The Profession of a Chartered Accountant and Other Lectures: Delivered to the Institute of Chartered Accountants in England and Wales, the Institute of Secretaries, &c., &cH. Good & Son, 1897 - 272 pages |
From inside the book
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Page 2
... amount of disrepute . The obtainment of the Charter was therefore welcomed , not only by the respect- able practitioners , but also by the commercial world , who felt the great advantage of there being a recognised institution , from ...
... amount of disrepute . The obtainment of the Charter was therefore welcomed , not only by the respect- able practitioners , but also by the commercial world , who felt the great advantage of there being a recognised institution , from ...
Page 8
... give express instructions as to the extent of the audit they require ; for example , in a firm the partners may agree that the full amount expended on plant and machinery , or on 8 THE PROFESSION OF A CHARTERED ACCOUNTANT .
... give express instructions as to the extent of the audit they require ; for example , in a firm the partners may agree that the full amount expended on plant and machinery , or on 8 THE PROFESSION OF A CHARTERED ACCOUNTANT .
Page 9
... amount expended on plant and machinery , or on a Lecture I. lease , may be taken as an asset , without any allowance for depreciation being charged against the profit and loss account . The parties interested , therefore , being ...
... amount expended on plant and machinery , or on a Lecture I. lease , may be taken as an asset , without any allowance for depreciation being charged against the profit and loss account . The parties interested , therefore , being ...
Page 12
... amount of trouble , and even anxiety , if they neglect to keep other books usually found in the offices of well- managed companies . The form of the Financial or Account Books vary according to the nature of the business transacted ...
... amount of trouble , and even anxiety , if they neglect to keep other books usually found in the offices of well- managed companies . The form of the Financial or Account Books vary according to the nature of the business transacted ...
Page 19
... amounts unpaid on the shares , but also whether the amounts stated as having been paid have been properly credited . The Liquidator's next duty is to investigate the claims sent to him in response to an advertisement stating the last ...
... amounts unpaid on the shares , but also whether the amounts stated as having been paid have been properly credited . The Liquidator's next duty is to investigate the claims sent to him in response to an advertisement stating the last ...
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The Profession of a Chartered Accountant: And Other Lectures, Delivered to ... Francis W. Pixley No preview available - 2015 |
Common terms and phrases
Act of Parliament agent agreement amounts due apply appointment Arbitrator Articles of Association ascertain audit Auditor award balance sheet Bankruptcy Board of Trade book-keeping books of account called capital Cash Book certificate charged Chartered Accountant clause clients commencement committee of inspection Companies Act contributories course Court creditors debtor debts deeds depreciation directors dividend duties entries examination executors expenditure firm fraud interest investigation investments Lecture VII Ledger Liabilities and Assets Liquidator Loss Account matters meeting ment MOORGATE STREET mortgages nature necessary notice obtain Official Receiver paid parties partnership pass book payment period person practice prepared profession professional Accountant Profit and Loss proper prospectus public companies realisation receipts reference registered require respect responsibility revenue account secretary securities shareholders shares solicitor Special Manager statement of affairs submission submitted taken credit transactions trial balance Trustee usually winding-up
Popular passages
Page 234 - In paying to each partner rateably what is due from the firm to him for advances as distinguished from capital: 3.
Page 61 - An auditor, however, is not bound to do more than exercise reasonable care and skill in making inquiries and investigations. He is not an insurer ; he does not guarantee that the books do correctly show the true position of the company's affairs ; he does not even guarantee that his balance sheet is accurate according to the books of the company.
Page 211 - The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but...
Page 211 - The advance of money by way of loan to a person engaged or about to engage in any business on a contract with that person that the lender shall receive a rate of interest varying with the profits...
Page 244 - If an appointed arbitrator refuses to act, or is incapable of acting, or dies, and the submission does not show that it was intended that the vacancy should not be supplied...
Page 259 - ... all books, deeds, papers, accounts, writings, and documents within their possession or power respectively which may be required or called for and do all other things which during the proceedings on the reference the arbitrators or umpire may require.
Page 246 - ... think fit, accept any composition, or any security, real or personal, for any debt, or for any property, real or personal, claimed, and may allow any time for payment...
Page 230 - On the dissolution of a partnership every partner is entitled, as against the other partners in the firm, and all persons claiming through them in respect of their interests as partners, to have the property of the partnership applied in payment of the debts and liabilities of the firm...
Page 245 - Vacancy should not be supplied ; and if on such a Reference One Party fail to appoint an Arbitrator, either originally or by way of Substitution as aforesaid, for Seven clear Days after the other Party shall...
Page 189 - To sell the real and personal and heritable and moveable property, effects and things in action of the company by public auction or private contract, with power to transfer the whole thereof to any person or company, or to sell the same in parcels...