Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 26
Page 7
... close of the fiscal period . ( b ) In analyzing the account with Buildings , it was dis- covered that an end wall of a concrete building had partly caved in . The cost of repairing the wall was $ 2,195.30 and this sum had been charged ...
... close of the fiscal period . ( b ) In analyzing the account with Buildings , it was dis- covered that an end wall of a concrete building had partly caved in . The cost of repairing the wall was $ 2,195.30 and this sum had been charged ...
Page 49
... close of business December 31 , 1918 , principally for credit purposes , but also to establish whether there have been any errors of principle on the part of the chief accountant of the Company , who planned the system of accounts in ...
... close of business December 31 , 1918 , principally for credit purposes , but also to establish whether there have been any errors of principle on the part of the chief accountant of the Company , who planned the system of accounts in ...
Page 55
... close of business and on the last day of the period under audit if possible . However , it more frequently happens that the audit takes place subsequent to the close of the accounting period , therefore , it is best to count the cash on ...
... close of business and on the last day of the period under audit if possible . However , it more frequently happens that the audit takes place subsequent to the close of the accounting period , therefore , it is best to count the cash on ...
Page 56
... close of business , on the same day that the cash balance is counted , preferably on the last day of the fiscal period . If this is not possible , then on the first day of the audit . This is done by presenting to the banks a request ...
... close of business , on the same day that the cash balance is counted , preferably on the last day of the fiscal period . If this is not possible , then on the first day of the audit . This is done by presenting to the banks a request ...
Page 57
... close of business on January 15 , 1919. It is customary with banks to furnish this informa- tion , but it is first necessary to have your request approved by the client . Banks do not like to give out information without the permission ...
... close of business on January 15 , 1919. It is customary with banks to furnish this informa- tion , but it is first necessary to have your request approved by the client . Banks do not like to give out information without the permission ...
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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