Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 6
... necessary working papers arranged to show in detail the work performed . As a rule he will not be expected to prepare final reports for the client , this being done in the office at the direction of a supervising senior or a partner of ...
... necessary working papers arranged to show in detail the work performed . As a rule he will not be expected to prepare final reports for the client , this being done in the office at the direction of a supervising senior or a partner of ...
Page 8
... necessary qualifications of a com- petent professional auditor would include at least the following : * Professor of Accounting at New York University . ( a ) A thorough knowledge of acccounting , embracing 8 PUBLIC ACCOUNTING AND ...
... necessary qualifications of a com- petent professional auditor would include at least the following : * Professor of Accounting at New York University . ( a ) A thorough knowledge of acccounting , embracing 8 PUBLIC ACCOUNTING AND ...
Page 10
... necessary for there is nothing more common in the work of the accountant than to be called upon to change a single entry system to double entry . The great number of questions in CERTIFIED PUBLIC ACCOUNTANT examinations based upon this ...
... necessary for there is nothing more common in the work of the accountant than to be called upon to change a single entry system to double entry . The great number of questions in CERTIFIED PUBLIC ACCOUNTANT examinations based upon this ...
Page 11
... necessary to take an inventory of all assets and liabilities or to add to , or deduct from , the assets and liabil- ities as at the beginning of the period , the transactions of the period shown by the sundry records and memoranda . 5 ...
... necessary to take an inventory of all assets and liabilities or to add to , or deduct from , the assets and liabil- ities as at the beginning of the period , the transactions of the period shown by the sundry records and memoranda . 5 ...
Page 12
... necessary , excepting such subjects as admiralty , pleading , torts , patent law , questions on constitutional and criminal law , and a few other special subjects . In examinations of large manufacturing corporations , ac- countants are ...
... necessary , excepting such subjects as admiralty , pleading , torts , patent law , questions on constitutional and criminal law , and a few other special subjects . In examinations of large manufacturing corporations , ac- countants are ...
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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