Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 2
... Negotiability CHAPTER VI .... Accounts Receivable 1. Accounting Theory The Sales Ledger Discounts Doubtful Accounts Pages 49-64 65-80 81-96 2. Auditing Theory Aging Accounts Verification of Accounts 3. Auditing CONTENTS.
... Negotiability CHAPTER VI .... Accounts Receivable 1. Accounting Theory The Sales Ledger Discounts Doubtful Accounts Pages 49-64 65-80 81-96 2. Auditing Theory Aging Accounts Verification of Accounts 3. Auditing CONTENTS.
Page 7
... ledger was out of balance that sum and he had made the entry in order to " force " the balance . ( b ) An invoice ... ledger was overfooted $ 10.00 on both sides and the controlling account with " Accounts Receivable " in the general ...
... ledger was out of balance that sum and he had made the entry in order to " force " the balance . ( b ) An invoice ... ledger was overfooted $ 10.00 on both sides and the controlling account with " Accounts Receivable " in the general ...
Page 11
... ledger may be used if desired . First , prepare a statement of assets and lia- bilities . Second , determine the ... ledger is to be re- tained , those accounts which already appear in the ledger should be checked so as not to be posted ...
... ledger may be used if desired . First , prepare a statement of assets and lia- bilities . Second , determine the ... ledger is to be re- tained , those accounts which already appear in the ledger should be checked so as not to be posted ...
Page 15
... ledger is to be retained and used with the new system . 3. Prepare steps and show procedure necessary to convert to ... ledger is to be opened . Draft a journal entry to change the books from single to double entry but do not set up ...
... ledger is to be retained and used with the new system . 3. Prepare steps and show procedure necessary to convert to ... ledger is to be opened . Draft a journal entry to change the books from single to double entry but do not set up ...
Page 17
... ledger , and analysis paper . Analysis paper may be secured with almost any number of columns . Fourteen columns is well adapted to the use of the Working Sheet and is therefore preferable . He will also need black , blue and red ...
... ledger , and analysis paper . Analysis paper may be secured with almost any number of columns . Fourteen columns is well adapted to the use of the Working Sheet and is therefore preferable . He will also need black , blue and red ...
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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