Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 57–ի 1-ից 5-ը:
Էջ 30
... contains in detail all the transactions affecting the cash , sometimes with other information . The relation of this ... containing more or less branches of the cash gives rise to other variations . I. The balance of the cash - book may ...
... contains in detail all the transactions affecting the cash , sometimes with other information . The relation of this ... containing more or less branches of the cash gives rise to other variations . I. The balance of the cash - book may ...
Էջ 31
... contain the account of checks and deposits . In keeping this account , the totals should be carried forward from page to page , not balanced at the foot of the page as is frequently done where the contents of the check - book are to be ...
... contain the account of checks and deposits . In keeping this account , the totals should be carried forward from page to page , not balanced at the foot of the page as is frequently done where the contents of the check - book are to be ...
Էջ 35
... containing only three , or at most six checks to a page , thirty to fifty may be described on a page , pro- vided we utterly abandon the idea of a stub from which the check is torn and enter the descriptiv matter on a single line . The ...
... containing only three , or at most six checks to a page , thirty to fifty may be described on a page , pro- vided we utterly abandon the idea of a stub from which the check is torn and enter the descriptiv matter on a single line . The ...
Էջ 43
... contains all of those accounts which relate to pro- duction : the result of this group is the cost of production , which is then taken to Group E , or trading account . Group B contains the several sales accounts , the total sales to be ...
... contains all of those accounts which relate to pro- duction : the result of this group is the cost of production , which is then taken to Group E , or trading account . Group B contains the several sales accounts , the total sales to be ...
Էջ 48
... containing signed statements not more than one year old ; ( 4 ) the promptness of reporting changes ; ( 5 ) arrangement and form ; ( 6 ) classification of reports according to excellency by districts . These data were furnished by the ...
... containing signed statements not more than one year old ; ( 4 ) the promptness of reporting changes ; ( 5 ) arrangement and form ; ( 6 ) classification of reports according to excellency by districts . These data were furnished by the ...
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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