Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 22
... receipts and another man handle cash 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 ...
... receipts and another man handle cash 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 ...
Page 33
... receipt stubs , bank pass books , etc. By subsidiary books are meant subsidiary ledgers controlled by accounts in the ... receipts , and cash payments are re- corded in special books , it contains only those transactions not recorded in ...
... receipt stubs , bank pass books , etc. By subsidiary books are meant subsidiary ledgers controlled by accounts in the ... receipts , and cash payments are re- corded in special books , it contains only those transactions not recorded in ...
Page 35
... Receipts Book Stock- holders Ledger Raw Materials Ledger M'f'd . Parts GENERAL Factory General Journal Cost Ledger Overhead Expense Ledger Sales De part- mental Book Cash Payments Book Notes Payable Book Purchases Returns Creditors ...
... Receipts Book Stock- holders Ledger Raw Materials Ledger M'f'd . Parts GENERAL Factory General Journal Cost Ledger Overhead Expense Ledger Sales De part- mental Book Cash Payments Book Notes Payable Book Purchases Returns Creditors ...
Page 42
... Receipts and Expenditures , as well as many others which might be added . To call this particular statement a financial statement does not differentiate it from many other such statements . In reference to the other terms mentioned , it ...
... Receipts and Expenditures , as well as many others which might be added . To call this particular statement a financial statement does not differentiate it from many other such statements . In reference to the other terms mentioned , it ...
Page 51
... receipts book . ( g ) Cash payments book . ( h ) Notes receivable book . ( i ) Notes payable book . Ledgers . In addition to the general ledger , there is kept subsidiary ledgers with customers and with creditors . CASH The senior ...
... receipts book . ( g ) Cash payments book . ( h ) Notes receivable book . ( i ) Notes payable book . Ledgers . In addition to the general ledger , there is kept subsidiary ledgers with customers and with creditors . CASH The senior ...
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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