Financial Accounting and Accounting Standards.pptVIP

IF NO——销售价格与应收账款之间的差额确认为损失，出售应收账款的收入作为负债。应收账款仍然是资产。 我国不允许直接冲销法 Steps: LO 10 Explain common techniques employed to control cash. The Imprest Petty Cash System Office Supplies Expense 42 Postage Expense 53 Entertainment Expense 76 Cash Over and Short 2 Cash 173 Custodian receives a company check to replenish the fund. Steps: LO 10 Explain common techniques employed to control cash. The Imprest Petty Cash System Cash 50 Petty cash 50 If the company decides that the amount of cash in the petty cash fund is excessive by $50, it lowers the fund balance as follows. LO 10 Explain common