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 8
... Deed of Partnership must be perused ; while if he has to audit the Accounts of executors or trustees , he should ask for the Will of the Testator . All these documents are , of course , subject to the Public Acts , with the sections of ...
... Deed of Partnership must be perused ; while if he has to audit the Accounts of executors or trustees , he should ask for the Will of the Testator . All these documents are , of course , subject to the Public Acts , with the sections of ...
Page 14
... deed of partnership that the Accounts shall be audited yearly or half - yearly by a Chartered Accountant named in the deed ; and if the incoming partner is providing a large portion of the capital , he would , in most cases , be able to ...
... deed of partnership that the Accounts shall be audited yearly or half - yearly by a Chartered Accountant named in the deed ; and if the incoming partner is providing a large portion of the capital , he would , in most cases , be able to ...
Page 63
... deeds should be produced , and also receipts for the last premiums on policies of insurance of perishable property . Where a company holds stock , shares , or debentures , they should be counted ; and , in the case of bonds to bearer ...
... deeds should be produced , and also receipts for the last premiums on policies of insurance of perishable property . Where a company holds stock , shares , or debentures , they should be counted ; and , in the case of bonds to bearer ...
Page 68
... to make a complete investigation , he must peruse the deed of partnership , making extracts therefrom of all sections referring to the accounts , and his responsibility is the greater in every respect should Lecture 68 AUDITING .
... to make a complete investigation , he must peruse the deed of partnership , making extracts therefrom of all sections referring to the accounts , and his responsibility is the greater in every respect should Lecture 68 AUDITING .
Page 72
... deed of settlement . In the case of a partnership , and specially where there is a sleeping partner , who looks to the Auditor to protect him , he should ascertain whether the drawings of the partners have exceeded the prescribed sums ...
... deed of settlement . In the case of a partnership , and specially where there is a sleeping partner , who looks to the Auditor to protect him , he should ascertain whether the drawings of the partners have exceeded the prescribed sums ...
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...