Guide to the Study of Auditing
Guide to the Study of Auditing
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(See "Accoun- ing Principles. ") How should a reserve for deprecia- tion appear in the books? Where sinking funds are AUDITING THEORY AND PRACTICE Montgomery 23 operated in connection with obligations on mines, etc. , and where they agree in amount with the depletion of the property, need provision be made for depreciation or depletion? (See "Income on Reserve Investments" "Accounting Principles. " ) 178. Explain the use and purpose of a reserve for exhaustion account. Under a condition in whic...h sinking fund requirements provide for the setting aside of a sum greatly in excess of the proper charge for depletion, how would you provide for the proper display of information as to earnings in the profit and loss account? Of what should a reserve for working capital consist and what is its purpose?
179. How should dividends on cumulative pre- ferred stock which are in arrears appear in the bal- ance sheet? What book entry, if any, should be made? ( See "Accounting Principles. " ) Where should "Surplus" appear in the balance sheet?
What to read after Guide to the Study of Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Samuel F Samuel Frederick Racine to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
(See "Accoun- ing Principles. ") How should a reserve for deprecia- tion appear in the books? Where sinking funds are AUDITING THEORY AND PRACTICE Montgomery 23 operated in connection with obligations on mines, etc. , and where they agree in amount with the depletion of the property, need provision be made for depreciation or depletion? (See "Income on Reserve Investments" "Accounting Principles. " ) 178. Explain the use and purpose of a reserve for exhaustion account. Under a condition in whic...h sinking fund requirements provide for the setting aside of a sum greatly in excess of the proper charge for depletion, how would you provide for the proper display of information as to earnings in the profit and loss account? Of what should a reserve for working capital consist and what is its purpose?
179. How should dividends on cumulative pre- ferred stock which are in arrears appear in the bal- ance sheet? What book entry, if any, should be made? ( See "Accounting Principles. " ) Where should "Surplus" appear in the balance sheet?
What to read after Guide to the Study of Auditing?
You can find similar books in the "Read Also" column, or choose other free books by Samuel F Samuel Frederick Racine to read onlineMoreLess
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