Encyclopædia of Accounting, Volume 5George Lisle W. Green & sons, 1904 |
From inside the book
Results 1-5 of 76
Page 16
... transferred in the name of a married woman , are deemed to be her separate property ( sec . 7 ) . She may transfer any such stock or shares without the concurrence of her husband ( sec . 9 ) . She may effect a policy of assurance upon ...
... transferred in the name of a married woman , are deemed to be her separate property ( sec . 7 ) . She may transfer any such stock or shares without the concurrence of her husband ( sec . 9 ) . She may effect a policy of assurance upon ...
Page 45
... transfer to Bad Debt Account when a balance has become irrecoverable . is usual in the majority of medical practices to render the patients ' accounts half - yearly in January and July , made up to 31st December and 30th June ...
... transfer to Bad Debt Account when a balance has become irrecoverable . is usual in the majority of medical practices to render the patients ' accounts half - yearly in January and July , made up to 31st December and 30th June ...
Page 46
... ledger by means of the corresponding column in the Cash Book . This reconciliation having now been completed , these Cash Fees may be transferred to the general account of income and expenditure 46 MEDICAL PRACTITIONERS ' ACCOUNTS.
... ledger by means of the corresponding column in the Cash Book . This reconciliation having now been completed , these Cash Fees may be transferred to the general account of income and expenditure 46 MEDICAL PRACTITIONERS ' ACCOUNTS.
Page 47
George Lisle. be transferred to the general account of income and expenditure , viz . Profit and Loss Account , which is kept in the General Ledger . The transfer is effected by debiting the Cash Fees account , or such subdivisions of it ...
George Lisle. be transferred to the general account of income and expenditure , viz . Profit and Loss Account , which is kept in the General Ledger . The transfer is effected by debiting the Cash Fees account , or such subdivisions of it ...
Page 48
... transferred , and the Profit and Loss account and the resident practitioner's personal account debited with their ... transfer is made to Profit and Loss account , and the relative credit entry is found by carrying down this item to ...
... transferred , and the Profit and Loss account and the resident practitioner's personal account debited with their ... transfer is made to Profit and Loss account , and the relative credit entry is found by carrying down this item to ...
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Common terms and phrases
age at entry agent amount annuity apply appointed assets assured audit auditor authorised Balance Balance Sheet Bank of England bills capital Capital Account Cash Book cent charge cheques chose in action coin column contract cost Council Court creditor cubic centimetres cubic decimetre death debenture debit debt debtor deed discount duration entitled entrants equitable equity of redemption expenditure expenses firm Fund gold Government interest issued kilogram Ledger accounts liable loan Loss Account machine master method metre months mortgage mortgagor notice number living obtained ordinary paid partner partnership Partnership Act 1890 party pawnbroker payable payment period person premium principal Profit and Loss purchase railway rates of mortality receipts received redemption rent respect revenue Secretary for Scotland servant share Sheet trade transactions transfer Vict wages workman
Popular passages
Page 26 - Be it therefore enacted, that whensoever the death of a person shall be caused by wrongful act, neglect or default, and the act, neglect or default is such as would (if death had not ensued) have entitled the party injured to maintain an action and recover damages in respect thereof, then and in every such case the person who would have been liable if death had not ensued shall be liable to an action for damages, notwithstanding the death of the person injured, and although the death shall have been...
Page 228 - The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but no such inference shall be drawn if such profits were received in payment: a.
Page 11 - ... and in case of any loss or misfortune it shall be lawful to the assured, their factors, servants, and assigns, to sue, labour, and travel for, in, and about the defence, safeguard, and recovery of the said goods and merchandizes and ship, &c., or any part thereof, without prejudice to this insurance ; to the charges whereof we, the assurers, will contribute each one according to the rate and quantity of his sum herein assured.
Page 150 - Act had not passed), to pass and transfer the legal right to such debt or chose in action from the date of such notice, and all legal and other remedies for the same, and the power to give a good discharge for the same, without the concurrence of the assignor...
Page 247 - A partner becomes in any other way incapable of performing his part of the partnership contract, (c) A partner has been guilty of such conduct as tends to affect prejudicially the carrying on of the business, (d) A partner wilfully or persistently commits a breach of the partnership agreement, or otherwise so conducts himself in matters relating to the partnership business that it is not reasonably practicable to carry on the business in partnership with him, (e) The business of the partnership can...
Page 244 - 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 5 per cent per annum from the date of the payment or advance.
Page 27 - Under sub-section one of section one, unless the defect therein mentioned arose from, or had not been discovered or remedied owing to the negligence of the employer, or of some person in the service of the employer, and entrusted by him with the duty of seeing that the ways, works, machinery, or plant were in proper condition.
Page 19 - ... unless the agreement, upon which such action shall be brought or some memorandum or note thereof, shall be in writing, and signed by the party to be charged therewith, or some other person thereunto by him lawfully authorized.
Page 249 - ... for any payments made by him in respect of the partnership liabilities; and (c) To be indemnified by the person guilty of the fraud or making the representation against all debts and liabilities of the partnership.
Page 333 - 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...