Journal of Accountancy, Հատոր 3American Institute of Certified Public Accountants, 1906 |
From inside the book
Արդյունքներ 90–ի 6-ից 10-ը:
Էջ 69
... cash balance of $ 1,892.36 , as shown in the treasurer's report , to be correct , and that the statement of the treasurer which is signed by us , showing the income and expendi- tures , assets and liabilities , is a true and correct ...
... cash balance of $ 1,892.36 , as shown in the treasurer's report , to be correct , and that the statement of the treasurer which is signed by us , showing the income and expendi- tures , assets and liabilities , is a true and correct ...
Էջ 75
... cash statement which is at present re- quired under the laws by the commissioners of the various states is en- tirely obsolete , by reason of the fact that it is based upon receipts and disbursements rather than upon income and expense ...
... cash statement which is at present re- quired under the laws by the commissioners of the various states is en- tirely obsolete , by reason of the fact that it is based upon receipts and disbursements rather than upon income and expense ...
Էջ 133
... cash it is entered on the one side and a division made of the sale as to what it covers , food , wine , cigars , and so on . If it is a charge sale , it is entered on the other side and the purchaser's name put along side of it . Two of ...
... cash it is entered on the one side and a division made of the sale as to what it covers , food , wine , cigars , and so on . If it is a charge sale , it is entered on the other side and the purchaser's name put along side of it . Two of ...
Էջ 134
... cash , if it were over or short . What we do is to create an over and short account " upon the ledger , in which we put down each day , item for item , the amount over or short by the several people in charge of cash . If a person is ...
... cash , if it were over or short . What we do is to create an over and short account " upon the ledger , in which we put down each day , item for item , the amount over or short by the several people in charge of cash . If a person is ...
Էջ 137
... cash interim payments , and showing balance to be finally paid on the pay day . It is better to have accounts with all tradesmen than to em- ploy what is known as the voucher system . We want to know how much we buy from each tradesman ...
... cash interim payments , and showing balance to be finally paid on the pay day . It is better to have accounts with all tradesmen than to em- ploy what is known as the voucher system . We want to know how much we buy from each tradesman ...
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Common terms and phrases
American Association American Locomotive Company amount assets Association of Public audit auditor average balance sheet bank bill bonds bookkeeping capital cars cash cent Certified Public Accountants City New York commercial committee company's controlling accounts corporations cost accounts creditors debit debt debtor depreciation discounts dividends earnings Elijah W examination expenditures fact freight income increase interest Interstate Commerce Commission inventory James Jones jobber JOSEPH FRENCH JOHNSON JOURNAL OF ACCOUNTANCY labor ledger liabilities loans locomotives machine rates maintenance manufacturing material meeting ment method mile run N. Y. New York Pacific paid payment Pennsylvania practice preferred stock present production profession proper proprietorship purchase railroad rails railway received record repairs result Schedule securities Sells Society of Certified statement surplus tion trial balance trust wages York City