Journal of Accountancy, Հատոր 11American Institute of Certified Public Accountants, 1910 |
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Accounts payable Accounts Receivable amended amount application assets audit auditor Balance Sheet banks basis Board bonds capital stock Cash Certified Public Accountants charge Charles Waldo Haskins commercial corporation cost court creditors debts December 31 deduction depreciation distribution dividends earnings employers entries examination expenses fact factory Haskins income increase industry interest International Typographical Union inventory investment Iron Moulders issued JOSEPH FRENCH JOHNSON JOURNAL labor ledger liability linotype loans machine machinery manufacturing materials and supplies ment methods municipal operation organization overhead paid payable period plant practice problem Profit and Loss purchase purpose question reserve result revenue School securities shares sinking fund statement stockholders Suffern surplus tion Top Fuel trade trial balance trust union United University wage workers York York University
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Էջ 67 - ... one for the term of one year, one for the term of two years, and one for the term of three years ; and one member of said board shall be elected annually thereafter, who shall hold his office for three years.
Էջ 38 - Any natural person, except a wage-earner or a. person engaged chiefly in farming or the tillage of the soil, any unincorporated company, and any corporation engaged principally in manufacturing, trading, printing, publishing or mercantile pursuits, owing debts to the amount of one thousand dollars or over, may be adjudged an Involuntary bankrupt...
Էջ 40 - ... parties in interest a reasonable opportunity to be fully heard, and investigate the merits of the application and discharge the applicant unless he has...
Էջ 41 - ... collect and reduce to money the property of the estates for which they are trustees, under the direction of the court, and close up the estate as expeditiously as is compatible with the best interests of the parties in interest...
Էջ 48 - Liens given or accepted in good faith and not in contemplation of or in fraud upon this act, and for a present consideration, which have been recorded according to law, if record thereof was necessary in order to impart notice shall, to the extent of such present consideration only, not be affected by this act.
Էջ 46 - ... transfer if by law recording or registering thereof is required, and being within four months before the filing of the petition in bankruptcy or after the filing thereof and before...
Էջ 103 - To divide, withdraw, or in any manner pay to the stockholders, or any of them, any part of the capital stock of the corporation ; or to reduce such capital stock without the consent of the legislature ; or 3.
Էջ 46 - Notice to creditors of the first meeting shall be published at least once, and may be published such number of additional times as the court may direct ; the last publication shall be at least one week prior to the date fixed for the meeting. Other notices may be published as the court shall direct. c All notices shall be given by the referee, unless otherwise ordered by the judge.
Էջ 46 - A voluntary or involuntary petition shall not be dismissed by the petitioner or petitioners or for want of prosecution or by consent of parties until after notice to the creditors.
Էջ 39 - A bankrupt may offer terms of composition to his creditors after, but not before, he has been examined in open court or at a meeting of his creditors and filed in court the schedule of his property and list of his creditors, required to be filed by bankrupts.