Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
Results 1-5 of 71
Page 7
... paid but subsequently included in a statement rendered and paid again by the bookkeeper . Errors of Omission . ( a ) The bookkeeper failed to deduct discounts from a number of invoices although they were paid in the discount period ...
... paid but subsequently included in a statement rendered and paid again by the bookkeeper . Errors of Omission . ( a ) The bookkeeper failed to deduct discounts from a number of invoices although they were paid in the discount period ...
Page 22
... paid all the invoices , the following method was advocated and later found to be very satisfactory : It was arranged for one person to keep the general ledger and record the invoices ; a second to handle the cash ; a third to keep the ...
... paid all the invoices , the following method was advocated and later found to be very satisfactory : It was arranged for one person to keep the general ledger and record the invoices ; a second to handle the cash ; a third to keep the ...
Page 31
... paid by the bank showed that $ 99,000 had been paid creditors ( including $ 60,000 notes payable ) . A Balance Sheet prepared at the last closing of the books was produced , containing the following items : cash , $ 60,000 ; accounts ...
... paid by the bank showed that $ 99,000 had been paid creditors ( including $ 60,000 notes payable ) . A Balance Sheet prepared at the last closing of the books was produced , containing the following items : cash , $ 60,000 ; accounts ...
Page 47
... paid per year . Expense , Selling and General , per year . Material purchased .... $ 500,000.00 170,000.00 35,000.00 260,000.00 Buildings are on leased ground , lease expires in ten years , annual land rental , $ 1,000.00 . Buildings ...
... paid per year . Expense , Selling and General , per year . Material purchased .... $ 500,000.00 170,000.00 35,000.00 260,000.00 Buildings are on leased ground , lease expires in ten years , annual land rental , $ 1,000.00 . Buildings ...
Page 50
... paid . Insurance . Bond interest . Interest and discount . Stable expense .. Office and other expense .. Maintenance and repairs . Surplus , 12-31-17 .... 37,310.50 15,000.00 • 195,000.00 • 300,200.00 2,831.00 37,560.00 7,681.50 ...
... paid . Insurance . Bond interest . Interest and discount . Stable expense .. Office and other expense .. Maintenance and repairs . Surplus , 12-31-17 .... 37,310.50 15,000.00 • 195,000.00 • 300,200.00 2,831.00 37,560.00 7,681.50 ...
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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