Book-keeping and Accounts: A Text-book for Students |
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Common terms and phrases
459c Minories Adjustment Account amount analysis columns appear Assets Bad and Doubtful Balance brought Balance Sheet Bank Bankers Bill of Exchange Bills Payable Bills Receivable books of original Bought Branch books Brown Capital Account cent charges cheque Company Company's consignment cost credit side Debentures debit side December 31 deducted depreciation dividend Double Entry Doubtful Debts Expenses Fixtures Goodwill Goodwill Account Gross Profit Head Office Income Tax issued Journal entry Ledger account liability London Loss Account March March 20 necessary negotiable instrument Northern Stores Office Cash ordinary original entry paid partners partnership payment Petty Cash Book premium Profit and Loss Promissory Note Purchases Book receipt record Returns Inwards Returns Outwards Single Entry sold Stock trade discount Trading Account transactions transferred Trial Balance usually Wrightson Bros Wynaad Coffee دو دو
Popular passages
Page 529 - ... 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 according to the best of their information and the explanations given to them, and as shown by the books of the company.
Page 152 - 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 228 - Act, 1842. and is immediately derived by the individual from the carrying on or exercise by him of his profession, trade, or vocation either as an individual, or, in the case of a partnership, as a partner personally acting therein.
Page 536 - Every conveyance or transfer of property, or charge thereon made, every payment made, every obligation incurred, and every judicial proceeding taken or suffered by any person unable to pay his debts as they become due from his own money...
Page 226 - Provided that any person who is or has been employed in the service of the Crown or who is employed in the service of any missionary society...
Page 227 - earned income " means— (a) any income arising in respect of any remuneration from any office or employment of profit held by the individual, or in respect of any pension, superannuation, or other allowance, deferred pay, or compensation for loss of office given in respect of the past services of the...
Page 226 - No deduction is allowed in this section in respect of any child who is entitled, in his or her own right, to an income exceeding £40 per annum.
Page 223 - Upon payment of any interest of money, annuity, or other annual payment charged with tax under Schedule D, or of any royalty or other sum paid in respect of the user of a patent...
Page 193 - director" includes any person occupying the position of director, by whatever name called ; and The expression "prospectus" means any prospectus, notice, circular, advertisement, or other invitation, offering to the public for subscription or purchase any shares or debentures of the company.
Page 202 - ... where a person having contracted for the purchase of any property, but not having obtained a conveyance thereof, contracts to sell the same to any other person, and the property is in consequence conveyed immediately to the subpurchaser, the conveyance is to be charged with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser...