Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 3
... 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 with Horses ...
... 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 with Horses ...
Page 13
... land is called MUNICIPAL LAW . In this country it is partially written and partially unwritten . The written law is subdivided into CONSTITUTIONAL and STATUTE LAW . Unwritten law is often referred to as COM- MON LAW . The order of ...
... land is called MUNICIPAL LAW . In this country it is partially written and partially unwritten . The written law is subdivided into CONSTITUTIONAL and STATUTE LAW . Unwritten law is often referred to as COM- MON LAW . The order of ...
Page 27
... land and all property possessed and used directly by the owner himself for his enjoyment , or for business purposes , and maintained in fixed condition for long periods of time subject only to wear and tear and depreciation on account ...
... land and all property possessed and used directly by the owner himself for his enjoyment , or for business purposes , and maintained in fixed condition for long periods of time subject only to wear and tear and depreciation on account ...
Page 30
... Lands .. Preferred Claims .... First Mortgage Bonds , 6s .. Bond Interest Accrued . Unsecured Creditors . Capital Stock ..... Surplus ... . $ 2,618.03 21,111.17 36,133.32 559.44 352,109.75 551,539.31 $ 37,011.99 212,500.00 4,533.24 ...
... Lands .. Preferred Claims .... First Mortgage Bonds , 6s .. Bond Interest Accrued . Unsecured Creditors . Capital Stock ..... Surplus ... . $ 2,618.03 21,111.17 36,133.32 559.44 352,109.75 551,539.31 $ 37,011.99 212,500.00 4,533.24 ...
Page 40
... Land used for plant .... 33. Buildings used for plant . 35. Machinery . 37. Tools and plant equipment .. 39. Patterns and drawings .. XXXXX . XX XXXXX . XX XXXXX . XX XXXXX , XX XXXXX . XX XXXXX.XX XXXXX . XX XXXXX . XX XXXXX . XX XXXXX ...
... Land used for plant .... 33. Buildings used for plant . 35. Machinery . 37. Tools and plant equipment .. 39. Patterns and drawings .. XXXXX . XX XXXXX . XX XXXXX . XX XXXXX , XX XXXXX . XX XXXXX.XX XXXXX . XX XXXXX . XX XXXXX . XX XXXXX ...
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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