Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 89–ի 1-ից 3-ը:
Էջ 247
... funds all information needed for ( a ) a statement of income and expense for the year and ( b ) a balance - sheet for each fund as of De- cember 31 , 1950. Changes in surplus accounts or in fund balances should be shown in additional ...
... funds all information needed for ( a ) a statement of income and expense for the year and ( b ) a balance - sheet for each fund as of De- cember 31 , 1950. Changes in surplus accounts or in fund balances should be shown in additional ...
Էջ 249
... Funds Year 1951 1951 Income and Balance , January 1 Debit 1951 Transactions Expense Fund Balance- Changes in 1951 Balance - Sheet December 31 , 1951 Credit Debit Credit Debit Credit Debit Credit Debit Credit SPECIAL EXPENDABLE FUNDS ...
... Funds Year 1951 1951 Income and Balance , January 1 Debit 1951 Transactions Expense Fund Balance- Changes in 1951 Balance - Sheet December 31 , 1951 Credit Debit Credit Debit Credit Debit Credit Debit Credit SPECIAL EXPENDABLE FUNDS ...
Էջ 565
... funds the first step in a chart of accounts for a munici- pality is the segregation of funds . In its Bulletin No. 12 , Municipal Accounting Statements , the national committee on municipal accounting has recommended a basic fund ...
... funds the first step in a chart of accounts for a munici- pality is the segregation of funds . In its Bulletin No. 12 , Municipal Accounting Statements , the national committee on municipal accounting has recommended a basic fund ...
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accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York