The book Auditing Studies was written by author John Raymond Wildman Here you can read free online of Auditing Studies book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Auditing Studies a good or bad book?
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00. August, 1914, page 72, "Telegraph and Telephone" column overfooted $10. 00. In footing the sales book, which was simply a summary of sales, the errors detailed below were found : January, 1914, page 4, underfooted $80. 00. March, 1914, page 16, underfooted $0. 99. September, 1914, page 52, overfooted $10. 01. October, 1914, page 55, overfooted $1. 00. December, 1914, page 61, overfooted $20. 00. In footing the cash book : October, 1914, Receipt side: "Accounts Receivable" col- umn overfoote...d $10. 00. July, 1914, Disbursement side. "Accounts Payable" column overfooted $10. 00. An entry was found in the journal under date of December 31, 1914: Expense $0. 01 To Accounts receivable $0. 01 To adjust control to subsidiary accounts. The footing of the column in the Purchase journal "General Expense" in July, 1914, $21078, was posted to the "Postage" account. In the journal entry of November 16, 1914: Accounts payable $3, 910. 00 To Notes payable $3, 910. 00 The debit was posted correctly, but the credit was posted as $3, 905.
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