Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 3
... Depreciation Causes of Depreciation Factors Bearing on Amount of Depreciation Methods for Calculation Accounting Procedure The Law of Contracts ( Reviewed ) Pages 97-112 113-128 129-144 145-160 CHAPTER XI . Current Liabilities Accounts ...
... Depreciation Causes of Depreciation Factors Bearing on Amount of Depreciation Methods for Calculation Accounting Procedure The Law of Contracts ( Reviewed ) Pages 97-112 113-128 129-144 145-160 CHAPTER XI . Current Liabilities Accounts ...
Page 20
... depreciation or obsolescence may be shown in the statements at its original cost . These are some of the things which an average bookkeeper , even one whose services command a big salary , knows but little or nothing about . If he does ...
... depreciation or obsolescence may be shown in the statements at its original cost . These are some of the things which an average bookkeeper , even one whose services command a big salary , knows but little or nothing about . If he does ...
Page 24
... depreciation . Legal Responsibility of Client . It is not out of place here to mention the fact that it is always advisable to determine the legal responsibility of a client before accepting an engagement . If someone within an ...
... depreciation . Legal Responsibility of Client . It is not out of place here to mention the fact that it is always advisable to determine the legal responsibility of a client before accepting an engagement . If someone within an ...
Page 25
... depreciation being set up . Accounts with creditors are considered as CURRENT lia- bilities ; like accounts with customers , they are usually due within a short time and , therefore , provision must be made for their liquidation within ...
... depreciation being set up . Accounts with creditors are considered as CURRENT lia- bilities ; like accounts with customers , they are usually due within a short time and , therefore , provision must be made for their liquidation within ...
Page 27
... depreciation on account of use . Impersonal liabilities are likewise classified as either current or fixed . Those obligations which must be liquidated within a short time are current liabilities and those obligations , the liquidation ...
... depreciation on account of use . Impersonal liabilities are likewise classified as either current or fixed . Those obligations which must be liquidated within a short time are current liabilities and those obligations , the liquidation ...
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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