A Manual of Bookkeeping for the Use of Students

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Macmillan and Company, limited, 1906 - Bookkeeping - 527 pages
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Page 434 - ... (79) Once at the least in every year the directors shall lay before the company in general meeting a statement of the income and expenditure for the past year made up to a date not more than three months before such meeting.
Page 324 - ... (the act of God, the Queen's enemies, fire, and all and every other dangers and accidents of the seas, rivers, and navigation of whatever nature and kind soever excepted) unto , or assigns, he or they paying freight for the said goods , with primage, and average accustomed.
Page 25 - Divide the difference between the sum of the debit and the sum of the credit products, by the difference between the sum of the debits and the sum of the credits...
Page 500 - Muse, The place of fame and elegy supply : And many a holy text around she strews, That teach the rustic moralist to die. For who, to dumb forgetfulness a prey, This pleasing anxious being e'er resigned, Left the warm precincts of the cheerful day, Nor cast one longing, lingering look behind...
Page 227 - The person who draws a bill is called the drawer; the person on whom it is drawn is called the drawee : after the bill is accepted the drawee is called the accepter. The person who indorses a bill is called the indorser ; the person to whom it is indorsed is the indorsee. The person who pays a bill is the payer; the person to whom it is paid is the payee. These and...
Page 434 - The statement so made shall show arranged under the most convenient heads the amount of gross income distinguishing the several sources from which it has been derived and the amount of gross expenditure distinguishing the expense of the establishment, salaries and other like matters. Every item of expenditure fairly chargeable against the year's income shall be brought into account so that a just balance of profit and loss may be laid before the meeting and in cases where any item of expenditure...
Page 433 - 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...
Page 324 - In witness whereof the master or purser of the said ship hath affirmed to three bills of lading all of this tenor and date, the one of which three bills being accomplished, the other two to stand void. And so God send the good ship to her desired port in safety. Amen, dated in London the day of September, 7679 George Churchey.
Page 225 - Thirty days after sight of this first of exchange (second and third of the same tenor and date unpaid...
Page 434 - ... item of expenditure which may in fairness be distributed over several years has been incurred in any one year the whole amount of such item shall be stated, with the addition of the reasons why only a portion of such expenditure is charged against the income of the year.

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