Journal of Accountancy, Հատոր 5 |
From inside the book
Արդյունքներ 71–ի 1-ից 5-ը:
Էջ 25
An increase of assets or an increast charge by reason of these assets are one
and the same things as recorded . It is not necessary therefore to burden the
mind with any new rules for the record of transactions . 363 . In strictly fiduciary ...
An increase of assets or an increast charge by reason of these assets are one
and the same things as recorded . It is not necessary therefore to burden the
mind with any new rules for the record of transactions . 363 . In strictly fiduciary ...
Էջ 26
As the cash balance is included in the inventory , and as it is necessary to record
the process of liquidation the cash balance must be transferred to a separate
account : Cash / Inventory . The two accounts “ cash " and “ inventory ” represent
the ...
As the cash balance is included in the inventory , and as it is necessary to record
the process of liquidation the cash balance must be transferred to a separate
account : Cash / Inventory . The two accounts “ cash " and “ inventory ” represent
the ...
Էջ 27
The executor then performs the following functions , and records them by the
respectiv formulas : Realization of assets in inventory : Cash / INVENTORY .
When such assets bring more than the inventoried value : INVENTORY /
SCHEDULE A ...
The executor then performs the following functions , and records them by the
respectiv formulas : Realization of assets in inventory : Cash / INVENTORY .
When such assets bring more than the inventoried value : INVENTORY /
SCHEDULE A ...
Էջ 30
There is supposed to be a book in which the keeper of the petty cash records the
expenditures , but as he calls for ... his appropriation is nearly exhausted there is
nothing in the system which makes a verification of his record compulsory .
There is supposed to be a book in which the keeper of the petty cash records the
expenditures , but as he calls for ... his appropriation is nearly exhausted there is
nothing in the system which makes a verification of his record compulsory .
Էջ 31
The cash account is thus superseded by the check - book record , which would
have to be kept anyhow , and the procedure is greatly simplified . The old way
was to copy the contents of the check - book , together with the transactions of the
...
The cash account is thus superseded by the check - book record , which would
have to be kept anyhow , and the procedure is greatly simplified . The old way
was to copy the contents of the check - book , together with the transactions of the
...
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Common terms and phrases
American Association amount annual application assets Association audit balance bank Board bonds called capital carried cash cent Certified Public Accountants charges City coal Committee companies considered contains corporation cost course currency deposit depreciation desirable effect examination expenses fact Fund give given Government hand held important income increase institutions interest inventory investment issue keep less liabilities loss manufacturing matter means meeting methods months nature necessary notes operation organization person possible practice present President principles production profession professional profit proper purchase question reason received record represented reserve result rule School securities selling Society speculation standard statement tion trade transactions Trustees United University York