Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 27
... INTEREST is not usually a difficult matter . A list of Shareholders should be handed to the Auditor , showing the number of shares held by each member on the day the divi- dend was declared , and the amount of dividend due . The ...
... INTEREST is not usually a difficult matter . A list of Shareholders should be handed to the Auditor , showing the number of shares held by each member on the day the divi- dend was declared , and the amount of dividend due . The ...
Էջ 28
... Interest on debentures , & c . , presents no further points for consideration ; but it is particularly necessary to bear in mind that Income Tax must always be deducted from interest , and from ( maximum ) dividends on preference shares ...
... Interest on debentures , & c . , presents no further points for consideration ; but it is particularly necessary to bear in mind that Income Tax must always be deducted from interest , and from ( maximum ) dividends on preference shares ...
Էջ 46
... INTEREST , received and allowed , requires to be separated in the Profit and Loss , just the same as discount ; and ... interest . The question of outstanding Discount and Interest is dealt with more fully in the following chapters ...
... INTEREST , received and allowed , requires to be separated in the Profit and Loss , just the same as discount ; and ... interest . The question of outstanding Discount and Interest is dealt with more fully in the following chapters ...
Էջ 52
... interest ; the Profit and Loss Account must be credited to " Interest on " " Investments in the usual way . A useful Depreciation Table will be found in Appendix " D. " Where property is held upon a repairing lease , and the term is ...
... interest ; the Profit and Loss Account must be credited to " Interest on " " Investments in the usual way . A useful Depreciation Table will be found in Appendix " D. " Where property is held upon a repairing lease , and the term is ...
Էջ 69
... interest upon capital . If , therefore , they are to receive interest , the fact should be clearly stated . ( 3 ) The law provides for interest at the rate of 5 per cent . upon loans by partners to the firm . If , therefore , any ...
... interest upon capital . If , therefore , they are to receive interest , the fact should be clearly stated . ( 3 ) The law provides for interest at the rate of 5 per cent . upon loans by partners to the firm . If , therefore , any ...
Common terms and phrases
31st December actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised Balance Sheet capital Cash Book cent certified charge Companies Act Companies Act 1862 company's contract cost course creditors debentures debit debts December 18 declared depreciation desirable directors dividend duty examination expenditure expenses fact fees fraud Friendly Societies income interest investments John Cory judgment Ledger liability liquidator loans Lord Justice Lordship Loss Account manager matter meeting memorandum of association ment misfeasance mortgage opinion paid pany Pass Book payable payment person plaintiffs Profit and Loss purchase purpose question reasonable receipts received registered society registrar rent Reserve Fund respect revenue savings bank Schedule securities shareholders society or branch statement thereof tion trade transactions Trial Balance trustee savings banks trustees undertaking valuation vouchers winding-up
Սիրված հատվածներ
Էջ 552 - ... 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.
Էջ 588 - The amount of the capital of the company, and the number of shares into which it is divided...
Էջ 669 - ... every director of the company has paid to the company on each of the shares taken or contracted to be taken by him, and for which he is liable to pay in cash, a proportion equal to the proportion payable on application and allotment on the shares offered for public subscription...
Էջ 295 - Court thinks just, or to contribute such sums of money to the assets of the company by way of compensation in respect of such misapplication, retainer, misfeasance, or breach of trust, as the Court thinks just.
Էջ 339 - Whosoever being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular...
Էջ 673 - The names and addresses of the vendors of any property purchased or acquired by the company, or proposed so to be purchased or acquired, which is to be paid for wholly or partly out of the proceeds of the issue offered for subscription by the prospectus, or the purchase or acquisition of which has not been completed at the date of...
Էջ 527 - The directors may. before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserve fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Էջ 333 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Էջ 545 - His business is to ascertain and state the true financial position of the company at the time of the audit, and his duty is confined to that.
Էջ 544 - Every auditor shall have a list delivered to him of all books kept by the Company, and shall at all reasonable times have access to the books and accounts of the Company.