Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 19
... pay dividends which have not been earned , though it is illegal to do so ? Is your general manager competent to prepare for the United States Government , returns for Income and Excess - Profits Taxes ? Even though your attorney is ...
... pay dividends which have not been earned , though it is illegal to do so ? Is your general manager competent to prepare for the United States Government , returns for Income and Excess - Profits Taxes ? Even though your attorney is ...
Page 22
... payments , or one man might handle cash receipts from customers keeping a special customers ' cash book . All this subdivision of the work will depend upon the volume of business . The important feature is that the cash book and ledger ...
... payments , or one man might handle cash receipts from customers keeping a special customers ' cash book . All this subdivision of the work will depend upon the volume of business . The important feature is that the cash book and ledger ...
Page 29
... pay for the service whether he says anything about it or not . The same is true when one orders groceries delivered at his home without reference to payment . Certain Contracts Must be in Writing . The Statute of Frauds requires that ...
... pay for the service whether he says anything about it or not . The same is true when one orders groceries delivered at his home without reference to payment . Certain Contracts Must be in Writing . The Statute of Frauds requires that ...
Page 33
... payments are re- corded in special books , it contains only those transactions not recorded in these books . The record shows the date , name of the account debited and amount , name of the ac- count credited and amount , and the ...
... payments are re- corded in special books , it contains only those transactions not recorded in these books . The record shows the date , name of the account debited and amount , name of the ac- count credited and amount , and the ...
Page 35
... Payments Book Notes Payable Book Purchases Returns Creditors Ledger Requi- sitioned Invest- ments Materials Ledger Ledger ( Chart showing control of General Ledger in Modern Accounting Systems . ) JOHN JONES Assets Liabilities Cash 900 ...
... Payments Book Notes Payable Book Purchases Returns Creditors Ledger Requi- sitioned Invest- ments Materials Ledger Ledger ( Chart showing control of General Ledger in Modern Accounting Systems . ) JOHN JONES Assets Liabilities Cash 900 ...
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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