Corporation Accounting
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In our eReader you can find the full English version of the book. Read Corporation Accounting 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 Corporation Accounting
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However, most corporations follow the practice of investing in such securities, knowing that they can be used at any time as collateral for securing bank loans or for sale on the stock exchange.
It should be remembered that any "surplus" is always represented by an equivalent of assets, but as a rule these assets are not earmarked or in any way designated except perhaps as investments. In case a special surplus fund is created by setting aside cash, an account must be opened under the caption "...Surplus Fund" or "Investments/' or any other designating term. Such outside investments may, but generally do not, represent all of surplus profits. Sur- plus account always shows a credit balance (unless a deficit occurs), while the surplus fund (or any other fund) shows a debit balance. Income from surplus funds invested should, of course, be credited to Income account CHAPTER XXIV FORMS OF STATEMENTS 294. Corporate Reports There are two types of corporate reports and statements : those rendered by the directors and corporate officials to the stockholders and governmental authorities, and those ren- dered by the accounting department of the corporation to the executives.
What to read after Corporation Accounting?
You can find similar books in the "Read Also" column, or choose other free books by Robert Joseph Bennett to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
However, most corporations follow the practice of investing in such securities, knowing that they can be used at any time as collateral for securing bank loans or for sale on the stock exchange.
It should be remembered that any "surplus" is always represented by an equivalent of assets, but as a rule these assets are not earmarked or in any way designated except perhaps as investments. In case a special surplus fund is created by setting aside cash, an account must be opened under the caption "...Surplus Fund" or "Investments/' or any other designating term. Such outside investments may, but generally do not, represent all of surplus profits. Sur- plus account always shows a credit balance (unless a deficit occurs), while the surplus fund (or any other fund) shows a debit balance. Income from surplus funds invested should, of course, be credited to Income account CHAPTER XXIV FORMS OF STATEMENTS 294. Corporate Reports There are two types of corporate reports and statements : those rendered by the directors and corporate officials to the stockholders and governmental authorities, and those ren- dered by the accounting department of the corporation to the executives.
What to read after Corporation Accounting?
You can find similar books in the "Read Also" column, or choose other free books by Robert Joseph Bennett to read onlineMoreLess
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