Auditing: A Practical Manual for Auditors |
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Common terms and phrases
31st December actual amount annual Annuity appear apply appointed articles of association assets audit Auditor Auditor's report authorised Balance Sheet Board of Trade Building Societies Cash Book cent certificate charge circumstances Companies Act cost course Court debentures debited debts December 18 deducted deposited Depreciation directors dividends entitled examination expenditure expenses fact fraud Friendly Societies Gross Profit income interest investments issue Ledger liability loan Loss Account manager matter meeting ment mortgage necessary ordinary paid partner payable payment period person practice premiums Profit and Loss provision purpose question Railway reasonable receipts received regard registered Registrar renewals Reserve Fund respect Revenue Account savings bank Schedule securities shareholders Sinking Fund society or branch statement statutory Stock thereof tion Total trustee Trustee Savings Banks undertaking United Kingdom valuation verified vouchers wear and tear
Popular passages
Page 458 - Ireland and being either — (a) a mortgage or charge for the purpose of securing any issue of debentures ; or (*) a mortgage or charge on uncalled share capital of the company; (<r) a mortgage or charge created or evidenced by an instrument which, if executed by an individual, would require registration as a bill of sale ; or (d) a mortgage or charge on any land, wherever situate, or any interest therein ; or (e) a.
Page 468 - ... prohibits any invitation to the public to subscribe for any shares or debentures of the company.
Page 450 - ... untrue statement not purporting to be made on the authority of an expert, or of a public official document or statement...
Page 428 - ... 1. In paying the debts and liabilities of the firm to persons who are not partners therein: 2. In paying each partner rateably what is due from the firm to him for advances as distinguished from capital: 3.
Page 477 - ... director consists in being a partner in a firm, the nature and extent of the interest of the firm, with a statement of all sums paid or agreed to be paid to him or to the firm in cash or shares or otherwise by any person either to induce him to become, or to qualify him as, a director, or otherwise for services rendered by him or by the firm in connection with the promotion or formation of the company...
Page 423 - Whosoever being a director, manager, or public officer of any body corporate or public company, shall make, circulate, or publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular...
Page 426 - A partner making, for the purpose of the partnership, any actual payment or advance beyond the amount of capital which he has agreed to subscribe, is entitled to interest at the rate of five per cent, per annum from the date of the payment or advance.
Page 706 - The directors may. before recommending any dividend, set aside out of the profits of the company such sum as they think proper as a reserve fund to meet contingencies, or for equalising dividends, or for repairing or maintaining the works connected with the business of the company...
Page 400 - ... the annual profits or gains arising or accruing to any person residing in the United Kingdom from any kind of property •whatever, whether situate in the United Kingdom or elsewhere...
Page 453 - ... every director of the company has paid to the company on each of the shares taken or contracted to be taken by him, and for which he is liable to pay in cash, a proportion equal to the proportion payable on application and allotment on the shares offered for public subscription...