Terminology Pages 161-176 177-192 193-208 · 209-224 225-240 241-256 Chapter One Accounting firms usually classify their employees as JUNIORS 4 CONTENTS.
... Certificate ( Concluding a Balance Sheet Audit ) APPENDIX .. Accounting Terminology Pages 161-176 177-192 193-208 · 209-224 225-240 241-256 Chapter One Accounting firms usually classify their employees as JUNIORS 4 CONTENTS.
Page 17
... certificates in blank , time and expense report blanks , and a memorandum book . NATURE OF ENGAGEMENT The first thing of importance at this point is to know in your own mind exactly what you are going to do . Heretofore the business ...
... certificates in blank , time and expense report blanks , and a memorandum book . NATURE OF ENGAGEMENT The first thing of importance at this point is to know in your own mind exactly what you are going to do . Heretofore the business ...
Page 24
... 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 disbursements ; compare with cancelled checks . 10. Ascertain if proper ...
... 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 disbursements ; compare with cancelled checks . 10. Ascertain if proper ...
Page 55
... taken into consideration , but it does not justify criticism or fault - finding . Do not adopt the attitude of a detective . Verifying the Bank Balance . Certificates must be obtained from CASH 55 Auditing Theory Counting the Cash.
... taken into consideration , but it does not justify criticism or fault - finding . Do not adopt the attitude of a detective . Verifying the Bank Balance . Certificates must be obtained from CASH 55 Auditing Theory Counting the Cash.
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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