The Student's Guide to Accountancy |
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Page 46
... profits of the business , after debiting to Profit and Loss Account the above items , and also Loan Interest £ 50 , Depreciation of Freehold Premises owned by the firm £ 50 , Bank Interest and Charges £ 35 , and Depreciation of Tools ...
... profits of the business , after debiting to Profit and Loss Account the above items , and also Loan Interest £ 50 , Depreciation of Freehold Premises owned by the firm £ 50 , Bank Interest and Charges £ 35 , and Depreciation of Tools ...
Page 47
... Profit and Loss Account for the year shows a balance of profit of £ 3,075 , before charging partners ' salaries and interest on capital . The quarterly cheques for salary have been debited to their respective Drawing Accounts , which ...
... Profit and Loss Account for the year shows a balance of profit of £ 3,075 , before charging partners ' salaries and interest on capital . The quarterly cheques for salary have been debited to their respective Drawing Accounts , which ...
Page 48
... Profit and Loss Account - Balance from 30th September 1905 600 .. £ 74,600 £ 74,600 Provide £ 500 for bad debts , and make out 48 THE STUDENT'S GUIDE TO ACCOUNTANCY .
... Profit and Loss Account - Balance from 30th September 1905 600 .. £ 74,600 £ 74,600 Provide £ 500 for bad debts , and make out 48 THE STUDENT'S GUIDE TO ACCOUNTANCY .
Page 49
... Profit and Loss Accounts ( dividing the expenses between the departments in proportion to the sales ) , and Balance Sheet at 30th September 1906. The Stock at 30th September 1906 was - Dept . A , £ 6,000 ; Dept. B , £ 2,800 . The ...
... Profit and Loss Accounts ( dividing the expenses between the departments in proportion to the sales ) , and Balance Sheet at 30th September 1906. The Stock at 30th September 1906 was - Dept . A , £ 6,000 ; Dept. B , £ 2,800 . The ...
Page 51
... Profit and Loss Account : - Balance from last year Balance this year Formation Expenses £ 200 8,720 8,920 100 : Q. 4.- -What is meant by " The Residuary Account THE INTERMEDIATE EXAMINATION . 51.
... Profit and Loss Account : - Balance from last year Balance this year Formation Expenses £ 200 8,720 8,920 100 : Q. 4.- -What is meant by " The Residuary Account THE INTERMEDIATE EXAMINATION . 51.
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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.