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 19
... commencement of the winding - up ; but in any case the claims have to be compared with the books before admitted , and when a difference exists , and the Liquida- tor is of opinion the claim is incorrect , he must be prepared to prove ...
... commencement of the winding - up ; but in any case the claims have to be compared with the books before admitted , and when a difference exists , and the Liquida- tor is of opinion the claim is incorrect , he must be prepared to prove ...
Page 39
... commence with the balance from the trading account ; this is the gross profit , and here again the advisability of condensing the items of expenditure into as few headings as possible , or setting them forth fully , has for the same ...
... commence with the balance from the trading account ; this is the gross profit , and here again the advisability of condensing the items of expenditure into as few headings as possible , or setting them forth fully , has for the same ...
Page 49
... be clearly understood at the commencement of the audit , so that there may be afterwards no ground for complaint by the client that a sufficiently searching E Lecture III . investigation has not been made , or AUDITING . 49.
... be clearly understood at the commencement of the audit , so that there may be afterwards no ground for complaint by the client that a sufficiently searching E Lecture III . investigation has not been made , or AUDITING . 49.
Page 58
... commencement and end of the period under audit is brought into the trading or revenue account . An Auditor is not , of course , responsible for the accuracy of this item , but he should inquire into the method on which the stock has ...
... commencement and end of the period under audit is brought into the trading or revenue account . An Auditor is not , of course , responsible for the accuracy of this item , but he should inquire into the method on which the stock has ...
Page 71
... commence the investigation of the accounts in- trusted to him , and in the prosecution of his audit he should be exceedingly systematic in all his steps . An Auditor has practically to guard himself against three classes of errors ...
... commence the investigation of the accounts in- trusted to him , and in the prosecution of his audit he should be exceedingly systematic in all his steps . An Auditor has practically to guard himself against three classes of errors ...
Other editions - View all
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...