Public Accounting and Auditing...South-western publishing Company, 1920 - Accounting |
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Page 4
... 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 Pages 161-176 177-192 193-208 ยท 209 ...
... 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 Pages 161-176 177-192 193-208 ยท 209 ...
Page 7
... 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 according to terms . ( b ) Delivery ...
... 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 according to terms . ( b ) Delivery ...
Page 9
... statement applies to an accountant or an auditor . His moral responsibility is undoubtedly higher than his legal responsi- bility . Legally , one is not required to measure up to the stan- dard of the most skilful but only to the ...
... statement applies to an accountant or an auditor . His moral responsibility is undoubtedly higher than his legal responsi- bility . Legally , one is not required to measure up to the stan- dard of the most skilful but only to the ...
Page 10
... 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 To this amount add amounts withdrawn from investment and subtract addi- tional investments . The result ...
... 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 To this amount add amounts withdrawn from investment and subtract addi- tional investments . The result ...
Page 11
... statement of assets and lia- bilities . Second , determine the profit or loss for the period . Third , prepare a journal entry , debiting all assets , crediting all liabilities , and crediting the proprietor for the net investment . If ...
... statement of assets and lia- bilities . Second , determine the profit or loss for the period . Third , prepare a journal entry , debiting all assets , crediting all liabilities , and crediting the proprietor for the net investment . If ...
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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