10423 ACCOUNT NO. 2012 - INVESTMENT IN SECURITIES
(Revised 5/87)
Normal Balance: Debit
Purpose: This account shows the face value of investment in debt securities other than those recorded at cost in Account No. 2011.
Subsidiaries: Investments Ledger
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
| 33. Investment securities are purchased. |
34. Investment securities mature or are sold. |
