Beruflich Dokumente
Kultur Dokumente
Acquisition and
Repayment Cycle
Chapter 22
Notes payable
Contracts payable
Mortgages payable
Bonds payable
Interest expense
Accrued interest
Appropriations of retained earnings
Treasury stock
Dividends declared
Issue of Issue of
stock stock
Ending Ending
balance balance
Ending Ending
balance balance
1. Occurrence:
Recorded dividends occurred.
2. Completeness:
Existing dividends are recorded.
3. Accuracy:
Dividends are accurately recorded.
4. Occurrence:
Dividends are paid to stockholders
that exist.
5. Completeness:
Dividends payable are recorded.
6. Accuracy:
Dividends payable are accurately recorded.