The Accountant, 36. köide

Front Cover
Lafferty Publications, 1907

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Page 431 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Page 360 - India warrants, warehouse keepers' certificates, warrants or orders for the delivery of goods, or any other documents used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by indorsement or by delivery, the possessor of such document to transfer or receive goods thereby represented.
Page 427 - ... or conditional, for the sale or purchase, or for any option of purchase, of any property to be acquired by the company, in any case where...
Page 435 - ... director consists in being a partner in a firm, the nature and extent of the interest of the firm, with a statement of all sums paid or agreed to be paid to him or to the firm in cash or shares or otherwise by any person either to induce him to become, or to qualify him as, a director, or otherwise for services rendered by him or by the firm in connection with the promotion or formation of the company...
Page 315 - Save base authority from others' books. These earthly godfathers of heaven's lights, That give a name to every fixed star, Have no more profit of their shining nights, Than those that walk, and wot not what they are.
Page 153 - 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 153 - His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is confined to that.
Page 427 - ... full particulars of the nature and extent of the interest (if any) of every director in the promotion of or in the property proposed to be acquired by the company...
Page 359 - There is a tide in the affairs of men Which, taken at the flood, leads on to fortune; Omitted, all the voyage of their life Is bound in shallows and in miseries. On such a full sea are we now afloat; And we must take the current when it serves, Or lose our ventures.
Page 448 - Rent-charge, if any, and deducting therefrom the probable average annual cost of the repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such Rent...

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