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31 By Balance 31st December acceptor Accommodation Bills Account-Current Acct amount annexed Arrears Balance-Sheet Balances due Bank of England Bank of Scotland banker Bills of Exchange Bills Payable Book-keeping Caledonian Railway Capital Account Cash a/c Cash Book Cash in hand Cheque Coals Colliery Company Cost Book Day Book debit debtor debts discount Dividends Double Entry drawer Edinburgh expenditure Expenses Factor French Wine ft ft ft Fund George Aitken Guestier hand column Head Office hhds indorser Insurance Interest invoice James Blair Journal July Ledger Ledger Account liabilities lodged London ment month n II paid parties payment Port Account principle Profit and Loss Quarry rH ft Royal Bank Scotch Banks set of books Shares Ship Single Entry sold specimen Stock Sugar summation Sundries Trade Charges transactions transferred Vict White Wine Account
Page 200 - 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.
Page 204 - A cheque is a Bill of Exchange drawn on a banker payable on demand. Promissory Note. — A Promissory Note is an unconditional promise in writing made by one person to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time, a sum certain in money...
Page 235 - The produce of the earth — all that is derived from its surface by the united application of labour, machinery, and capital, is divided among three classes of the community, namely, the proprietor of the land, the owner of the stock or capital necessary for its cultivation, and the labourers by whose industry it is cultivated.
Page 51 - Every auditor shall be supplied with a copy of the balance sheet, and it shall be his duty to examine the same, with the accounts and vouchers relating thereto.
Page 45 - Office of the Company, and, subject to any reasonable Restrictions as to the Time and Manner of inspecting the same that may be imposed by the Company in General Meeting, shall be open to the Inspection of the Members during the Hours of Business...
Page 46 - ... containing the particulars required by these regulations, and properly drawn up so as to exhibit a true and correct view of the state of the company's affairs, and in case they have called for explanations or information from the directors, whether such explanations or information have been given by the directors, and whether they have been satisfactory ; and such report shall be read, together with the report of the directors, at the ordinary meeting.
Page 210 - Provided that, where a bill has been materially altered, but the alteration is not apparent, and the bill is in the hands of a holder in due course, such holder may avail himself of the bill as if it had not been altered, and may enforce payment of it according to its original tenor.
Page 51 - ... in every such report shall state 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 as shown by the books of the company and such report shall be read before the company in general meeting.2 SEC.
Page 45 - Accounts, (78.) The directors shall cause true accounts to be kept,— Of the stock in trade of the company ; Of the sums of money received and expended by the company, and the matter in respect of which such receipt and expenditure takes place ; and, Of the credits and liabilities of the company...