Journal of Accountancy, Հատոր 5 |
From inside the book
Արդյունքներ 84–ի 6-ից 10-ը:
Էջ 29
Cash " taken as a concrete noun signifies in accounts that which is received and
paid in settlement ; the medium of liquidation . This is a somewhat imperfect
definition of something which varies in the extent of its meaning . Some would
restrict ...
Cash " taken as a concrete noun signifies in accounts that which is received and
paid in settlement ; the medium of liquidation . This is a somewhat imperfect
definition of something which varies in the extent of its meaning . Some would
restrict ...
Էջ 30
It is when the money transferred to petty cash is considered as expended , as far
as the regular books are concerned ; petty cash becoming a sort of economic
account , equivalent to “ minor expenses . ” There is supposed to be a book in ...
It is when the money transferred to petty cash is considered as expended , as far
as the regular books are concerned ; petty cash becoming a sort of economic
account , equivalent to “ minor expenses . ” There is supposed to be a book in ...
Էջ 31
By double columns on each side the cash on hand and that in bank are kept in
the same book and yet distinct . Crossentries affecting both columns represent
transfers between the bank and the office . This would appear from the text -
books ...
By double columns on each side the cash on hand and that in bank are kept in
the same book and yet distinct . Crossentries affecting both columns represent
transfers between the bank and the office . This would appear from the text -
books ...
Էջ 32
into a cash - book ; then to journalize this cash - book , repeating all its contents ;
then to post from the journal to the ledger , which includes a cash account as the
fourth version of the same history . 382 . Fiduciary accounts ( Chapter XXI ) lend ...
into a cash - book ; then to journalize this cash - book , repeating all its contents ;
then to post from the journal to the ledger , which includes a cash account as the
fourth version of the same history . 382 . Fiduciary accounts ( Chapter XXI ) lend ...
Էջ 33
The second mode of columnization does not concern itself with the components
of the cash , but with the consideration which caused it to change hands , the
equivalents which were received and given ; the wherefore , not the where . This
is ...
The second mode of columnization does not concern itself with the components
of the cash , but with the consideration which caused it to change hands , the
equivalents which were received and given ; the wherefore , not the where . This
is ...
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Common terms and phrases
American Association amount annual application assets Association audit balance bank Board bonds called capital carried cash cent Certified Public Accountants charges City coal Committee companies considered contains corporation cost course currency deposit depreciation desirable effect examination expenses fact Fund give given Government hand held important income increase institutions interest inventory investment issue keep less liabilities loss manufacturing matter means meeting methods months nature necessary notes operation organization person possible practice present President principles production profession professional profit proper purchase question reason received record represented reserve result rule School securities selling Society speculation standard statement tion trade transactions Trustees United University York