Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 7
... bank , which paid 4 per cent . interest , and upon which interest was allowed him the moment the money was deposited , and he deposited the money the day the coupon was due . His $ 2.26 began earning interest at once at 4 per cent ...
... bank , which paid 4 per cent . interest , and upon which interest was allowed him the moment the money was deposited , and he deposited the money the day the coupon was due . His $ 2.26 began earning interest at once at 4 per cent ...
Էջ 29
... bank , not even constituting an assignment of the amount ; while on the other hand amounts due us by a bank which need no act to make them ours are excluded . The best usage , I think , recognizes as the subject of the cash account ...
... bank , not even constituting an assignment of the amount ; while on the other hand amounts due us by a bank which need no act to make them ours are excluded . The best usage , I think , recognizes as the subject of the cash account ...
Էջ 30
... bank transactions are treated separately thru a bank account or accounts . A. Deposits are usually treated as received into the office- cash and then paid over to the bank , even when they consist of items which must eventually be ...
... bank transactions are treated separately thru a bank account or accounts . A. Deposits are usually treated as received into the office- cash and then paid over to the bank , even when they consist of items which must eventually be ...
Էջ 31
... bank are kept in the same book and yet distinct . Cross- entries affecting both columns represent transfers between the bank and the office . This would appear from the text - books to be the favorit method in Great Britain . IV . By ...
... bank are kept in the same book and yet distinct . Cross- entries affecting both columns represent transfers between the bank and the office . This would appear from the text - books to be the favorit method in Great Britain . IV . By ...
Էջ 32
... bank account for and in the name of each trust which he may assume . His check - book , suitably kept , will serve as the chief , or the only , book of account and posting medium . By the use of side posting ( Article 271 ) he may ...
... bank account for and in the name of each trust which he may assume . His check - book , suitably kept , will serve as the chief , or the only , book of account and posting medium . By the use of side posting ( Article 271 ) he may ...
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Common terms and phrases
American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University