Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 3
... Fixed Assets The Land Account The Buildings Account The Law of Real Estate Income Tax Procedure CHAPTER IX .. Fixed Assets ( Continued ) Capital and Revenue Expenditures The Machinery Account The Tools and Implements Account The Account ...
... Fixed Assets The Land Account The Buildings Account The Law of Real Estate Income Tax Procedure CHAPTER IX .. Fixed Assets ( Continued ) Capital and Revenue Expenditures The Machinery Account The Tools and Implements Account The Account ...
Page 4
... 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 CHAPTER XIV .... Profit and Loss ...
... 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 CHAPTER XIV .... Profit and Loss ...
Page 26
... Fixed Buildings Liabilities Equipment ( Notes Payable Dividends ( Current Payable Accrued Ex- penses ( Mortgages Collateral Loans Fixed Bonds ( Merchandise Sales ( Income Dividends on Investment Stock Interest on Notes Receivable ...
... Fixed Buildings Liabilities Equipment ( Notes Payable Dividends ( Current Payable Accrued Ex- penses ( Mortgages Collateral Loans Fixed Bonds ( Merchandise Sales ( Income Dividends on Investment Stock Interest on Notes Receivable ...
Page 27
... fixed investment . On the other hand , impersonal fixed assets are those accounts which represent fixed investments , such as machinery , buildings , equipment , land and all property possessed and used directly by the owner himself for ...
... fixed investment . On the other hand , impersonal fixed assets are those accounts which represent fixed investments , such as machinery , buildings , equipment , land and all property possessed and used directly by the owner himself for ...
Page 30
... Fixed assets and fixed liabilities . ( b ) Current assets and current liabilities . C. P. A. Mich . 8. In making " detailed " audits some auditors verify all postings and footings of general and subsidiary ledgers , even though ...
... Fixed assets and fixed liabilities . ( b ) Current assets and current liabilities . C. P. A. Mich . 8. In making " detailed " audits some auditors verify all postings and footings of general and subsidiary ledgers , even though ...
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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