NCJ Number
69349
Date Published
Unknown
Length
132 pages
Annotation
THIS TRAINING MANUAL PROVIDES BASIC INFORMATION ON ACCOUNTING CONCEPTS AND TERMINOLOGY FOR STATE AND LOCAL LAW ENFORCEMENT OFFICERS IN ORDER TO ASSIST THEM IN THE INTERVIEWING OF WHITE COLLAR CRIMINALS.
Abstract
THE MANUAL FOCUSES ON THE HISTORY OF ACCOUNTING, ACCOUNTING AND THE FUNDAMENTAL EQUATION, THE ANALYSIS OF A BALANCE SHEET, DEBIT AND CREDIT ENTRIES, LEDGERS, JOURNALS, THE ANALYSIS OF INCOME STATEMENTS, THE VOUCHER SYSTEM, MERCHANDISE INVENTORY METHODS, BUSINESS ORGANIZATIONS, THE PARTNERSHIP, AND THE CORPORATION. EXAMPLE PROBLEMS ARE PRESENTED; AND SAMPLE FORMS, VOUCHERS, LEDGER AND JOURNAL PAGES, AND CHECKS ARE PROVIDED. A GLOSSARY OF TERMS IS INCLUDED.