Journal of Accountancy, Հատոր 5American Institute of Certified Public Accountants, 1907 |
From inside the book
Արդյունքներ 88–ի 6-ից 10-ը:
Էջ 27
... less than the inventoried value : SCHEDULE D / INVENTORY . Realization of assets not in_inventory : CASH / SCHEDULE B. Collection of Income : CASH / SCHEDULE C. Necessary payments : SCHEDULE E , F , G , or H / CASH . 369. At the time of ...
... less than the inventoried value : SCHEDULE D / INVENTORY . Realization of assets not in_inventory : CASH / SCHEDULE B. Collection of Income : CASH / SCHEDULE C. Necessary payments : SCHEDULE E , F , G , or H / CASH . 369. At the time of ...
Էջ 30
... less branches of the cash gives rise to other variations . I. The balance of the cash - book may be considered as con- sisting of cash on hand , alone . All bank transactions are treated separately thru a bank account or accounts . A ...
... less branches of the cash gives rise to other variations . I. The balance of the cash - book may be considered as con- sisting of cash on hand , alone . All bank transactions are treated separately thru a bank account or accounts . A ...
Էջ 33
... indebtedness are less than the amount standing on the account as due ; and that it cannot be determined until the payment is actually made whether the discount - option will be utilized , or at 33 The Philosophy of Accounts .
... indebtedness are less than the amount standing on the account as due ; and that it cannot be determined until the payment is actually made whether the discount - option will be utilized , or at 33 The Philosophy of Accounts .
Էջ 34
... represent that the entire amount has been received and the discount refunded . Received from Customer , Extended for Discount , $ 2,934.62 $ 58.69 This follows the fact less closely than the method by 34 The Journal of Accountancy .
... represent that the entire amount has been received and the discount refunded . Received from Customer , Extended for Discount , $ 2,934.62 $ 58.69 This follows the fact less closely than the method by 34 The Journal of Accountancy .
Էջ 35
This follows the fact less closely than the method by concomi- tant column , and it does not agree with the bank pass - book , which will record only $ 2,875.93 as deposited . This latter , more fictitious method by two cash entries is ...
This follows the fact less closely than the method by concomi- tant column , and it does not agree with the bank pass - book , which will record only $ 2,875.93 as deposited . This latter , more fictitious method by two cash entries is ...
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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