The Student's Guide to Accountancy |
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Page 45
... Liabilities . Assets . £ CR £ Sundry Creditors 2,000 Cash in hand 50 Bank Overdraft .. 300 Stock - in - Trade .. 1,500 A. - Capital Account 2,000 Machinery and Plant . 2,000 B. 1,000 Sundry Debtors 1,200 C. - Capital Account over- drawn ...
... Liabilities . Assets . £ CR £ Sundry Creditors 2,000 Cash in hand 50 Bank Overdraft .. 300 Stock - in - Trade .. 1,500 A. - Capital Account 2,000 Machinery and Plant . 2,000 B. 1,000 Sundry Debtors 1,200 C. - Capital Account over- drawn ...
Page 46
... liabilities of the firm as shown above . The £ 18,000 was , in accordance with the agreement , discharged by the allotment of 12,000 Ordinary Shares in the Company of £ 1 each , and 6,000 6 per cent . Cumulative Preference Shares of £ 1 ...
... liabilities of the firm as shown above . The £ 18,000 was , in accordance with the agreement , discharged by the allotment of 12,000 Ordinary Shares in the Company of £ 1 each , and 6,000 6 per cent . Cumulative Preference Shares of £ 1 ...
Page 49
... liabilities on partly - paid Shares held as invest- ments , be treated in the Balance Sheet ? How should these liabilities be treated in the Ledger ? Q. 6. - Where a Trading Company has a head office and various branches which buy from ...
... liabilities on partly - paid Shares held as invest- ments , be treated in the Balance Sheet ? How should these liabilities be treated in the Ledger ? Q. 6. - Where a Trading Company has a head office and various branches which buy from ...
Page 52
... death , less tax .. 31 13 4 Share in business of A. B. & Co. .. .. 3,500 0 0 Sundry Debtors 100 0 0 His liabilities amounted to £ 50 . The Executor having proved the will , his transactions were 52 THE STUDENT'S GUIDE TO ACCOUNTANCY .
... death , less tax .. 31 13 4 Share in business of A. B. & Co. .. .. 3,500 0 0 Sundry Debtors 100 0 0 His liabilities amounted to £ 50 . The Executor having proved the will , his transactions were 52 THE STUDENT'S GUIDE TO ACCOUNTANCY .
Page 53
... Liabilities 99 Dec. 30. Received for 100 Ordinary Shares of X. Y. Z. Company , Lim . , sold at 14 ex div . 1907 Jan. 2. Received half - year's interest on Mortgage 5 . " " 17 . " " £ 2,000 , less tax .. £ S d 470 0 0 360 0 15 0 0 50 0 0 ...
... Liabilities 99 Dec. 30. Received for 100 Ordinary Shares of X. Y. Z. Company , Lim . , sold at 14 ex div . 1907 Jan. 2. Received half - year's interest on Mortgage 5 . " " 17 . " " £ 2,000 , less tax .. £ S d 470 0 0 360 0 15 0 0 50 0 0 ...
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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.