The Accountants' Students' Journal, Volume 1Gee & Company, 1884 - Accounting |
From inside the book
Results 1-5 of 83
Page 12
... direct , after the winding - up order is made , that the proceedings shall be continued in the Court of Bankruptcy , or in the local County Court . There are three modes of winding - up , viz . voluntary liquidation , voluntary ...
... direct , after the winding - up order is made , that the proceedings shall be continued in the Court of Bankruptcy , or in the local County Court . There are three modes of winding - up , viz . voluntary liquidation , voluntary ...
Page 28
... direct your attention , but there will not be time for me to do so , and my remarks upon some of the commercial classes must necessarily be brief and incomplete . Turning now to the Commercial Accounts , I have placed Manufacturing and ...
... direct your attention , but there will not be time for me to do so , and my remarks upon some of the commercial classes must necessarily be brief and incomplete . Turning now to the Commercial Accounts , I have placed Manufacturing and ...
Page 29
... direct in the event of inaccuracy : or what would be even more effectual as check upon the cashier ( although it would in- volve greater labour to the auditor ) , a circular giving the dates and amounts of the payments by debtors ...
... direct in the event of inaccuracy : or what would be even more effectual as check upon the cashier ( although it would in- volve greater labour to the auditor ) , a circular giving the dates and amounts of the payments by debtors ...
Page 32
... direct your attention to such special features in each of those I am able to deal with as it may be necessary for us to consider The second class of commercial accounts comprises Mining companies . Just in this immediate district we are ...
... direct your attention to such special features in each of those I am able to deal with as it may be necessary for us to consider The second class of commercial accounts comprises Mining companies . Just in this immediate district we are ...
Page 42
... direct entries for the adjustment of the personal accounts by putting in such items as discounts , interest , allowances , & c . without which the accounts would be incorrect . Hybrid Systems . Single entry , pure and simple , is now ...
... direct entries for the adjustment of the personal accounts by putting in such items as discounts , interest , allowances , & c . without which the accounts would be incorrect . Hybrid Systems . Single entry , pure and simple , is now ...
Common terms and phrases
accepted allowed amount appear apply appointed arrangement assets Association audit auditor balance bank bankruptcy become bill called capital carried cash cent charged Chartered Accountants claims clerk column committee consider consideration cost course Court creditors deal debit debtor debts direct duty entered entry examination executor expenses fact give given hand held important income Institute interest Journal lecture ledger liability limited liquidator London loss matter means meeting months necessary notice obtained official ordinary paid particular parties partnership passed payable payment period person practice prepared present principles proceedings profession profit questions reason received referred regard resolution respect rule shares side Society Street Students taken tion trade trustee various winding-up
Popular passages
Page 180 - Where any damage or loss is caused to any goods, merchandise, or other things whatsoever on board the ship...
Page 181 - 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 181 - Act is an unconditional promise in writing made by one person to another signed by the maker engaging to pay on demand, or at a fixed or determinable future time, a sum certain in money to order or to bearer.
Page 260 - We do not see how a better test can be applied to the question whether reasonable or not than by considering whether the restraint is such only as to afford a fair protection to the interests of the party in favor of whom it is given, and not so large as to interfere with the interests of the public.
Page 276 - That no contract for the sale of any goods, wares and merchandise, 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...
Page 332 - ... necessary to satisfy the debts and liabilities of the company, and the costs, charges, and expenses of winding it up...
Page 322 - ... that the company is to be dissolved, and the company in general meeting has passed a resolution requiring the company to be wound up voluntarily...
Page 111 - If it is proved to the satisfaction of the Court that the Company is unable to pay its debts...
Page 8 - The subscribers of the memorandum of association, together with such other persons as may from time to time become members of the company, shall thereupon be a body corporate by the name contained in the memorandum of association, capable forthwith of exercising all the functions of an incorporated company, and having perpetual succession and a common seal, with power to hold lands...
Page 321 - Whenever the company does not commence its business within a year from its incorporation, or suspends its business for the space of a whole year...