This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ...a balance may be checked how much has been received by the person handling the fund. The advantage of the fixed fund is the fact that one is able to tell by looking at the ledger or the trial balance, that the person in charge of the fund should have a certain amount, say $50 in cash or paid vouchers. ...
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ...a balance may be checked how much has been received by the person handling the fund. The advantage of the fixed fund is the fact that one is able to tell by looking at the ledger or the trial balance, that the person in charge of the fund should have a certain amount, say $50 in cash or paid vouchers. Most auditors should, it seems, prefer the latter method over the first since it facilitates their work; also the scheme of showing the subsequent debit and credit items even though they represent only disbursements and re-imbursements. If the debit and credit items are shown, one may see at a glance the relation of the fund to the disbursements, which in substance means determining whether or not the fund is adequate. Further than this, it enables one to compare the amount of the disbursements month by month. If they run at about the same amount each month and then suddenly rise, the fact is brought to the attention immediately by looking at the account. Where there is a summary and the operation of the petty cash account can be seen, a historical record of the transactions is afforded. This record is sometimes convenient since it shows how much time usually elapses between the preparation of the voucher and the re-imbursement for same. This is specially true in the case of branch offices where the petty cashier is at some distance from the general office. The record shows that the voucher was received on a certain date and that the re-imbursement check was issued on a certain subsequent date. The auditor who is having his experience of counting petty cash for the first time will undoubtedly appreciate the advantages of the fixed petty cash fund. Where the other method is in use he will be obliged to get a transcript of all the petty cash...
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Add this copy of Principles of Auditing to cart. $21.61, new condition, Sold by Books2anywhere rated 5.0 out of 5 stars, ships from Fairford, GLOUCESTERSHIRE, UNITED KINGDOM, published 2022 by LEGARE STREET PR.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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Fine. Sewn binding. Cloth over boards. 208 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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New. Sewn binding. Cloth over boards. 208 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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Fine. Sewn binding. Cloth over boards. 208 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
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New. Sewn binding. Cloth over boards. 208 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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