Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 64–ի 1-ից 5-ը:
Էջ 25
... transactions of a fiduciary are analogous to those of a proprietary concern , but lookt at inversely . The ego is not the estate , but the trustee . The two correlativ sets of accounts spoken of in Article 354 exist , but it is the ...
... transactions of a fiduciary are analogous to those of a proprietary concern , but lookt at inversely . The ego is not the estate , but the trustee . The two correlativ sets of accounts spoken of in Article 354 exist , but it is the ...
Էջ 30
... 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 cash account in the ledger , practically a sum- mary of the cash book in ...
... 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 cash account in the ledger , practically a sum- mary of the cash book in ...
Էջ 31
... transactions are forced ulti- mately 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 various ...
... transactions are forced ulti- mately 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 various ...
Էջ 32
... 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 called a complex cash - book . This may ...
... 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 called a complex cash - book . This may ...
Էջ 33
... transactions have their origin in tickets or vouchers . They will usually , then , be a daily cash- book of the first columnar plan and a monthly cash - book of the second , the former being balanced every day and the latter at the end ...
... transactions have their origin in tickets or vouchers . They will usually , then , be a daily cash- book of the first columnar plan and a monthly cash - book of the second , the former being balanced every day and the latter at the end ...
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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