Journal of Accountancy, Հատոր 5 |
From inside the book
Արդյունքներ 53–ի 1-ից 5-ը:
Էջ 25
The transactions of a fiduciary are analogous to those of a proprietary concern ,
but lookt at inversely . ... Yet if we take a transaction and analyze it after the
manner of Chapter IV , we find that it falls into the same debits and credits
whether the ...
The transactions of a fiduciary are analogous to those of a proprietary concern ,
but lookt at inversely . ... Yet if we take a transaction and analyze it after the
manner of Chapter IV , we find that it falls into the same debits and credits
whether the ...
Էջ 30
There is almost invariably a book called the Cash Book which contains in detail
all the transactions affecting the cash , sometimes with other information . The
relation of this book to the ledger is subject to the following variations : 1 . There
is a ...
There is almost invariably a book called the Cash Book which contains in detail
all the transactions affecting the cash , sometimes with other information . The
relation of this book to the ledger is subject to the following variations : 1 . There
is a ...
Էջ 31
By the imprest system all transactions are forced ultimately to pass thru the bank .
The imprest is a fixt sum , usually an even amount , which is held in the office for
the payment of petty purchases . There may be several imprests in the hands of ...
By the imprest system all transactions are forced ultimately to pass thru the bank .
The imprest is a fixt sum , usually an even amount , which is held in the office for
the payment of petty purchases . There may be several imprests in the hands of ...
Էջ 32
This plan of making the check - book the medium of all transactions will not , for
various reasons , be always practicable . When there are several bank - accounts
and several cashiers , it will often be simpler to unite their results in what may be
...
This plan of making the check - book the medium of all transactions will not , for
various reasons , be always practicable . When there are several bank - accounts
and several cashiers , it will often be simpler to unite their results in what may be
...
Էջ 33
Both kinds of cash - book may be kept concurrently in an extensiv business ,
where all cash transactions have their origin in tickets or vouchers . They will
usually , then , be a daily cashbook of the first columnar plan and a monthly cash
- book ...
Both kinds of cash - book may be kept concurrently in an extensiv business ,
where all cash transactions have their origin in tickets or vouchers . They will
usually , then , be a daily cashbook of the first columnar plan and a monthly cash
- book ...
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