Journal of the Institute of Bankers, Հատոր 12Institute of Bankers., 1891 |
From inside the book
Արդյունքներ 82–ի 1-ից 5-ը:
Էջ
... Debits . Credits . folio . P.L. Thomas Blank : Capital Account 1 10,000 0 0 Edward Blank : Capital Account 3 5,000 0 0 Thomas Blank : Drawing Account 5 2,540 6 9 Edward Blank : Drawing Account 2,300 4 5 ( Credit the two Drawing Accounts ...
... Debits . Credits . folio . P.L. Thomas Blank : Capital Account 1 10,000 0 0 Edward Blank : Capital Account 3 5,000 0 0 Thomas Blank : Drawing Account 5 2,540 6 9 Edward Blank : Drawing Account 2,300 4 5 ( Credit the two Drawing Accounts ...
Էջ 62
... debit his account if the security be not returned by the end of the day ? Would the banker be in a better position if , without requiring his customer to sign anything more than a receipt , instead of taking a cheque he merely made a ...
... debit his account if the security be not returned by the end of the day ? Would the banker be in a better position if , without requiring his customer to sign anything more than a receipt , instead of taking a cheque he merely made a ...
Էջ 73
... debit requires a principles . credit , " and vice versâ once grasp and apply to every transaction and entry this all important fact , and the rest is as simple and easy as A B C. You must be good enough , however , to bear with me if I ...
... debit requires a principles . credit , " and vice versâ once grasp and apply to every transaction and entry this all important fact , and the rest is as simple and easy as A B C. You must be good enough , however , to bear with me if I ...
Էջ 74
... Debits and Credits . 6. It often happens ( and this is not confined in any way to Bank Bookkeeping ) that the one who records and posts the debit entries is quite distinct and separate from the one who records and posts the ...
... Debits and Credits . 6. It often happens ( and this is not confined in any way to Bank Bookkeeping ) that the one who records and posts the debit entries is quite distinct and separate from the one who records and posts the ...
Էջ 75
... debit requires a credit , " and vice versa , therefore in the case where no other inter- mediary book is available , the JOURNAL becomes the link of union to record on the one side the debit or debits , and on the other side the ...
... debit requires a credit , " and vice versa , therefore in the case where no other inter- mediary book is available , the JOURNAL becomes the link of union to record on the one side the debit or debits , and on the other side the ...
Այլ խմբագրություններ - View all
Journal of the Institute of Bankers, Հատոր 33 Institute of Bankers (Great Britain) Ամբողջությամբ դիտվող - 1912 |
Journal of the Institute of Bankers, Հատորներ 1-15 Institute of Bankers (Great Britain) Ամբողջությամբ դիտվող - 1895 |
Journal of the Institute of Bankers, Հատոր 31 Institute of Bankers (Great Britain) Ամբողջությամբ դիտվող - 1910 |
Common terms and phrases
31 December acceptance acceptor Annuities ASSETS Australia Average amount Average circulation BALANCE SHEET Bank of England Banking Company Bills of Exchange BILLS PAYABLE Branches bullion buyer CASH BOOK cent certificate cheque Colonial Commercial Cook's County Bank CURRENT ACCOUNTS debit Debt deposits Discounts and Allowances drawer endorsement entries fictitious forged transfer forgery four weeks ended Fund George Baden-Powell gold Government HENRY holder Institute of Bankers interest Investments JOHN Joint Stock Bank Journal LEDGER LIABILITIES Limited Loans Lombard Street London Lord Lord Herschell mercantile Messrs National Bank National Provincial Bank notes Old Bank paid PAID-UP CAPITAL paper paragraph payee payment person Petridi plaintiffs profit Provincial Bank question Rate of discount reserve RETURNS Saturday Scotland securities seller shares silver THOMAS COOK Thursday Total transactions Ulster Bank Union Bank Vagliano Vucina Wednesday WILLIAM Wilts and Dorset Yorkshire Bank
Սիրված հատվածներ
Էջ 27 - ... agent acting for him, of the goods or documents of title under any sale, pledge, or other disposition thereof...
Էջ 25 - Where there is an unconditional contract to sell specific goods, in a deliverable state, the property in the goods passes to the buyer when the contract is made, and it is immaterial whether the time of payment, or the time of delivery, or both, be postponed.
Էջ 29 - When the seller is ready and willing to deliver the goods, and requests the buyer to take delivery, and the buyer does not within a reasonable time after such request take delivery of the goods, he is liable to the seller for any loss occasioned by his neglect or refusal to take delivery, and also for a reasonable charge for the care and custody of the goods.
Էջ 29 - Where in pursuance of a contract to sell, the seller delivers the goods to the buyer...
Էջ 33 - A right to bid may be reserved expressly by or on behalf of the seller. (4) Where notice has not been given that a sale by auction is subject to a right to bid on behalf of the seller, it shall not be lawful for the seller to bid himself or to employ...
Էջ 289 - Where the payee is a fictitious or non-existing person the bill may be treated as payable to bearer.
Էջ 24 - Where there is a contract for the sale of goods by description, there is an implied condition that the goods shall correspond with the description ; and if the sale be by sample, as well as by description, it is not sufficient that the bulk of the goods corresponds with the sample if the goods do not also correspond with the description.
Էջ 310 - When a signature is forged or made without the authority of the person whose signature it purports to be, it is wholly inoperative, and no right to retain the instrument, or to give a discharge therefor, or to enforce payment thereof against any party thereto, can be acquired through or under such signature, unless the party, against whom it is sought to enforce such right, is precluded from setting up the forgery or want of authority.
Էջ 26 - Unless otherwise agreed, the goods remain at the seller's risk until the property therein is transferred to the buyer, but when the property therein is transferred to the buyer the goods are at the buyer's risk whether delivery has been made or not...
Էջ 31 - ... (3) If goods are delivered to a ship chartered by the buyer, it is a question depending on the circumstances of the particular case, whether they are in the possession of the master as a carrier or as agent of the buyer.