Book-keeping and Accounts: A Text-book for StudentsMacdonald and Evans, 1910 - 752 էջ |
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Common terms and phrases
Adjustment Account allotment amount appear Assets Bad and Doubtful Bad Debts Balance brought Balance Sheet Bankers bicycles Bill of Exchange Bills Payable Bills Receivable book-keeping Branch Branch books Bros Brown Capital Account Cash at Bank Cash in hand cent charged cheque Company Company's cost credit side Debentures debit side December 31 deducted Depreciation Dividend Double Entry Doubtful Debts Expenses Freehold Fund Goodwill Goodwill Account Gross Profit Head Office Income Tax Insurance interest Investments issued January John Druce Ledger account Liabilities Loan London Loss Account March 31 month necessary Office Cash Ordinary Shares partners partnership payment Petty Cash Plant and Machinery Post free U.K. Preference Shares premium prepared Profit and Loss record Rent represents Returns Inwards Returns Outwards Salaries Sold student Sundry Creditors Sundry Debtors Trading Account transactions Transfer Trial Balance Wages
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Էջ 565 - ... (b) whether, in their opinion, the balance sheet referred to in the report is 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 573 - Every conveyance or transfer of property, or charge thereon made, every payment made, every obligation incurred, and every judicial proceeding taken or suffered by any person unable to pay his debts as they become due from his own money...
Էջ 178 - 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.
Էջ 8 - First issued in 1884. These Answers are 'designed to give the fullest and most reliable information on each question asked, and are compiled with a view to lasting reference. Each part contains the answers to the Preliminary, Intermediate, and Final Examinations.
Էջ 13 - Silversmiths, Electro Platers, Gilders, Watch Manufacturers, &c. A leading feature of the work is the showing how Gold, Silver, and Precious Stones can be checked and accounted for, in the various processes of manufacture, together with systems for checking Stocks. The prevention of Fraud, Embezzlement, and other avoidable loss is dealt with, and chapters upon Crossed Cheques, the giving of Credit, the Renewals of Customers' Bills, Bad Debts, Appro., Income Tax, and the Conversion of Private Businesses...
Էջ 6 - ... developments in Counting House organisation ; it comprises a detailed description of the use of Cash Registers, Pneumatic Tube and Carrier Systems. Slip Systems, Itemised Monthly Account System, Card and LooseLeaf Ledgers. Departmental Accounts, Workroom Accounts including Cost Card System, and last, but not least, a valuable chapter on Statistical Returns with numerous rulings. The book deals fully with the following matters, to each of which a chapter is devoted: — General...
Էջ 749 - AUCTIONEERS' ACCOUNTS. (Vol. II of "THE ACCOUNTANTS' LIBRARY " Series, qv.) (2nd Ed., 90 pp., 8vo.) By LR Dicksee, M.Com., FCA Describes fully a System of Accounts suitable for Auctioneers, Valuers, and Estate Agents. Divided into Three Parts: — (i) General description of Books required and the method of keeping them. (2) Full Set of pro formd Accounts.
Էջ 291 - earned income " means— (a) any income arising in respect of any remuneration from any office or employment of profit held by the individual, or in respect of any pension, superannuation, or other allowance, deferred pay, or compensation for loss of office given in respect of the past services of the...
Էջ 15 - MEDICAL PRACTITIONERS' ACCOUNTS. (Vol. XVIII of " THE ACCOUNTANTS' LIBRARY" Series, qv) (85 pp., 8vo.) By JH May, ASAA The system of Bookkeeping described in this volume is designed to combine simplicity with economy of labour, yet enabling the medical man to summarise his total income and expenditure on any balancing date, and therefrom to have regular Profit and Loss Accounts and Balance Sheets prepared. Full pro formd Accounts in illustration of the forms of Account Books are given in each case....