Australasian Advanced Accountancy: An Exposition from an Australasian Standpoint of the Theory and Practice of Accountancy, Together with the Law Affecting Accounts |
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Australasian Advanced Accountancy: An Exposition From an Australasian ... Albert E. Barton No preview available - 2015 |
Australasian Advanced Accountancy: An Exposition From an Australasian ... Albert E. Barton No preview available - 2018 |
Common terms and phrases
A/c Dr Adjustment account Allotment amount application ascertained assets Australia balance day Balance Sheet Bank Bills Branch account Branch books Capital A/c Capital account Cash Book cent charged column Consignment Corpus Cost Ledger Court Day Book debentures debit debts deduction depreciation directors Discount dividend draft Executor expenses factory Fund goodwill Goodwill account gross profit Head Office books holders income Insurance interest investments issued Journal entry lease liabilities Loss account Memorandum of Association ment method month necessary Nominal Capital Oncost ordinary paid pany partners partnership payable payment person Premiums Private ledger Profit and Loss purchase realisation received registered rent Reserve account Sales ledger shareholders shown South Wales statement Stock on hand Sundry Creditors Sundry Debtors Account tion Trading account transactions transferred Trial Balance trustee Unallotted Shares Uncalled Capital vendor wages
Popular passages
Page 59 - Partners shall render on demand true and full information of all things affecting the partnership to any partner or the legal representative of any deceased partner or partner under legal disability.
Page 113 - ... of the amount paid or agreed to be considered as paid on the shares of each member : (2.) The date at which the name of any person was entered in the register as a member : (3.) The date at which any person ceased to be a member...
Page 107 - Association contracted before the time at which he ceases to be a Member, and of the costs, charges, and expenses of winding up the same, and for the adjustment of the rights of the contributories amongst themselves...
Page 106 - Every member of the Association undertakes to contribute to the assets of the Association, in the event of the same being wound up during the time that he is a member...
Page 69 - The assets of the firm including the sums, if any, contributed by the partners to make up losses or deficiencies of capital, shall be applied in the following manner and order: 1.
Page 119 - ... (a) the total number of shares allotted, distinguishing shares allotted as fully or partly paid up otherwise than in cash, and stating in the case of shares partly paid up the extent to which they are so paid up, and in either case the consideration for which they have been allotted...
Page 264 - In any of the stocks, funds, or securities for the time being authorised for the investment of cash under the control or subject to the order of the High Court, and may also from time to time vary any such investment.
Page 114 - Those who issue a prospectus holding out to the public the great advantages which will accrue to persons who will take shares in a proposed undertaking, and inviting them to take shares on the faith of the representations therein contained, are bound to state everything with strict and scrupulous accuracy, and not only...
Page 57 - The receipt by a person of a share of the profits of a business is prima facie evidence 'that he is a partner...
Page 254 - ... the testator or settlor in the shares, and consequently what is paid by the company as dividend goes to the tenant for life, and what is paid by the company to the shareholder as capital, or appropriated as an increase of the capital stock...