Book-keeping and AccountingE. Arnold, 1910 - 612 pages |
Contents
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Common terms and phrases
30 June 31 By Balance 31 December ACCOUNT Cr allotted annum ascertained assessment Bad debts Balance Sheet Bank Bills Payable Bills Receivable Branch Branch books Cash Book Cash in hand cash received charged check figure Cheque column credited Day Book Debenture Stock Debentures debited deducted depreciation discount dividend entries estimated expenditure expenses follows fully paid goodwill Goodwill Account gross profit Head Office Hire Purchase Insurance investments Invoice issued Journal June 30 Ledger Account Less liabilities liquidator Loan Loss Account ment method months Mortgage Ordinary Shares particulars partners partnership Plant and machinery Preference Shares Preferential creditors premium Profit and Loss realization Register rent Repairs Reserve Fund Revenue Salaries Sales Ledger Schedule Share Capital Account shareholders shown Statement of Affairs Sundry assets Sundry creditors Sundry debtors Trading Account transactions Transfer Trial Balance United Kingdom Unsecured creditors vendor vide Wages
Popular passages
Page 528 - Act, all rents, annuities, dividends, and other periodical payments in the nature of income (whether reserved or made payable under an instrument in writing or otherwise), shall, like interest on money lent, be considered as accruing from day to day, and shall be apportionable in respect of time accordingly.
Page 285 - ... have been issued, or agreed to be issued, as fully or partly paid up otherwise than in cash, and in the latter case the extent to which they are so paid up, and in either case the consideration for which those shares or debentures have been issued or are proposed or intended to be issued...
Page 417 - If a company makes default in complying with the requirements of this section it shall be liable to a fine not exceeding five pounds for every day during which the default continues...
Page 184 - 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 289 - The statutory report shall, so far as it relates to the shares allotted by the company, and to the cash received in respect of such shares, and to the receipts and payments of the company on capital account, be certified as correct by the auditors (if any) of the company.
Page 416 - Every limited banking Company and every insurance Company, and deposit, provident, or benefit society under this Act shall, before it commences business, and also on the first Monday in February and the first...
Page 285 - Every company limited by shares and every company limited by guarantee and having a shaie capital shall, within a period of not less than one month nor more than three months from the date at which the company is entitled to commence business, hold a general meeting of the members of ths company, which shall be called
Page 350 - All wages or salary of any clerk or servant in respect of services rendered to the bankrupt during four months before the date of the receiving order...
Page 417 - D. in the first schedule hereto, or as near thereto as circumstances will admit, and a copy of such statement shall be put up in a conspicuous place in the registered office of the Company, and in every branch office or place where the business of the Company is carried on...
Page 272 - ... liabilities and assets, and how the values of the fixed assets have been arrived at. but the balance sheet need not include a statement of profit and loss...