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Accounts Rendered Book

THE name of this book is somewhat misleading so far as its common use is concerned, for it is employed not only as a record of the accounts rendered, but as a record of the balances standing on the Debtors' Ledger accounts at the particular dates to which it refers. The accounts not actually rendered but shown in this book are marked in some way to indicate that they were not rendered, but they are included in the list in order that the totals of the columns might agree with the figures shown in the firm's Balance Sheets or the Debtors' Ledger Adjustment Account.

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The Remarks column is utilised for noting "Paid," "Doubtful," Bankrupt," and such other information as it is ordinarily desirable to have on such a list of debts during the collection.



ACKNOWLEDGMENTS of indebtedness in specific sums of money are generally embodied in some common form of document, such as an İ.O.U. (q.v.) or an obligation to pay, such as a bill of exchange or a bond for a specified sum. Where no such evidence of indebtedness is held by the creditor, however, a simple acknowledgment by the debtor is desirable in certain cases to support the creditor's claim, and in any event to preclude the possibility of the debtor's repudiating the debt. Some simple form such as the following would be sufficient in most cases :

Form 1, Acknowledgment of Indebtedness

(Place and Date.)

I (name and designation), hereby acknowledge that I am indebted to (creditor's name and designation), in the sum of (amount in words), in respect of (give particulars of the transaction resulting in the amount resting-owing).


On the expiry of an accounting period it is usual for the parties interested to append some docquet or certificate to the accounts for that period, acknowledging their correctness and adopting the same as fixing their several interests as at the date of the account. Such docquet in the case of the balance sheet of a firm might take the following form:

Form 2, Docquet approving Partnership Accounts

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(Place and Date.)

We have examined the foregoing Balance Sheet of our firm, as at 31st December, 19 with relative Trading and Profit and Loss Accounts, and also the separate Capital Accounts of us, the several partners of the said firm, and we hereby signify our approval and adoption of the same in terms of Article of our Contract of Copartnery.

(The signature of the partners would follow.)


Agents continuously acting on behalf of principals render periodical statements of their intromissions, and likewise parties having dealings of a purely financial character commonly verify their balances for their mutual satisfaction and thereby restrict the possibility of error. acknowledgment applicable to such cases is the following:


Form 3, Acknowledgment of Correctness of Account

(Place and Date.)


I have received statement of your intromissions covering the period from to [or statement of account brought down to

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], closing with which account I have examined and

(Signature of principal, or of party receiving statement of account.)


Not infrequently books and documents come into the possession of accountants, for which they are required to give acknowledgment, setting forth certain specific points according to the nature of the purpose to be served by such acknowledgment. The common form is as follows:

Form 4, Receipt for Documents, &c.

(Place and Date.)

I hereby acknowledge having received from (consignor's name and designa tion), the books and papers detailed in the appended inventory, and I declare that I hold the same on behalf of (the client's name and designation), and subject to no lien, and to be delivered to the said or his nominee, on demand.

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The inventory of books and papers referred to would also be signed by the party receiving them in custody.

Adjustment Account. See LEDGER ADJUSTMENT ACCOUNTS Affidavits

AN affidavit may be sworn before any Magistrate or Justice of the Peace. The deponent must be on oath, or, if he objects to being sworn, he must make a solemn affirmation to the truth of his depositions. Each page of the affidavit should be signed by deponent and the Justice, and any erasures or interlineations should be initialed by both of them. The following is the usual form of Affidavit :—



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Form 1, Common Form of Affidavit
day of
Nineteen hundred and

years; in the presence of (name of J.P.), one of His Majesty's Justices of the Peace for compeared (Deponent's name and designation), who, being solemnly sworn, depones that (state deposition). All which is truth, as Deponent shall answer to God. (Signed by Deponent.)

(Signed by Justice, with J.P. after signature.)

By the Oaths Act, 1888 (51 & 52 Vict. c. 46), s. 4, the following form of affirmation in writing is prescribed to be substituted for an affidavit of a deponent who has "no religious belief, or that the taking of an oath is contrary to his religious belief":

Form 2, Form of Affirmation

I (Deponent's name and designation), do solemnly and sincerely affirm that (state deposition). Affirmed at



day of

years, before me (name and designation of Justice).

(Signed by Justice, adding J.P. to signature.)

Nineteen hundred

(Signed by Deponent.)

Form 3, Affidavit verifying Trustee's Trading Account
in English Bankruptcy (Off. No. 132)


In the High Court of Justice [or County Court of


In bankruptcy


, holden at

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the Trustee of the property of the above-named bankrupt, make oath and say that the account hereto annexed is a full, true, and complete account of all money received and paid by me, or by any person on my behalf, in respect of the carrying on of the trade or business of the bankrupt; and that the sums paid by me, as set out in such account, have, as I believe, been necessarily expended in carrying on such trade or business.

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Form 4, Affidavit verifying Trustee's Account
in English Bankruptcy (Off. No. 129)


In the High Court of Justice [or County Court of

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the Trustee of the property of the above-named bankrupt, make oath and say :That the account hereunto annexed marked B, contains a full and true account of my receipts and payments on account of the bankrupt's estate from the

day of

to the

day of


and that I have not, nor has any other person by my order or for my use during

such period, received any moneys on account of the said estate other than and except the items mentioned and specified in the said account.

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Note. If no receipts or payments, strike out the words in italics.

Form 5, Affidavit verifying Liquidator's Account

under the Companies (Winding-up) Act, 1890, Sect. 15 (Off. No. 93) No. of Company,




the liquidator of the above-named Company, make oath and say:

That the account hereunto annexed, marked B, contains a full and true account of my receipts and payments in the winding-up of the above-named Company, 19 to the

from the

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day of

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day of

19 inclusive, and that I have not, nor has any other person by my order or for my use during such period, received or paid any moneys on account of the said Company other than and except the items mentioned and specified in the said account.

I further state that the particulars given in the annexed Form 92, marked B, with respect to the proceedings in and position of the liquidation, are true to the best of my knowledge and belief.

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Note. If no receipts or payments, strike out the words in italics.



THE Agenda is the programme or memorandum of the business to be done at a meeting. It may be contained in a book called the Agenda Book, in which case the left-hand page contains the Agenda, and the righthand page is available for the Notes of the Chairman on the business transacted. When no Agenda Book is kept, the Agenda is made out in duplicate on loose sheets, and one copy is laid before the Chairman for his Notes, the other is kept by the Secretary or Clerk of the Meeting for his Notes. The Minute of the Meeting is afterwards written up from the Agenda.

The form varies with the nature and object of the association or organisation convened, but the following preliminaries are common in the case of Board and Committee Meetings :

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