Chapter 4 -- Balance Sheet Accounts and M-1 Analysis

 

Introduction........................................ 4-1

Comparative Review.................................. 4-1

Cash Account........................................ 4-2

Inventories......................................... 4-3

Buildings and Other Depreciable Assets.............. 4-3

Other Receivables................................... 4-4

Liabilities and Shareholder's Equity................ 4-4

Treasury Stock...................................... 4-4

Schedule M-1 Review................................. 4-5

 

Chapter 5 – Sales

 

Introduction........................................ 5-1

Categories of Charges............................... 5-4

Labor.......................................... 5-4

Sublet......................................... 5-4

Towing......................................... 5-4

Storage........................................ 5-5

Estimate Fees.................................. 5-5

Vehicle Sales.................................. 5-5

Sales Tax...................................... 5-5

Other Income Sources................................ 5-6

Rebates and Refunds of Expense................. 5-6

Sublease of Premises and Equipment............. 5-6

Advertising Space.............................. 5-6

Old Checks..................................... 5-6


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Chapter 1  Chapter 2   Chapter 3   Chapter 4    Chapter 5   Chapter 6    Chapter 7   Chapter 8    Chapter 9   Chapter 10    Glossary

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