Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 62
Page 1
... Entry Bookkeeping Double Entry Bookkeeping Commercial Law Contact with Accounting Subdivisions of Law CHAPTER II ............... .. Beginning an Audit Nature of Engagement The Value of an Audit Kinds of Audits Internal Audit Cash Audit ...
... Entry Bookkeeping Double Entry Bookkeeping Commercial Law Contact with Accounting Subdivisions of Law CHAPTER II ............... .. Beginning an Audit Nature of Engagement The Value of an Audit Kinds of Audits Internal Audit Cash Audit ...
Page 4
... Entries CHAPTER XIV .... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements The Comments The Certificate ( Concluding a Balance Sheet Audit ) APPENDIX ...
... Entries CHAPTER XIV .... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements The Comments The Certificate ( Concluding a Balance Sheet Audit ) APPENDIX ...
Page 5
... entries , verifications of securities , taking Trial Balances , checking inventories , making schedules and a variety of similar work . In accounting terms the work to be performed is referred to as an ENGAGEMENT and the party for whom ...
... entries , verifications of securities , taking Trial Balances , checking inventories , making schedules and a variety of similar work . In accounting terms the work to be performed is referred to as an ENGAGEMENT and the party for whom ...
Page 7
... entry in order to " force " the balance . ( b ) An invoice for $ 100 . was paid but subsequently included in a statement rendered and paid again by the bookkeeper . Errors of Omission . ( a ) The bookkeeper failed to deduct discounts ...
... entry in order to " force " the balance . ( b ) An invoice for $ 100 . was paid but subsequently included in a statement rendered and paid again by the bookkeeper . Errors of Omission . ( a ) The bookkeeper failed to deduct discounts ...
Page 10
... ENTRY and DOUBLE ENTRY . It is doubtful , however , if single entry bookkeeping may be correctly called a system . It would rather seem to represent a lack of system . A knowledge of the so - called single entry method of keeping books ...
... ENTRY and DOUBLE ENTRY . It is doubtful , however , if single entry bookkeeping may be correctly called a system . It would rather seem to represent a lack of system . A knowledge of the so - called single entry method of keeping books ...
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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