Principles of Accounting: Raising Issues and Providing SolutionsDame Pub., 1997 - 1346 страница |
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Страница 105
... TRIAL BALANCE Learning Goal 8 Prepare a trial balance and use it to prepare financial statements . Periodically , we test the accuracy of the journalizing and posting process by preparing a trial balance . The steps in preparing a trial ...
... TRIAL BALANCE Learning Goal 8 Prepare a trial balance and use it to prepare financial statements . Periodically , we test the accuracy of the journalizing and posting process by preparing a trial balance . The steps in preparing a trial ...
Страница 106
... trial balance . Often errors occur when we interchange two digits of a number , called transposition . For example ... trial balance is $ 2,700 . When a transposition error occurs , the difference between total debits and total credits ...
... trial balance . Often errors occur when we interchange two digits of a number , called transposition . For example ... trial balance is $ 2,700 . When a transposition error occurs , the difference between total debits and total credits ...
Страница 208
... Trial Balance , add its title below the Trial Balance totals . In the case of Metro Delivery , we recorded accounts such as Insurance Expense , Office Supplies Expense , and Depreciation Expense - Trucks in this manner ( see Exhibit 4-5 ) ...
... Trial Balance , add its title below the Trial Balance totals . In the case of Metro Delivery , we recorded accounts such as Insurance Expense , Office Supplies Expense , and Depreciation Expense - Trucks in this manner ( see Exhibit 4-5 ) ...
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INTRODUCTION TO USING ACCOUNTING INFORMATION | 2 |
I | 3 |
Partnership Accounting | 14 |
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accounting equation accounting period Accounts Payable accounts receivable Acct adjusting entries amortization amount bad debts expense balance sheet bank Bonds Payable book value capital stock cash flows cash payments cash provided chapter closing entries column common stock common-size Company compute Corporation cost current assets Debbie Starr December 31 decrease Deduct depreciation expense discount employees ended December 31 ending inventory entry to record estimated Exhibit financial statements gross margin income statement income taxes increase interest expense investment invoice issued January journal entry Learning Goal LIFO long-term Merchandise Inventory method net income Notes Payable Notes Receivable Office Supplies operating activities owner's equity paid paid-in capital par value payroll percent preferred stock Prepaid Prepare purchase ratio Rent REQUIRED retained earnings shows sold statement of cash stockholders straight-line subsidiary ledger total assets Total liabilities total revenues transactions treasury stock trial balance voucher