Corporation Accounting & Corporation Law...: An Appendix on the California Examinations for C.P.A. Certificater with a Full Set of Questions & Answerscontinental audit Company, 1905 - 443 pages |
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Common terms and phrases
Accounts Payable amount articles of incorporation assessment bank Board of Directors bonds by-laws Capital Stock Account Cash Book cent certificate charged charter column common stock compound interest Consolidated contract rate Controlling Account cost count Coupon Bonds coupons creditors cumulative voting debit debts discount dividend earnings election Expense Foreign corporations forfeited forfeiture form a corporation Fresno holders instalment investment issued Journal laws legal rate meeting ment method Mining Company mortgage number of shares paid paid-up capital pany par value partnership payment penalty for usury period persons poration powers preferred stock premium Profit and Loss proxy purchase purpose rate of interest received Reserve resident revenue Secretary sell shares of stock Sinking Fund sold statement Stock Ledger stockholders Subscription Account Sundries Dr Surplus Account tion Total Treasury Stock Trial Balance trust Unsubscribed Vide paragraph vote Voucher
Popular passages
Page 89 - SPECIAL MEETINGS. Special meetings of the Board of Directors may be called by the President or by any three Directors.
Page 359 - But the discount of bills of exchange drawn in good faith against actually existing values, and the discount of commercial or business paper actually owned by the person negotiating the same, shall not be considered as money borrowed.
Page 111 - No corporation shall issue stock or bonds, except for money paid, labor done, or property actually received, and all fictitious increase of stock or indebtedness shall be void.
Page 412 - CPA or any other words, letters or figures, to indicate that the person using the same is such certified public accountant.
Page 58 - No proxy hereafter made shall be valid after the expiration of eleven months from the date of its execution unless the member executing it shall have specified therein the length of time it is to continue in force, which shall be for some limited period.
Page 377 - The signature to this assignment must correspond with the name as written upon the face of the certificate in every particular without alteration or enlargement, or any change whatever.
Page 96 - Oregon, my true and lawful attorney, for me, and in my name...
Page 26 - The first meeting of every corporation shall be called by a notice signed by a majority of the incorporators named in the certificate of incorporation designating the time, place and purpose of the meeting; and such notice shall, at least two weeks before...
Page 19 - To make by-laws, not inconsistent with any existing law, for the management of its property, the regulation of its affairs, and for the transfer of its stock ; 7.
Page 59 - ... as the amount of stock or shares owned by him bears to the whole of the subscribed capital stock or shares of the corporation or association.