Encyclopædia of Accounting, 7. köideGeorge Lisle W. Green & sons, 1906 |
From inside the book
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Page 2
... 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 ...
... 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 ...
Page 4
... BOOKS , & C . , HELD SUBJECT TO NO LIEN 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 ...
... BOOKS , & C . , HELD SUBJECT TO NO LIEN 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 ...
Page 6
... book called the Agenda Book , in which case the left - hand page contains the Agenda , and the right- hand page is available for the Notes of the Chairman on the business transacted . When no Agenda Book is kept , the Agenda is made out ...
... book called the Agenda Book , in which case the left - hand page contains the Agenda , and the right- hand page is available for the Notes of the Chairman on the business transacted . When no Agenda Book is kept , the Agenda is made out ...
Page 73
... books and accounts of the Company for the year ended 31st December , 19 and we beg to report that in our opinion the fore- going Balance Sheet is a full and fair Balance Sheet and contains all the particulars required by the Articles of ...
... books and accounts of the Company for the year ended 31st December , 19 and we beg to report that in our opinion the fore- going Balance Sheet is a full and fair Balance Sheet and contains all the particulars required by the Articles of ...
Page 74
... books of the Company . AUDITORS ' REPORT Auditors . " In accordance with Section 23 of the Companies Act , 1900 , we beg to report to the Shareholders of the Company , Limited , that we have examined the books and accounts of the ...
... books of the Company . AUDITORS ' REPORT Auditors . " In accordance with Section 23 of the Companies Act , 1900 , we beg to report to the Shareholders of the Company , Limited , that we have examined the books and accounts of the ...
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Common terms and phrases
31st December A. B. COMPANY Allotment amount annual appointed arbitrator Articles of Association assessment assets audit auditors balance sheet Bank bill branch capital Cash Book cent certificate charge cheque claim clause column Companies Act Company's cost Court creditors Day Book debenture debited debtor debts declared deduction deed Deposit Directors discharge dividend duly duty endorsed entries expenses Extraordinary General Meeting Form Fund hereby hire purchase holders Income Insurance interest investments Invoice Ledger liability Limited liquidator Memorandum of Association Mortgage Note notice ordinary shares paid particulars parties payable payment person Place and Date pounds sterling Preference Shares profits promissory notes purchase receipt received referred Registered Office Registrar Rent respect Schedule shareholders Signature signed special resolution stamp stamp duty statement Stock supra thereof Total trustee Vict witnesses
Popular passages
Page 275 - We, the several persons whose names and addresses are subscribed, are desirous of being formed into a company, in pursuance of this memorandum of association, and we respectively agree to take the number of shares in the capital of the company set opposite our respective names.
Page 43 - The chairman may with the consent of the meeting adjourn any meeting from time to time and from place to place but no business shall be transacted at any adjourned meeting other than the business left unfinished at the meeting from which the adjournment took place.
Page 53 - Act had not passed), to pass and transfer the legal right to such debt or chose in action from the date of such notice, and all legal and other remedies for the same, and the power to give a good discharge for the same, without the concurrence of the assignor...
Page 45 - ... members, shall be dissolved : in any other case it shall stand adjourned to the same day in the next week, at the same time and place ; and if at such adjourned meeting a quorum is not present, it shall be adjourned sine die.
Page 47 - The directors may, before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserved fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Page 46 - The directors may delegate any of their powers to committees consisting of such member or members of their body as they think fit. Any committee so formed shall in the exercise of the powers so delegated conform to any regulations that may be imposed on it by the directors.
Page 44 - I of in the county of , being a member of the Company Limited, hereby appoint of as my proxy, to vote for me and on my behalf at the [ordinary or extraordinary, as the case may be] general meeting of the company to be held on the day of , and at any adjournment thereof...
Page 280 - Whenever the company has passed an extraordinary resolution to the effect that it has been proved to their satisfaction that the company cannot by reason of its liabilities continue its business and that it is advisable to wind up the same...
Page 24 - The award to be made by the arbitrators or umpire shall be final and binding on the parties and the persons claiming under them respectively.
Page 71 - ... 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.