Business Accounting Reading Guide
Business Accounting Reading Guide
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II, 125 Journal entries, I, 184 Refund ticket, II, 225 Form, II, 226 Register, II. 125 Form, II, 125 Sales, I, 99 Rebates and allowances account, analysis of, I, 411 ALTERATIONS OR ADDITIONS, Expenditures on, capital charges, IV, 47, 61, 235-237 ALTERNATE SALES SYSTEM FOR A SMALL CON- CERN, II, 172 Form, II, 172 AMERICAN INSTITUTE OF ACCOUNTANTS, I, 14 AMERICAN PLAN, HOTEL, II, 432 AMORTIZATION, Bonds, IV, 128, 135 Problems, V, 146, 148 Debt, IV, 153 Sinking fund method compared with, IV, 153, ...164 ANALYSIS, (See also "Account*, classification, " "Schedule") Accounts, Credit accounts, I, 415-425 Debit accounts, I. 399-414 Expense, indirect (See ' Expense, distribu- tion") Pay-roll (See "Pay-roll") ANALYSIS SHEETS, Allowances, II, 126 Form, II, 120 Textile costs (See under "Textile costa") ANNUITY, IV, 144-154 (See also "Sinking fund") Amount of, IV, 146-148, 151-158 Computation of, Problems, V, 146, 165, 166 Compound discount, IV, 149, 153 Compound interest, IV, 144-146, 153 Nature of problem, IV, 9 Principle based on, IV, 144 Future worth, IV, 146-148, 151, 153 Present worth, IV, 148-151, 153 Problem, V, 146 Rents of, IV, 146 APPLIED RATES OF EXPENSE DISTRIBUTION, HI, 212, 271-285 (See also under "Ex- pense, distribution over product") Adjustment between actual and, III, 212, 282-285, 295 APPRAISAL (See "Valuation") APPRECIATION, Fixed assets, IV, 96 Land values, I, 325; IV, 231 ARTICLES or PARTNERSHIP, II, 13 ARTICULATION STATEMENT, DEFINED, IV, 413 ASSEMBLY PRODUCTS, III, 66 ASSET AND LIABILITY METHOD OF DETERMIN- ING PROFIT OR Loss, I, 392, 393; IV, 52 ASSETS, Accounts, I, 65 Appreciation, IV, 96 Problems, V, 66, 70 Arrangement on balance sheet, IV, 281 Ascertaining, method of, I, 46 Book value, I, 132, 133, 138 Current, I, 65; IV, 215-229 Accounts receivable, assignment of, IV, 221 Accounts receivable, valuation of, IV, 218 Bad debts, accounting for, IV, 219 GENERAL INDEX 143 ASSETS Continued Current Continued Bad debts, reserve for, IV, 216 Basis of valuation of, IV, 44, 46 Classification, IV, 215 Problem, V, 319 Defined, IV, 215 Merchandise inventory, IV, 222 Merchandise inventory, insurance of, IV, 227, 228 Merchandise inventory, pricing of, IV, 224 Nature of, IV, 215 Stock-in-trade, IV, 223, 227 Stocks and bonds as, IV, 334, 335 Deferred expense, I, 65 Defined, I, 20, 21 Depreciation, I, 315; IV, 12 (See also "De- preciation") Disposition of, Losses, I, 35 Payments, I, 35 Withdrawals, I, 35 Estate accounting for, II, 405-407 Existence of, verification of, IV, 419 Fixed, I, 62, 65; IV, 230-238 Basis of valuation of, IV, 44, 45 Buildings, IV, 234-237 Changes in valuation of, IV, 96 Land, IV, 231-234 Machinery and equipment, IV, 237, 238 -Nature of, IV, 230 Reserve for depreciation on, IV, 115 Sale of, I.
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You can find similar books in the "Read Also" column, or choose other free books by Harold Dudley Greeley to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
II, 125 Journal entries, I, 184 Refund ticket, II, 225 Form, II, 226 Register, II. 125 Form, II, 125 Sales, I, 99 Rebates and allowances account, analysis of, I, 411 ALTERATIONS OR ADDITIONS, Expenditures on, capital charges, IV, 47, 61, 235-237 ALTERNATE SALES SYSTEM FOR A SMALL CON- CERN, II, 172 Form, II, 172 AMERICAN INSTITUTE OF ACCOUNTANTS, I, 14 AMERICAN PLAN, HOTEL, II, 432 AMORTIZATION, Bonds, IV, 128, 135 Problems, V, 146, 148 Debt, IV, 153 Sinking fund method compared with, IV, 153, ...164 ANALYSIS, (See also "Account*, classification, " "Schedule") Accounts, Credit accounts, I, 415-425 Debit accounts, I. 399-414 Expense, indirect (See ' Expense, distribu- tion") Pay-roll (See "Pay-roll") ANALYSIS SHEETS, Allowances, II, 126 Form, II, 120 Textile costs (See under "Textile costa") ANNUITY, IV, 144-154 (See also "Sinking fund") Amount of, IV, 146-148, 151-158 Computation of, Problems, V, 146, 165, 166 Compound discount, IV, 149, 153 Compound interest, IV, 144-146, 153 Nature of problem, IV, 9 Principle based on, IV, 144 Future worth, IV, 146-148, 151, 153 Present worth, IV, 148-151, 153 Problem, V, 146 Rents of, IV, 146 APPLIED RATES OF EXPENSE DISTRIBUTION, HI, 212, 271-285 (See also under "Ex- pense, distribution over product") Adjustment between actual and, III, 212, 282-285, 295 APPRAISAL (See "Valuation") APPRECIATION, Fixed assets, IV, 96 Land values, I, 325; IV, 231 ARTICLES or PARTNERSHIP, II, 13 ARTICULATION STATEMENT, DEFINED, IV, 413 ASSEMBLY PRODUCTS, III, 66 ASSET AND LIABILITY METHOD OF DETERMIN- ING PROFIT OR Loss, I, 392, 393; IV, 52 ASSETS, Accounts, I, 65 Appreciation, IV, 96 Problems, V, 66, 70 Arrangement on balance sheet, IV, 281 Ascertaining, method of, I, 46 Book value, I, 132, 133, 138 Current, I, 65; IV, 215-229 Accounts receivable, assignment of, IV, 221 Accounts receivable, valuation of, IV, 218 Bad debts, accounting for, IV, 219 GENERAL INDEX 143 ASSETS Continued Current Continued Bad debts, reserve for, IV, 216 Basis of valuation of, IV, 44, 46 Classification, IV, 215 Problem, V, 319 Defined, IV, 215 Merchandise inventory, IV, 222 Merchandise inventory, insurance of, IV, 227, 228 Merchandise inventory, pricing of, IV, 224 Nature of, IV, 215 Stock-in-trade, IV, 223, 227 Stocks and bonds as, IV, 334, 335 Deferred expense, I, 65 Defined, I, 20, 21 Depreciation, I, 315; IV, 12 (See also "De- preciation") Disposition of, Losses, I, 35 Payments, I, 35 Withdrawals, I, 35 Estate accounting for, II, 405-407 Existence of, verification of, IV, 419 Fixed, I, 62, 65; IV, 230-238 Basis of valuation of, IV, 44, 45 Buildings, IV, 234-237 Changes in valuation of, IV, 96 Land, IV, 231-234 Machinery and equipment, IV, 237, 238 -Nature of, IV, 230 Reserve for depreciation on, IV, 115 Sale of, I.
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