Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 4
... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements The Comments The Certificate ( Concluding a Balance Sheet Audit ) APPENDIX .. Accounting Terminology ...
... Profit and Loss The Profit and Loss Statement How to End an Audit The Auditor's Working Sheet CHAPTER XV ... The Report The Statements The Comments The Certificate ( Concluding a Balance Sheet Audit ) APPENDIX .. Accounting Terminology ...
Page 10
... Profit and Loss statement from a single entry set of books , subtract from the net worth at the end of the period the net worth at the beginning . To this amount add amounts withdrawn from investment and subtract addi- tional ...
... Profit and Loss statement from a single entry set of books , subtract from the net worth at the end of the period the net worth at the beginning . To this amount add amounts withdrawn from investment and subtract addi- tional ...
Page 11
... profit or debited for the net loss before preparing the above entry , a second journal entry will be necessary to adjust the proprietor's account and the Profit and Loss account . If the same ledger is to be re- tained , those accounts ...
... profit or debited for the net loss before preparing the above entry , a second journal entry will be necessary to adjust the proprietor's account and the Profit and Loss account . If the same ledger is to be re- tained , those accounts ...
Page 12
... Profits Tax returns a knowledge of the Income Tax laws and regulations is a necessity . In recent years this has become a prominent part of the accountant's work . Examinations of testamentary trusts and estates of de- cedents require a ...
... Profits Tax returns a knowledge of the Income Tax laws and regulations is a necessity . In recent years this has become a prominent part of the accountant's work . Examinations of testamentary trusts and estates of de- cedents require a ...
Page 14
... profits for a given period from a set of books kept by the single entry system , the capital at the beginning of the period being known ? C. P. A. Me . 10. What information can you get from a set of books kept by double entry which you ...
... profits for a given period from a set of books kept by the single entry system , the capital at the beginning of the period being known ? C. P. A. Me . 10. What information can you get from a set of books kept by double entry which you ...
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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