20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs
20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs
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In our eReader you can find the full English version of the book. Read 20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book 20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs
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To quickly assess the difficulty of the text, read a short excerpt:
At the close of 6ach fiscal period with the percentage of ac- counts receivable considered uncollectible by the manage- ment.
BOOKKEEPING AND ACCOUNTING.
169 If 3. The Balance of this Account shows the net amount of reserve available to take care of worthless accounts. It may be shown on the Balance Sheet as a deduction from accounts receivable or as a liability, preferably as a deduction.
1[ 4. To Close the Reserve for Doubtful Accounts Account. This account is not closed unless it is necessar...y to transfer the balance to a new page. When closed for this purpose, the balance, together with the date of closing and the new page, are^entered on the smaller side, the account ruled with single and double red lines and footed with black ink. If closed direct, the entry is written with red ink; if closed by a journal entry, it is written with black ink.
NOTE. Some bookkeepers close those accounts that are long past due and considered uncol- lectible into a Doubtful Accounts account and carry the balance in this account until assured that collection can not be made; the amount is then charged to the Reserve for Doubtful Accounts account.
What to read after 20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs?
You can find similar books in the "Read Also" column, or choose other free books by James William Baker to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
At the close of 6ach fiscal period with the percentage of ac- counts receivable considered uncollectible by the manage- ment.
BOOKKEEPING AND ACCOUNTING.
169 If 3. The Balance of this Account shows the net amount of reserve available to take care of worthless accounts. It may be shown on the Balance Sheet as a deduction from accounts receivable or as a liability, preferably as a deduction.
1[ 4. To Close the Reserve for Doubtful Accounts Account. This account is not closed unless it is necessar...y to transfer the balance to a new page. When closed for this purpose, the balance, together with the date of closing and the new page, are^entered on the smaller side, the account ruled with single and double red lines and footed with black ink. If closed direct, the entry is written with red ink; if closed by a journal entry, it is written with black ink.
NOTE. Some bookkeepers close those accounts that are long past due and considered uncol- lectible into a Doubtful Accounts account and carry the balance in this account until assured that collection can not be made; the amount is then charged to the Reserve for Doubtful Accounts account.
What to read after 20th Century Bookkeeping And Accounting; a Treatise On Modern Bookkeeping, Acounting, And Business Customs?
You can find similar books in the "Read Also" column, or choose other free books by James William Baker to read onlineMoreLess
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