Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 66–ի 1-ից 5-ը:
Էջ 25
... record of transactions . 363. In strictly fiduciary accounting the economic accounts are minimized and there is no economic summary , as that is a creature of business management . There is usually , for legal reasons , a very severe ...
... record of transactions . 363. In strictly fiduciary accounting the economic accounts are minimized and there is no economic summary , as that is a creature of business management . There is usually , for legal reasons , a very severe ...
Էջ 26
... record the process of liquidation the cash balance must be transferred to a separate account : 66 Cash / Inventory . The two accounts cash " and " inventory " represent the execu- tor and all the others represent the estate . 368. The ...
... record the process of liquidation the cash balance must be transferred to a separate account : 66 Cash / Inventory . The two accounts cash " and " inventory " represent the execu- tor and all the others represent the estate . 368. The ...
Էջ 27
368. 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 ...
368. 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 ...
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... records the expenditures , but as he calls for round sums whenever his appropriation is nearly exhausted there is nothing in the system which makes a verifica- tion of his record compulsory . A much better plan , the imprest system ...
... records the expenditures , but as he calls for round sums whenever his appropriation is nearly exhausted there is nothing in the system which makes a verifica- tion of his record compulsory . A much better plan , the imprest system ...
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... 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 office - cash into a cash - book ; then to ...
... 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 office - cash into a cash - book ; then to ...
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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