Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 4
... Endorsement CHAPTER XII .... Fixed Liabilities Mortgages Bonds CHAPTER XIII ... Net Worth The Sole Proprietorship The Copartnership The Corporation Stock of No Par Value Classification of Capital Stock Pro - forma Opening Entries ...
... Endorsement CHAPTER XII .... Fixed Liabilities Mortgages Bonds CHAPTER XIII ... Net Worth The Sole Proprietorship The Copartnership The Corporation Stock of No Par Value Classification of Capital Stock Pro - forma Opening Entries ...
Page 20
... endorsements of notes and other negotiable instruments , guaranties , warranties , etc. The head bookkeeper of a concern , in preparing statements of financial condition , is certain to be influenced by the wishes of the management ...
... endorsements of notes and other negotiable instruments , guaranties , warranties , etc. The head bookkeeper of a concern , in preparing statements of financial condition , is certain to be influenced by the wishes of the management ...
Page 63
... endorsed with a rubber stamp and marked by the client's bankers " paid " . State with your reasons whether you would accept this as sufficient evidence that the payment was made as recorded and , if not , what course you would adopt ...
... endorsed with a rubber stamp and marked by the client's bankers " paid " . State with your reasons whether you would accept this as sufficient evidence that the payment was made as recorded and , if not , what course you would adopt ...
Page 66
... endorsed , and in case the maker fails to pay the note at maturity , the endorser becomes liable , consequently , accountants hold that this lia- bility must appear in the statements . It is considered better practice to keep a separate ...
... endorsed , and in case the maker fails to pay the note at maturity , the endorser becomes liable , consequently , accountants hold that this lia- bility must appear in the statements . It is considered better practice to keep a separate ...
Page 67
... endorsement ( except the qualified ) , it incurs a contingent liability , which might become a real liability in case the maker of the note should fail to meet the obligation at maturity . Since it is the function of good accounting to ...
... endorsement ( except the qualified ) , it incurs a contingent liability , which might become a real liability in case the maker of the note should fail to meet the obligation at maturity . Since it is the function of good accounting to ...
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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