Intermediate AccountingWiley, 1988 - 1274 страница Intermediate Accounting by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate texts are measured. Throughout the thirty years, and ten best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. This Updated Edition features and incorporates the 2005 FASB key accounting standards that have been updated since the original publication of "Intermediate Accounting, 11th Edition." The Updated Eleventh Edition maintains the qualities for which the text is globally recognized, and continues to be your students' gateway to the profession! Included in the package is the "Problem-Solving Survival Guide." |
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Страница 268
... bank and the bank's record of the company's cash that is on deposit . Reconciliation of Bank Balances Generally , at the end of each calendar month the bank supplies each customer with a bank statement ( a copy of the bank's account ...
... bank and the bank's record of the company's cash that is on deposit . Reconciliation of Bank Balances Generally , at the end of each calendar month the bank supplies each customer with a bank statement ( a copy of the bank's account ...
Страница 269
... bank statement ( end of period ) Add : Deposits in transit Undeposited receipts ( cash on hand ) Bank errors that understate the bank statement balance Deduct : Outstanding checks Bank errors that overstate the bank statement balance ...
... bank statement ( end of period ) Add : Deposits in transit Undeposited receipts ( cash on hand ) Bank errors that understate the bank statement balance Deduct : Outstanding checks Bank errors that overstate the bank statement balance ...
Страница 319
... bank in error . 7. Proceeds of a note of Andrea Arshem collected by the bank on December 10 , 1983 , were not entered on the books : Principal Interest $ 2,000 20 2,020 Less collection charge 5 $ 2,015 8. Interest on a bank loan for the ...
... bank in error . 7. Proceeds of a note of Andrea Arshem collected by the bank on December 10 , 1983 , were not entered on the books : Principal Interest $ 2,000 20 2,020 Less collection charge 5 $ 2,015 8. Interest on a bank loan for the ...
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accounting principles Accounting Standards accounts receivable accrued adjusting entries AICPA adapted amortization annual assume balance sheet bank basis bonds payable book value carrying amount charged common stock Company company's computed convertible corporation cost or market current assets current liabilities debit debt December 31 determined disclosure discount earnings per share ending inventory enterprise entry to record equipment estimated example extraordinary item fair market value FASB Financial Accounting financial statements fund future amount gain or loss goodwill illustrate income statement income taxes incurred interest expense interest rate investment issuance issued January journal entries LIFO long-term lower of cost market price marketable equity securities merchandise method net realizable value Notes Payable Notes Receivable operations paid par value payment period preferred stock premium present value purchase result retained earnings selling sold stock dividend stockholders straight-line transactions treasury stock trial balance valuation warrants