Real Estate Accounts Treating of the Proper Classification Construction And O
Real Estate Accounts Treating of the Proper Classification Construction And O
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From these figures, it is evident that the average selling price was about $157, and the net profit $94 per lot.
With these facts, the unearned profit is as follows : ^H X 14 X $94 = $694. 87 $2, 195 If we deduct this amount from the balance of the Gains account ($1, 576), it is found that the earned profits are $881. 13, of which two-thirds ($587. 42) is credited to Profit and Loss; one-third ($293. 71) is credited to account No. 91 (Rinders, T. ). $694. 87 remains in the Reserve Profits. The ...Expense account is carried to the debit of Profit and Loss. The Purchase account is verified by ascertaining that there remained unsold 54 lots, which, at $63 each, amount to $3, 402.
238. (88) Real Estate (Dr. $473, 130. 13) This account represents (as explained in 64) the actual cost of all real estate owned by the concern, except such subdivision tracts as are carried in separate accounts as for example, "Prospect Park Purchase. " In making up the ANALYSIS OF A TYPICAL TRIAL BALANCE 251 balance sheet, a schedule of this real estate should be pre- pared giving the book number of each piece, sufficient de- scription to identify it, and the value at which it is carried on the books.
What to read after Real Estate Accounts Treating of the Proper Classification Construction And O?
You can find similar books in the "Read Also" column, or choose other free books by Walter Mucklow to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
From these figures, it is evident that the average selling price was about $157, and the net profit $94 per lot.
With these facts, the unearned profit is as follows : ^H X 14 X $94 = $694. 87 $2, 195 If we deduct this amount from the balance of the Gains account ($1, 576), it is found that the earned profits are $881. 13, of which two-thirds ($587. 42) is credited to Profit and Loss; one-third ($293. 71) is credited to account No. 91 (Rinders, T. ). $694. 87 remains in the Reserve Profits. The ...Expense account is carried to the debit of Profit and Loss. The Purchase account is verified by ascertaining that there remained unsold 54 lots, which, at $63 each, amount to $3, 402.
238. (88) Real Estate (Dr. $473, 130. 13) This account represents (as explained in 64) the actual cost of all real estate owned by the concern, except such subdivision tracts as are carried in separate accounts as for example, "Prospect Park Purchase. " In making up the ANALYSIS OF A TYPICAL TRIAL BALANCE 251 balance sheet, a schedule of this real estate should be pre- pared giving the book number of each piece, sufficient de- scription to identify it, and the value at which it is carried on the books.
What to read after Real Estate Accounts Treating of the Proper Classification Construction And O?
You can find similar books in the "Read Also" column, or choose other free books by Walter Mucklow to read onlineMoreLess
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