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The other was that the interest income and expense was handled by journal entries.
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Some people seem to think that they are as private as letters, phone calls, or journal entries.
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Gradually, I wrote lengthier journal entries, and subsequently began blogging about my experience.
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As I have mentioned elsewhere, I have come to believe that nobody believes in journal entries except accountants.
FORBES: Sysco Journal Entries Not Respected by Massachusetts Tax Board
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Effectiveness of controls over models and spreadsheets that produce documentation for journal entries that can materially affect external financial reporting.
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Collected as "To Myself: Notes on Life, Art, and Artists, " Redon's journal entries nevertheless do not serve as a guide to the significance of his own work.
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Designing internal controls and accounting strategies, approving journal entries, and giving final signoff on technical accounting treatments is a clear breach of independence for an external auditor.
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From there, he addressed his journal entries to his wife.
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Several audit firm professionals tried to convince the SEC and PCAOB staff that they were mistaken in the belief that broker-dealer auditors could not sign the broker-dealer audit opinion as well as help implement accounting software, prepare period-end journal entries and compile those same financial statements and regulatory reports that they would audit.
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Besides the letters (to a range of correspondents stretching from John Lennon and John Updike to Rajiv Gandhi and the socks department at Brooks Brothers), there are memorandums (many to the four Presidents he served, Lyndon Johnson and Gerald Ford being the others), notes to himself summarizing conversations he considered important, and entries from his private journal, which include some delightful travel writing.
NEWYORKER: Politics and Prose