Encyclopædia of Accounting, Volume 6George Lisle W. Green & sons, 1904 - Accounting |
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Page 38
... , and Mr. Edward Johnson , both of which appeared in The Secretaries ' Journal of 1st November 1894. ( These essays received the prizes in a Another interesting competition instituted by The Statist newspaper . ) 38 SECRETARY.
... , and Mr. Edward Johnson , both of which appeared in The Secretaries ' Journal of 1st November 1894. ( These essays received the prizes in a Another interesting competition instituted by The Statist newspaper . ) 38 SECRETARY.
Page 39
... Journal of 1st April 1903. Of books the leading work on the subject is The Company Secretary , by Mr. W. H. Fox , F.C.A .; while the subject of secretaries ' accounts is fully dealt with in Book - keeping for Company Secretaries , by ...
... Journal of 1st April 1903. Of books the leading work on the subject is The Company Secretary , by Mr. W. H. Fox , F.C.A .; while the subject of secretaries ' accounts is fully dealt with in Book - keeping for Company Secretaries , by ...
Page 50
... Journal entry will be required , crediting " Share Capital Account " with the amount ( 10s . ) due on allotment , debit- ing " Applications Account " with the 5s . per share on the shares allotted , and debiting " Allotment Account ...
... Journal entry will be required , crediting " Share Capital Account " with the amount ( 10s . ) due on allotment , debit- ing " Applications Account " with the 5s . per share on the shares allotted , and debiting " Allotment Account ...
Page 51
... ordinarily be made through the Journal , and would be in some such form as those shown below , which explain themselves . It is perhaps desirable to again draw particular attention to the importance of a full explanatory SECRETARY 51.
... ordinarily be made through the Journal , and would be in some such form as those shown below , which explain themselves . It is perhaps desirable to again draw particular attention to the importance of a full explanatory SECRETARY 51.
Page 52
... Journal entries of this description . The importance of such entries being perfectly clear can hardly be overstated , and inasmuch as ( by their nature ) they are not likely to frequently recur , there is no practical advantage to be ...
... Journal entries of this description . The importance of such entries being perfectly clear can hardly be overstated , and inasmuch as ( by their nature ) they are not likely to frequently recur , there is no practical advantage to be ...
Contents
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Common terms and phrases
amount apply appointed auditors authorised Balance beneficiaries birth-rate Bond broker Business Charges buyer Capital Account Cash Book census cent certificate Cheque clerk Clients Clydesdale Bank column Companies Act 1862 contango contract of sale Costs Court creditors Day Book death death-rate debentures debit debts deed dividend duty entitled entries expenses Folio funds income interest intestate investment Invoice issue Journal land liable life-table Loss Account marriage ment mortgage Office ordinary paid payment person Perth Corporation population premium Private Ledger Profit and Loss proportion purchaser Randfonteins realised receipts received registered rent resulting trust rule Sales Ledger Scotland secretary securities sell seller settlement settlor shares Sheet sold Stock Exchange Stores Suspense Profit teinds tenant Testamentary Testamentary Trust testator tion tramway transactions transfer trust property trustee vendor vested
Popular passages
Page 10 - The buyer is deemed to have accepted the goods when he intimates to the seller that he has accepted them, or when the goods have been delivered to him, and he does any act in relation to them which is inconsistent with the ownership of the seller, or when, after the lapse of a reasonable time he retains the goods without intimating to the seller that he has rejected them.
Page 5 - ... there is an implied warranty that the goods shall be reasonably fit for such purpose. 2. Where the goods are bought by description from a seller who deals in goods of that description, whether he be the grower or manufacturer or not, there is an implied warranty that the goods shall be of merchantable quality.
Page 4 - ... an agreement with reference to goods which are the subject of a contract of sale, but collateral to the main purpose of such contract, the breach of which gives rise to a claim for damages, but not to a right to reject the goods and treat the contract as repudiated.
Page 8 - ... sale, pledge, or other disposition thereof, to any person receiving the same in good faith, and without notice of the previous sale, shall have the same effect as if the person making the delivery or transfer were expressly authorized by the owner of the goods to make the same.
Page 13 - The measure of damages is the estimated loss directly and naturally resulting, in the ordinary course of events, from the buyer's breach of contract.
Page 2 - Goods" include all chattels personal other than things in action and money. The term includes emblements, industrial growing crops, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale.
Page 5 - In a contract to sell or a sale, unless a contrary intention appears, there is (1) an implied warranty on the part of the seller that in the case of a sale he has a right to sell the goods, and that in the case of a contract to sell he will have a right to sell the goods at the time when the property is to pass...
Page 182 - 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...
Page 7 - Where the seller of goods draws on the buyer for the price and transmits the bill of exchange and bill of lading together to the buyer to secure acceptance or payment of the...
Page 13 - Where there is an available market for the goods in question, the measure of damages, in the absence of special circumstances showing proximate damages of a greater amount, is the difference between the contract price and the market or current price of the goods at the time or times when they ought to have been delivered, or, if no time was fixed, then at the time of the refusal to deliver.