Keister's Corporation Accounting and Auditing: A Practical Treatise on Higher AccountingBurrows brothers Company, 1905 - 569 páginas |
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Página x
... Inventory without Invoicing . To find the Loss and Gain . Cash Sales , Credit Sales . By Express C. O. D. , By Freight C. O. D. Entering Invoices . Entries in Special columns . Ex- PAGES . planations of Entries . To and By . K CONTENTS .
... Inventory without Invoicing . To find the Loss and Gain . Cash Sales , Credit Sales . By Express C. O. D. , By Freight C. O. D. Entering Invoices . Entries in Special columns . Ex- PAGES . planations of Entries . To and By . K CONTENTS .
Página 18
... column of the Day Book being posted to the Dr. side of the Ledger and all the sums in the Cr . column being posted to the Cr . side of the Ledger , it is evident that the difference between the debits and credits of one book must be ...
... column of the Day Book being posted to the Dr. side of the Ledger and all the sums in the Cr . column being posted to the Cr . side of the Ledger , it is evident that the difference between the debits and credits of one book must be ...
Página 110
... columns in November , 1893 . The solutions given by the readers are amusing , to say the least . Before making the entries , let us understand the conditions , which are as follows : The company was incorporated for $ 80,000 , eight ...
... columns in November , 1893 . The solutions given by the readers are amusing , to say the least . Before making the entries , let us understand the conditions , which are as follows : The company was incorporated for $ 80,000 , eight ...
Página 209
... Columns . In making entries in a Journal or Cash Book having special columns , the name of the account should be omitted , because the amount being placed in the special column , signi- fies the account to which it belongs . When the ...
... Columns . In making entries in a Journal or Cash Book having special columns , the name of the account should be omitted , because the amount being placed in the special column , signi- fies the account to which it belongs . When the ...
Página 213
... columns , the accountant will find a rate and wage table of great value , for instance , in case of a mining company where different rates are paid for mining coal , a rate sheet should be made for each rate , covering the largest ...
... columns , the accountant will find a rate and wage table of great value , for instance , in case of a mining company where different rates are paid for mining coal , a rate sheet should be made for each rate , covering the largest ...
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Keister's Corporation Accounting and Auditing: A Practical Treatise on ... David Armel Keister Visualização completa - 1905 |
Termos e frases comuns
account is charged Accounts Payable accrued Accts agent amount Assets and Liabilities association Auditor authority Bills Payable Bills Receivable bonds bookkeeper Capital Stock cars Cash Book cent certificate chargeable charter check number clerk Cleveland closed column company's Comptroller contract corporation cost creditors Debit Cash debt declared different divisions Directors discount Dividend dollars earnings entered examination Exchange expense firm footings Franchise freight holder Incandescent incorporated Installments Inventory investment invoices issued Joint Stock Company Journal labor Loss and Gain machinery Mdse Merchandise month Mortgage National Bank notes number of shares old firm organization certificate paid partners partnership payment Preferred Stock premium profits purchase Real Estate receipts repairs securities shareholders shown Sinking Fund sold statement Stock account Stock Ledger stockholders subscribed Subscription Surplus T. J. Smith ticket tion transfer Treasury Stock Trial Balance whole road
Passagens mais conhecidas
Página 126 - ... false entry in any book, report, or statement of the association, with intent, in either case, to injure or defraud the association or any other company, body politic or corporate, or any individual person, or to deceive any officer of the...
Página 122 - The shareholders of every national banking association shall be held individually responsible, equally and ratably, and not one for another, for all contracts, debts and engagements of such association, to the extent of the amount of their stock therein, at the par value thereof, in addition to the amount invested in such shares...
Página 129 - ... take possession of the books, records, and assets of every description of such association, collect all debts, dues, and claims belonging to such association, and, upon the order of a court of record of competent jurisdiction, may sell or compound all bad or doubtful debts, and, on a like order, sell all the real and personal property of such association, on such terms as the court shall direct...
Página 126 - ... issues or puts forth any certificate of deposit, draws any order or bill of exchange, makes any acceptance, assigns any note, bond, draft, bill of exchange, mortgage, judgment, or decree; or who makes any false entry in any book, report...
Página 126 - That the president and cashier of every such association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in the office where its business is transacted; and such list shall be subject to the inspection of all the shareholders and creditors of the association, and the officers authorized to assess taxes under state authority, during business hours of each day...
Página 125 - No association shall make any loan or discount on the security of the shares of its own capital stock, nor be the purchaser or holder of any such shares, unless such security or purchase shall be necessary to prevent loss upon a debt previously contracted in good faith...
Página 130 - ... district, or Territorial court of the United States to enjoin further proceedings in the premises; and such court, after citing the...
Página 119 - To exercise by its board of directors or duly authorized officers or agents, subject to law, all such incidental powers as shall be necessary to carry on the business of banking; by discounting and negotiating promissory notes, drafts, bills of exchange, and other evidences of debt; by receiving deposits; by buying and selling exchange, coin, and bullion; by loaning money on personal security; and by obtaining, issuing, and circulating notes according to the provisions of this title.
Página 131 - National banking association shall have obtained a judgment against it in any court of record, and made application, accompanied by a certificate from the clerk of the court stating that such judgment has been rendered and has remained unpaid for the space of thirty days, or whenever the Comptroller shall become satisfied of the insolvency of the National banking association, he may, after due examination of its affairs, in either case, appoint a receiver, who shall proceed to close up such association,...
Página 332 - Kent, or the custom of any borough, or any other particular custom, shall be in writing, and signed by the party so devising the same, or by some other person in his presence and by his express directions, and shall be attested and subscribed in the presence of the said devisor by three or four credible witnesses, or else they shall be utterly void and of- none effect.