Audit Program #10 - Apple Blossom Cologne Company Audit...

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Apple Blossom Cologne Company Audit Program for Capital Stock and Retained Earnings AP - 10 W/P Ref Initials Existence or Occurrence; Rights and Obligations 1. Obtain or prepare an analysis of number of shares and amount of each class of capital stock. 2. Trace beginning balances to prior year's working papers. 3. Examine corporate minutes, articles of incorporation, stock permits, broker's advises, cash receipts or disbursements as necessary to support changes in capital structure. 4. Obtain or prepare an analysis of the treasury stock account and transactions. 5. Vouch treasury stock transactions during the period. 6. Account for and inspect treasury stock certificates noting that they are in the name of the company and are properly endorsed. 7. Obtain or prepare an analysis of Other Contributed Capital accounts for the period: (a) Trace beginning balances to prior year's working papers. (b) Examine supporting documents for all changes in Other Contributed
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This note was uploaded on 05/06/2009 for the course ACCT ACCT2 taught by Professor Asifbashir during the Spring '08 term at Aarhus Universitet.

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