Renns Practical Auditing a Working Manual for Auditors Describing in Complete

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Renns Practical Auditing a Working Manual for Auditors Describing in Complete
George Benton Renn
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53 Freight on Cargo Coal 32064. 52 Freight on Rail Coal 299. 16 Switching 9. 00 Discharging Bituminous. (See Re- port) 6691. 84 Discharging Anthracite. (See Re- port) 2645. 17 Loading Bituminous. (See Re- port) 8462. 41 Loading Anthracite. (See Re- port) 7936. 18 $209002. 43 SELLING AND GENERAL EX- PENSES: Commissions: Bituminous Car Coal Sales $2617. 53 Anthracite Car Coal Sales 812. 70 $3430. 23 Traveling Expenses 465. 26 Salaries 2525. 00 General and Dock Expense. (See Report) 6596. 47 Teami...ng 2558. 02 Postage, Printing and Stationery. 185. 73 Telephone and Telegraph 164. 35 15925. 06 TAXES AND INSURANCE 1785. 70 CARGO INSURANCE 275. 58 $235488. 92 BALANCE, Loss brought down .... $6507. 08 INTEREST ON BORROWED CAPITAL (less Interest and Dis- count earned) 610. 53 $7117. 61 A SPECIMEN REPORT 89 NO. 4.
SHIPPING CO. , CHICAGO.
for the year ended March 31st, 1906.
CREDITS. 1906. Mch. 31. INVENTORY: Coal on hand $ 48393. 05 SALES: Bituminous Coal sold Customers $121730. 38 Anthracite Coal sold Customers 21383.


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