Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 92–ի 6-ից 10-ը:
Էջ 25
... charged with = what I can show as discharged + the net estate for which I am accountable . 362. The transactions of ... charge by reason of these assets are one and the same things as recorded . It is not neces- sary therefore to burden ...
... charged with = what I can show as discharged + the net estate for which I am accountable . 362. The transactions of ... charge by reason of these assets are one and the same things as recorded . It is not neces- sary therefore to burden ...
Էջ 26
... charges himself for amounts credited the estate and vice versa ; this being preferable to making up the statement from the other accounts because mere permu- tations would have to be eliminated . The accounts should be kept with ...
... charges himself for amounts credited the estate and vice versa ; this being preferable to making up the statement from the other accounts because mere permu- tations would have to be eliminated . The accounts should be kept with ...
Էջ 27
... charge myself with amount of Inventory . $ 43,000 66 " 6 " Schedule A 2,000 66 16 " 66 B 1,500 " " " C 300 Total charges .... $ 46,800 I credit myself with amount of schedule D. 66 66 27 The Philosophy of Accounts .
... charge myself with amount of Inventory . $ 43,000 66 " 6 " Schedule A 2,000 66 16 " 66 B 1,500 " " " C 300 Total charges .... $ 46,800 I credit myself with amount of schedule D. 66 66 27 The Philosophy of Accounts .
Էջ 28
... charges of the accounting are made up from the credit of the Estate account and the credits of the accounting from the debit side of the Estate account . 370. It is not necessary to go as far into the details of fiduciary bookkeeping as ...
... charges of the accounting are made up from the credit of the Estate account and the credits of the accounting from the debit side of the Estate account . 370. It is not necessary to go as far into the details of fiduciary bookkeeping as ...
Էջ 35
... charge to him , but deposit it along with the $ 240 , making up the $ 270 necessary to balance his account as a customer . 392. The reduction of the cash book , the cash account and the bank account to the one form of the check book is ...
... charge to him , but deposit it along with the $ 240 , making up the $ 270 necessary to balance his account as a customer . 392. The reduction of the cash book , the cash account and the bank account to the one form of the check book is ...
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Common terms and phrases
American Association amount Annual Meeting anthracite assets Asso Association of Public Atlantic City audit balance sheet bank notes bank reserves bankers bill bonds bookkeeping C. P. A. laws capital cash cent Certified Public Accountants charges City coal commercial Commercial Law Committee companies corporation cost accounts course currency debit deposit depreciation discount Elijah W examination expenses fact give Government industrial institutions interest inventory investment issue JOSEPH FRENCH JOHNSON Journal of Accountancy ledger legislation liabilities manufacturing matter ment Merchandise methods months municipal National banks operation paper payment Pennsylvania practice present President principles profession professional Profit and Loss purchase question railway received reserve result securities selling short selling Sinking Fund Income Society of Certified speculation statement tion trade transactions trial balance University usurious York York University