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Certificates and Reports (Continued)
Standard forms of borrowers' statement:
PAGE
CHAPTER XVI. CERTIFICATES AND REPORTS (Continued)
Statements requested by credit managers...
224
Credit statement recommended by National Association of Credit Men.
Liens and hypothecations..
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PROFIT AND LOSS STATEMENT
General considerations...
Condensed form of profit and loss statement..
Arrange accounts to show comparison with previous periods and unit costs.
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Completed audit defined.
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Continuous audit defined..
Audit note books, their value discussed.
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Cooley's "American Audit Record," specimen pages.
Interest receivable; outside ventures and loans; bank interest.
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Discount for prepayment..
Trade discounts, test of.
Rents receivable...
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Realizations from items previously charged to profit and loss.
Consignments and goods out on "memorandum"...
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Organization and other similar expenses which affect more than one year's
operation....
Selling campaigns and seasonal business.
Extraordinary expenditures.
Legal expenses and “graft”.
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Repairs and renewals..
Allowances and returns.
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General considerations: the "efficiency engineer" and the stationery "audit"
CHAPTER XXI. DEPRECIATION
Definitions, fluctuation, and depreciation...
N. Y. Court of Appeals and Treasury Department, definitions of depre-
317
Sinking fund requirements to retire bonds, etc., must not be confused with
Provision of the law and Treasury Department ruling on.
Nipissing Mines Company case...
Treasury decision 1742.
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CHAPTER XXIII. SPECIAL POINTS IN DIFFERENT
CLASSES OF AUDITS
N. Y. National City Bank's circular on Bank Examination by Directors. 358
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Ex-clearing house blotter; general ledger; customers' ledger; stock record;
margin record...
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Record of money loans; record of stock loans; other books; use of abbre-