Auditing: A Practical Manual for AuditorsGee & Company, 1900 - 698 էջ |
From inside the book
Արդյունքներ 99–ի 1-ից 5-ը:
Էջ 26
... shares ( if there be classes ) are in accordance with the memorandum of associ- ation and prospectus , that the minutes of allotment are in order , that the allottees have agreed to become shareholders to an extent not less than the ...
... shares ( if there be classes ) are in accordance with the memorandum of associ- ation and prospectus , that the minutes of allotment are in order , that the allottees have agreed to become shareholders to an extent not less than the ...
Էջ 27
... shares should be credited to Reserve Fund . Shares cannot legally be issued at a discount . At subsequent audits it should be ascertained that the Share Ledgers balance ; the author never heard it contended that a full examination of the ...
... shares should be credited to Reserve Fund . Shares cannot legally be issued at a discount . At subsequent audits it should be ascertained that the Share Ledgers balance ; the author never heard it contended that a full examination of the ...
Էջ 59
... shares or stock should have an account opened for it in the General Ledger , and such account will , in fact , become the Adjustment Account for that particular Share Ledger . By this means all transfers are kept out of the General ...
... shares or stock should have an account opened for it in the General Ledger , and such account will , in fact , become the Adjustment Account for that particular Share Ledger . By this means all transfers are kept out of the General ...
Էջ 93
... shares without the consent of their co - partners , or to withdraw altogether upon payment of their share of the current liabilities . No partner is liable for the mine's debts , after he has sold or relinquished his share in the mine ...
... shares without the consent of their co - partners , or to withdraw altogether upon payment of their share of the current liabilities . No partner is liable for the mine's debts , after he has sold or relinquished his share in the mine ...
Էջ 115
... shares of the company are bona fide due thereon , after charging the revenue of the half- year with all expenses ... Share Ledgers kept at the secretary's office . He should compare the certified returns of the Railway Clearing House and ...
... shares of the company are bona fide due thereon , after charging the revenue of the half- year with all expenses ... Share Ledgers kept at the secretary's office . He should compare the certified returns of the Railway Clearing House and ...
Common terms and phrases
31st December 18 actual amount annual appear apply appointed articles of association ascertain assets audit Auditor authorised Balance Sheet Building Societies capital Cash Book cent certified charge clerk Companies Act Companies Act 1862 contract cost course Court creditors debentures debit debts deduction depreciation desirable directors dividend duty examination expenditure expenses fact fees fraud Friendly Societies income interest investigation investments John Cory judgment Ledger liability loans Loss Account manager matter meeting memorandum of association ment misfeasance mortgage opinion paid pany Pass Book payable payment person 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 special Act statement thereof tion Trade transactions Trial Balance trustees undertaking valuation Vaughan Williams Vict vouchers
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.