Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
From inside the book
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Page 10
... represent a lack of system . A knowledge of the so - called single entry method of keeping books is 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 ...
... represent a lack of system . A knowledge of the so - called single entry method of keeping books is 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 ...
Page 27
... represent either assets or liabilities . If assets , they may be either current or FIXED . Impersonal current assets would include such real accounts as Cash , Mer- chandise , Notes Receivable and any other accounts that can be ...
... represent either assets or liabilities . If assets , they may be either current or FIXED . Impersonal current assets would include such real accounts as Cash , Mer- chandise , Notes Receivable and any other accounts that can be ...
Page 28
... representing mercantile income , income from commis- sions , income from professional fees , banking income , etc ... represented by returns from sales , and practically all other income will be in the nature of special profits . If the ...
... representing mercantile income , income from commis- sions , income from professional fees , banking income , etc ... represented by returns from sales , and practically all other income will be in the nature of special profits . If the ...
Page 36
... represented by numbers only . Experience only will enable one to become familiar with all the different methods and plans used . Controlling Accounts . A controlling account for each sub- sidiary ledger will be kept in the general ...
... represented by numbers only . Experience only will enable one to become familiar with all the different methods and plans used . Controlling Accounts . A controlling account for each sub- sidiary ledger will be kept in the general ...
Page 51
... representing money's worth or cash value . If as great pre- caution were used in the keeping of accounts with merchandise as is used with cash , there would be much less temptation for fraud , theft , etc. The average business man is ...
... representing money's worth or cash value . If as great pre- caution were used in the keeping of accounts with merchandise as is used with cash , there would be much less temptation for fraud , theft , etc. The average business man is ...
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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