Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 36
Page 7
... entered all such checks as cash re- ceipts and added them to the bank balance as soon as deposited . One of these checks was included in the cash balance at the close of the fiscal period . ( b ) In analyzing the account with Buildings ...
... entered all such checks as cash re- ceipts and added them to the bank balance as soon as deposited . One of these checks was included in the cash balance at the close of the fiscal period . ( b ) In analyzing the account with Buildings ...
Page 32
... of the parties to it , to vary it by proving that at the time it was entered into , such was their oral agreement ? C. P. A. Ill . Chapter Three Books of Account . Before proceeding with a 32 PUBLIC ACCOUNTING AND AUDITING.
... of the parties to it , to vary it by proving that at the time it was entered into , such was their oral agreement ? C. P. A. Ill . Chapter Three Books of Account . Before proceeding with a 32 PUBLIC ACCOUNTING AND AUDITING.
Page 53
... entered in the general cash book , the same as other checks , the amount being debited to a Petty Cash Fund or Imprest Fund account in the general ledger . When the fund has been exhausted by the payments , another check is drawn for ...
... entered in the general cash book , the same as other checks , the amount being debited to a Petty Cash Fund or Imprest Fund account in the general ledger . When the fund has been exhausted by the payments , another check is drawn for ...
Page 55
... entered in the cash book prior to the close of busi- ness on that date , and should note the dates and descriptions of such checks as well as the dates and descriptions of such advances made of cash and not recorded on the books . Any ...
... entered in the cash book prior to the close of busi- ness on that date , and should note the dates and descriptions of such checks as well as the dates and descriptions of such advances made of cash and not recorded on the books . Any ...
Page 56
... entered . Since it is considered the better practice to deposit all receipts in the bank , it is well to obtain some of the old deposit tickets and compare them with the cash receipts in the cash book to deter- mine whether or not the ...
... entered . Since it is considered the better practice to deposit all receipts in the bank , it is well to obtain some of the old deposit tickets and compare them with the cash receipts in the cash book to deter- mine whether or not the ...
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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