The Student's Guide to Accountancy |
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Page 48
... Dividend , half - year to 31st March 1906 150 Debenture Interest 100 " " Cash in hand .. 100 Balance at Bank ·· 3,000 Profit and Loss Account - Balance from 30th September 1905 600 .. £ 74,600 £ 74,600 Provide £ 500 for bad debts , and ...
... Dividend , half - year to 31st March 1906 150 Debenture Interest 100 " " Cash in hand .. 100 Balance at Bank ·· 3,000 Profit and Loss Account - Balance from 30th September 1905 600 .. £ 74,600 £ 74,600 Provide £ 500 for bad debts , and ...
Page 51
... dividends ) .. 5,000 Balance in Bank on Dividend Account 20 •• Reserve Account 500 Bills receivable ( in addition to which Bills amounting to £ 500 were under discount ) .. 1,100 Insurance , & c . , paid in advance 100 .. First Call ...
... dividends ) .. 5,000 Balance in Bank on Dividend Account 20 •• Reserve Account 500 Bills receivable ( in addition to which Bills amounting to £ 500 were under discount ) .. 1,100 Insurance , & c . , paid in advance 100 .. First Call ...
Page 52
... Dividends from shares in a Public Company . ( b ) Profits of a partnership . ( c ) Profits from a voyage of a steamship- ( 1 ) Privately owned . ( 2 ) Owned by a Limited Liability Company . Q. 6. - An Executor having realised the estate ...
... Dividends from shares in a Public Company . ( b ) Profits of a partnership . ( c ) Profits from a voyage of a steamship- ( 1 ) Privately owned . ( 2 ) Owned by a Limited Liability Company . Q. 6. - An Executor having realised the estate ...
Page 53
... dividend on 100 shares in X. Y. Z. Company , Lim . , for year ended 31st December 1906 , at 10 per cent . per annum , less tax at 1s . Q. 8. - You are requested to prepare a Revenue Account for an Electric Lighting Company from the ...
... dividend on 100 shares in X. Y. Z. Company , Lim . , for year ended 31st December 1906 , at 10 per cent . per annum , less tax at 1s . Q. 8. - You are requested to prepare a Revenue Account for an Electric Lighting Company from the ...
Page 55
... dividend , and what special notice must he give before declaring a final dividend ? Q. 4. - State shortly the duties of a Trustee in Bankruptcy in respect of his receipts and payments , and the penalties to which he may be subject if he ...
... dividend , and what special notice must he give before declaring a final dividend ? Q. 4. - State shortly the duties of a Trustee in Bankruptcy in respect of his receipts and payments , and the penalties to which he may be subject if he ...
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Common terms and phrases
2nd Edition 31st December 34 MOORGATE STREET Accountant Students Accountant's acquaintance afforded amount answer Arbitrations articled clerk articles of clerkship Auditing Auditors awarded Balance Sheet Bank Bookkeeping and Accounts Bye-Law Capital cent centimetres certificate charged Chartered Accountants Company Law connection cost Council course Creditors Debenture Stock Debentures Depreciation Dicksee discount Dividends executors Executorship Accounts expenses experience Final Examination give important Income Tax Institute of Chartered Interest Intermediate Examination Joint Stock Companies June knowledge liabilities liquidation London Loss Account M.Com matters Mercantile Law months Municipal Accounts NUMBER OF CANDIDATES Ordinary Shares paid paper partner Partnership Accounts Partnership Act passed payable payment person post free practice Preference Shares Preliminary Examination preparation present Price principles prize profession Profit and Loss purchase questions railway mania Revision salary shareholders Sundry Debtors term text-books tion Trading Trial Balance Trustee in Bankruptcy University of Birmingham Weak subjects
Popular passages
Page 99 - CD his executors, administrators and assigns, from the day of last past, before the date hereof, for and during, and unto the full end and term of years, from thence next ensuing, and fully to be complete and ended...
Page 22 - In obtuse-angled triangles, if a perpendicular be drawn from either of the acute angles to the opposite side produced, the square on the side subtending the obtuse angle is greater than the squares on the sides containing the obtuse angle, by twice the rectangle contained by the side...
Page 22 - If a side of a triangle be produced, the exterior angle is equal to the sum of the two interior and opposite angles ; and the three interior angles of every triangle are together equal to two right angles.
Page 87 - means a written agreement to submit present or future differences to arbitration, whether an arbitrator is named therein or not), unless a contrary intention is expressed therein, shall be irrevocable, except by leave of the Court or a judge, and shall have the same effect in all respects as if it had been made an order of Court.
Page 101 - In witness whereof, the said parties to these presents have hereunto set their hands and seals, the day and year first above written. Signed, sealed, and delivered by the above-named [\. B.] in the presence of.
Page 22 - The opposite angles of a quadrilateral inscribed in a circle are together equal to two right angles, with converse.