Audit of the Capital Acquisition and Repayment Cycle(英文版)(ppt 32页)

Audit of the Capital Acquisition and Repayment Cycle(英文版)内容提要：
Finance and Investing Accounts：
Investments
Gains and losses on investments
Intangibles - goodwill, consolidations
Long term debt
Interest income/expense
Dividend income
Stock Accounts
Accounts in the Cycle：
Notes Payable
Contracts Payable
Mortgages Payable
Bonds Payable
Interest Expense
Accrued Interest
Cash in the Bank
Capital Stock – Common
Capital Stock – Preferred

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