Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 32
Page 7
... included in the cash balance at the close of the fiscal period . ( b ) In analyzing the account with Buildings , it was dis- covered that an end wall of a concrete building had partly caved in . The cost of repairing the wall was ...
... included in the cash balance at the close of the fiscal period . ( b ) In analyzing the account with Buildings , it was dis- covered that an end wall of a concrete building had partly caved in . The cost of repairing the wall was ...
Page 25
... included as a current asset without the proper 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 ...
... included as a current asset without the proper 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 ...
Page 28
... included ac- counts representing mercantile income , income from commis- sions , income from professional fees , banking income , etc. The exact classification will depend upon the nature of the business . If a business is a mercantile ...
... included ac- counts representing mercantile income , income from commis- sions , income from professional fees , banking income , etc. The exact classification will depend upon the nature of the business . If a business is a mercantile ...
Page 39
... included in the list of current assets . This is in ac- cordance with Federal Reserve practice , but ordinarily no dis- tinction is made between quick and current assets . No provision for accrued assets is made . In practically every ...
... included in the list of current assets . This is in ac- cordance with Federal Reserve practice , but ordinarily no dis- tinction is made between quick and current assets . No provision for accrued assets is made . In practically every ...
Page 57
... included in the cash balance . Verification of the cash receipts book and cash payments book footings showed for the first fifteen days of January : Receipts ... Payments .. Excess receipts . . $ 36,994.89 31,402.08 5,592.81 According ...
... included in the cash balance . Verification of the cash receipts book and cash payments book footings showed for the first fifteen days of January : Receipts ... Payments .. Excess receipts . . $ 36,994.89 31,402.08 5,592.81 According ...
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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