Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1952 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 427
... balance of $ 50 . On the balance - sheet this $ 50 would be in- cluded among the current assets with the proper label . As of the first of the next period the $ 50 debit balance in the Interest Income account appears just as it would if ...
... balance of $ 50 . On the balance - sheet this $ 50 would be in- cluded among the current assets with the proper label . As of the first of the next period the $ 50 debit balance in the Interest Income account appears just as it would if ...
Էջ 702
... balance . However , the method of preparing the working trial balance , the summary sched- ules , and the supporting schedules are somewhat different since the trial balance and schedules in the firm with the double entry records ...
... balance . However , the method of preparing the working trial balance , the summary sched- ules , and the supporting schedules are somewhat different since the trial balance and schedules in the firm with the double entry records ...
Էջ 704
... balance - sheet and the income statement can be verified by the auditor . These supporting working papers are very similar to those discussed in the preceding two sections . They are separate working papers on each subject or each major ...
... balance - sheet and the income statement can be verified by the auditor . These supporting working papers are very similar to those discussed in the preceding two sections . They are separate working papers on each subject or each major ...
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Common terms and phrases
addition adjustment American amount answer application assets audit balance bank basis Board bonds capital cash cent changes charge City client committee complete considered contract corporation cost counting course Court deduction Department depreciation determine earnings effect employees examination executive expense experience fact federal firm funds give important income increase industry Institute interest Internal inventory issued loss machine ment method month operations opinion paid payment period position practice prepared present principles problems procedures production profits public accounting purchase question reasonable received records regulations rules standard statements tion unit writing York