Encyclopædia of Accounting, Volume 5George Lisle W. Green & sons, 1904 - Accounting |
From inside the book
Results 1-5 of 49
Page 34
... included in the Act . The provisions of the Act of 1897 as to sub - contracting are incorporated in the Act , but where the contractor employs machinery driven by mechanical power , the contractor alone is liable to compensate the ...
... included in the Act . The provisions of the Act of 1897 as to sub - contracting are incorporated in the Act , but where the contractor employs machinery driven by mechanical power , the contractor alone is liable to compensate the ...
Page 48
... included here merely the current expenses of this part of the practice establishment . The Stable account should embrace all the capital expenditure under this head , and the Stable Expenses account can then be written off to Profit and ...
... included here merely the current expenses of this part of the practice establishment . The Stable account should embrace all the capital expenditure under this head , and the Stable Expenses account can then be written off to Profit and ...
Page 49
... included in gross among the assets , or the capital of the practitioner , which is a debt of the practice to him as an individual . These liabilities might be classed under the general heads of , ( 1 ) Accounts outstanding , being for ...
... included in gross among the assets , or the capital of the practitioner , which is a debt of the practice to him as an individual . These liabilities might be classed under the general heads of , ( 1 ) Accounts outstanding , being for ...
Page 58
... included weekly in the wages list . ( c ) The sales account is made up from the monthly totals of the credit sales day book and of the cash book , the year's total being credited to trading account . 10. The Private Ledger contains the ...
... included weekly in the wages list . ( c ) The sales account is made up from the monthly totals of the credit sales day book and of the cash book , the year's total being credited to trading account . 10. The Private Ledger contains the ...
Page 67
... included in the manu- facture of gold , silver , and bronze coin are as follow : — 1. Receipt and assay of the bullion delivered for coinage . 2. Melting the bullion and casting bars . 3. Rolling the bars into fillets or strips . 4 ...
... included in the manu- facture of gold , silver , and bronze coin are as follow : — 1. Receipt and assay of the bullion delivered for coinage . 2. Melting the bullion and casting bars . 3. Rolling the bars into fillets or strips . 4 ...
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Common terms and phrases
age at entry agent amount annuity apply appointed assets assured audit auditor authorised Balance Balance Sheet Bank of England bills capital Capital Account Cash Book cent charge cheques chose in action coin column contract cost Council Court creditor cubic centimetres cubic decimetre death debenture debit debt debtor deed discount duration entitled entrants equity equity of redemption expenditure expenses firm Fund gold Government interest issued kilogram Ledger accounts liable loan Loss Account machine master method metre months mortgage mortgagor notice number living obtained ordinary paid partner partnership Partnership Act 1890 party pawnbroker payable payment period person premium principal Profit and Loss purchase railway rates of mortality receipts received redemption rent respect revenue Secretary for Scotland servant share Sheet trade transactions transfer Vict wages workman
Popular passages
Page 26 - Be it therefore enacted, that whensoever the death of a person shall be caused by wrongful act, neglect or default, and the act, neglect or default is such as would (if death had not ensued) have entitled the party injured to maintain an action and recover damages in respect thereof, then and in every such case the person who would have been liable if death had not ensued shall be liable to an action for damages, notwithstanding the death of the person injured, and although the death shall have been...
Page 228 - The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but no such inference shall be drawn if such profits were received in payment: a.
Page 11 - ... and in case of any loss or misfortune it shall be lawful to the assured, their factors, servants, and assigns, to sue, labour, and travel for, in, and about the defence, safeguard, and recovery of the said goods and merchandizes and ship, &c., or any part thereof, without prejudice to this insurance ; to the charges whereof we, the assurers, will contribute each one according to the rate and quantity of his sum herein assured.
Page 150 - Act had not passed), to pass and transfer the legal right to such debt or chose in action from the date of such notice, and all legal and other remedies for the same, and the power to give a good discharge for the same, without the concurrence of the assignor...
Page 247 - A partner becomes in any other way incapable of performing his part of the partnership contract, (c) A partner has been guilty of such conduct as tends to affect prejudicially the carrying on of the business, (d) A partner wilfully or persistently commits a breach of the partnership agreement, or otherwise so conducts himself in matters relating to the partnership business that it is not reasonably practicable to carry on the business in partnership with him, (e) The business of the partnership can...
Page 244 - A partner making, for the purpose of the partnership, any actual payment or advance beyond the amount of capital which he has agreed to subscribe, is entitled to interest at the rate of 5 per cent per annum from the date of the payment or advance.
Page 27 - Under sub-section one of section one, unless the defect therein mentioned arose from, or had not been discovered or remedied owing to the negligence of the employer, or of some person in the service of the employer, and entrusted by him with the duty of seeing that the ways, works, machinery, or plant were in proper condition.
Page 19 - ... unless the agreement, upon which such action shall be brought or some memorandum or note thereof, shall be in writing, and signed by the party to be charged therewith, or some other person thereunto by him lawfully authorized.
Page 249 - ... for any payments made by him in respect of the partnership liabilities; and (c) To be indemnified by the person guilty of the fraud or making the representation against all debts and liabilities of the partnership.
Page 333 - document of title" shall include any bill of lading, dock warrant, warehouse-keeper's certificate, and warrant or order for the delivery of goods, and any other document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorize, either by endorsement or by delivery, the possessor of the document to transfer or receive goods thereby represented...