The American Accountants Manual Vol I Examination Questions
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In our eReader you can find the full English version of the book. Read The American Accountants Manual Vol I Examination Questions 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 The American Accountants Manual Vol I Examination Questions
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R/ 'I' i : lM:-!lii f I S 4Sl?
lill . 1 f iiglii l 8 gs s STATEMENTS OF AFFAIRS.
STATEMENTS OF AFFAIRS.
A Statement of Affairs, although in some respects resembling- both a Balance Sheet and a Statement of Assets and Liabilities, possesses certain features peculiar to itself and fulfills certain purposes that are beyond the scope and capacity of either of the other two forms to accom- plish.
Whereas a Balance Sheet and a Statement of Assets and Liabilities have the same end in view, but differ ...from each other in the respect that a Balance Sheet is prepared from a ledger kept by double entry, and a Statement of Assets and Liabilities from a ledger kept by single-entry or even less systematic records, a Statement of Affairs may be derived from either of the above sources or in the absence of accounts altogether from the testimony and memoranda of the insolvent debtor and the claims as presented and proven by his various creditors.
A Statement of Affairs has to deal almost exclusively with insol- vent estates that are about to or have passed into the hands of an as- signee or receiver under a voluntary or a compulsory liquidation, and has for its object, as its name implies, the revealing of the condition of the affairs of the estate with respect to the interest of the creditors and the prospective dividend they may receive.
What to read after The American Accountants Manual Vol I Examination Questions?
You can find similar books in the "Read Also" column, or choose other free books by Frank Broaker to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
R/ 'I' i : lM:-!lii f I S 4Sl?
lill . 1 f iiglii l 8 gs s STATEMENTS OF AFFAIRS.
STATEMENTS OF AFFAIRS.
A Statement of Affairs, although in some respects resembling- both a Balance Sheet and a Statement of Assets and Liabilities, possesses certain features peculiar to itself and fulfills certain purposes that are beyond the scope and capacity of either of the other two forms to accom- plish.
Whereas a Balance Sheet and a Statement of Assets and Liabilities have the same end in view, but differ ...from each other in the respect that a Balance Sheet is prepared from a ledger kept by double entry, and a Statement of Assets and Liabilities from a ledger kept by single-entry or even less systematic records, a Statement of Affairs may be derived from either of the above sources or in the absence of accounts altogether from the testimony and memoranda of the insolvent debtor and the claims as presented and proven by his various creditors.
A Statement of Affairs has to deal almost exclusively with insol- vent estates that are about to or have passed into the hands of an as- signee or receiver under a voluntary or a compulsory liquidation, and has for its object, as its name implies, the revealing of the condition of the affairs of the estate with respect to the interest of the creditors and the prospective dividend they may receive.
What to read after The American Accountants Manual Vol I Examination Questions?
You can find similar books in the "Read Also" column, or choose other free books by Frank Broaker to read onlineMoreLess
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