Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 59
Exhibit A Consolidated Balance Sheet Assets ( Comment upon items that are out of the norm such as possible uses of surplus cash . ) Exhibit A Consolidated Balance Sheet Liabilities ) - ( $. sales volume . The second is that of cash ...
Exhibit A Consolidated Balance Sheet Assets ( Comment upon items that are out of the norm such as possible uses of surplus cash . ) Exhibit A Consolidated Balance Sheet Liabilities ) - ( $. sales volume . The second is that of cash ...
Էջ 50
... balance with lists of property and of unentered claims and debts . The method is simply to extend the figures of the trial balance into four new columns , one each for resources , liabilities , losses , and gains , combining with these ...
... balance with lists of property and of unentered claims and debts . The method is simply to extend the figures of the trial balance into four new columns , one each for resources , liabilities , losses , and gains , combining with these ...
Էջ 57
... balances for each general ledger account . This run is the preliminary trial balance . A run of the payroll cards gives the earnings register . The processing center forwards the earnings register and trial balance to the accountant ...
... balances for each general ledger account . This run is the preliminary trial balance . A run of the payroll cards gives the earnings register . The processing center forwards the earnings register and trial balance to the accountant ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York