Manual for Accountants. Canada. Volume I. Being the Questions Set by the Institute of Chartered Accountants, and the Answers Thereto, Forming a Text Book for Accountants, Book-keepers, and Business Men. The Answers to the Immediate QuestionWilton C. Eddis Press of Douglas Ford, 1899 - 256 pages |
From inside the book
Results 1-5 of 29
Page
... ADVANCE ON MORT'GE 300 00 6,300 00 Int . overdue accrued Estimated value of Security , Real Es- tate 120 00 10,000 00 Doubtful , $ 500 ; esti- mated say Bad , $ 3,000 . $ 14,515 00 SURPLUS FROM SECURI- TIES in the hands of Creditors ...
... ADVANCE ON MORT'GE 300 00 6,300 00 Int . overdue accrued Estimated value of Security , Real Es- tate 120 00 10,000 00 Doubtful , $ 500 ; esti- mated say Bad , $ 3,000 . $ 14,515 00 SURPLUS FROM SECURI- TIES in the hands of Creditors ...
Page ix
... Advances by Bank on Collateral Bills Advantages of Cost Accounts of Double Entry 222 48 152 23 141 230 221 Alligation , Rules as to .. Allotment of Shares . Amalgamation of Two Businesses 242 125 71 of Joint Stock Companies Annual ...
... Advances by Bank on Collateral Bills Advantages of Cost Accounts of Double Entry 222 48 152 23 141 230 221 Alligation , Rules as to .. Allotment of Shares . Amalgamation of Two Businesses 242 125 71 of Joint Stock Companies Annual ...
Page x
... Advance of Ten Per Cent , 196 , 203 Changing Assignee " " 66 66 Claim Based upon Negotiable Instruments Encumbered Assets .. 202 196 179 " " 66 Fraudulent Preference How Claims may be Legally Barred . Inspector's Duties 186 194 184 ...
... Advance of Ten Per Cent , 196 , 203 Changing Assignee " " 66 66 Claim Based upon Negotiable Instruments Encumbered Assets .. 202 196 179 " " 66 Fraudulent Preference How Claims may be Legally Barred . Inspector's Duties 186 194 184 ...
Page xx
... Advances on Goods and Chattels . Allotment of Shares ( 6 " " Amalgamation of 66 66 Annual Returns " " " " Books and Information Required by Auditor .. 136 " " Call Register 60 66 66 Capital Authorized 109 66 " " 66 Paid in 109 " " ( 6 ...
... Advances on Goods and Chattels . Allotment of Shares ( 6 " " Amalgamation of 66 66 Annual Returns " " " " Books and Information Required by Auditor .. 136 " " Call Register 60 66 66 Capital Authorized 109 66 " " 66 Paid in 109 " " ( 6 ...
Page 24
... advance , Interest accrued , etc. , must be dealt with in the same way and brought for- ward as liabilities or assets . Then the credit of this Profit or Loss Account shows a profit , or if a debit balance it would show a loss . The ...
... advance , Interest accrued , etc. , must be dealt with in the same way and brought for- ward as liabilities or assets . Then the credit of this Profit or Loss Account shows a profit , or if a debit balance it would show a loss . The ...
Other editions - View all
Manual for Accountants. Canada. Volume I. Being the Questions Set by the ... Wilton C. Eddis No preview available - 2018 |
Manual for Accountants. Canada. Volume I. Being the Questions Set by the ... Wilton C. Eddis No preview available - 2015 |
Common terms and phrases
00 Balance 00 Bills 00 By Balance 00 Cash 00 Less 00 Question accrued Acct amount ascertain Assets Assignee audit Auditor Balance Sheet Bills Payable Bills Receivable Book-keeping by-law Capital Account carats Cash Book Cash on hand cent charged Charter Cheque claim cost Debentures debit Deduct deposit Depreciation Directors discount Dishonor dividend duly endorsement entitled Executors Expenses Freight give gross profit holder incorporated Insolvent interest Investment issued Joint Stock Company Jones Journal entries law merchant Ledger Account letters patent Liabilities Loss Account Machinery Merchandise Mortgage Negotiable Negotiable Instruments number of shares Ontario Open Account paid partners partnership payment person Preference Stock Profit and Loss Promissory Note provisions Purchases Real Estate realized receipts Rent Sales Secured Creditors shareholders Smith sold Stock Ledger Sundry Creditors thereof Trading Account transactions transfer Treasury Stock Trial Balance vote vouchers Wages
Popular passages
Page 228 - A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer.
Page 229 - A check is a bill of exchange drawn on a bank payable on demand. Except as herein otherwise provided, the provisions of this Act applicable to a bill of exchange payable on demand apply to a check.
Page 215 - Notice of dishonor is not required to be given to an indorser in either of the following cases — 1. Where the drawee is a fictitious person or a person not. having capacity to contract, and the indorser was aware of the fact at the time he indorsed the instrument; 2. Where the indorser is the person to whom the instrument is presented for payment; 3. Where the instrument was made or accepted for his accommodation.
Page 203 - Where the payee is a fictitious or non-existing person the bill may be treated as payable to bearer.
Page 204 - An inland bill is a bill which is or on the face of it purports to be (a) both drawn and payable within the British Islands, or (b) drawn within the British Islands upon some person resident therein. Any other bill is a foreign bill. For the purposes of this Act "British Islands...
Page 219 - That no contract for the sale of any goods, wares, and merchandises, for the price of ten pounds sterling or upwards shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part payment...
Page 178 - Court of settling the list of contributories of the company ; and any list so settled shall be prima facie evidence of the liability of the persons named therein to be contributories...
Page 219 - ... or any interest in or concerning them, or upon any agreement that is not to be performed within the space of one year from the making thereof, unless the agreement upon which such action shall be brought, or some memorandum or note thereof, shall be in writing and signed by the party to be charged therewith or some other person thereunto...
Page 215 - Where in a bill drawer and drawee are the same person, or where the drawee is a fictitious person, or a person not having capacity to contract, the holder may treat the instrument, at his option, either as a bill of exchange or a promissory note.
Page 222 - The time and place of presentment; 2. The fact that presentment was made and the manner thereof; 3. The cause or reason for protesting the bill; 4. The demand made and the answer given, if any, or the fact that the drawee or acceptor could not be found.