Accounting Lectures, 1911-14 |
Често срещани думи и фрази
accounting period accounting record Accounts Payable accounts receivable amount asset value assets and liabilities audit Balance Sheet Bills Payable Bills Receivable bonds bookkeeping books of original Capital Account capital stock carried Cash Book cent certificate charged CLAIR PACE classification consignment Controlling Account corporation cost coupons creditors Current Assets Current Liabilities customers debit and credit December 31 deducted disclose Discount distribution dividend Double Entry Double Entry bookkeeping expenses facts Good-will Gross Profit HOMER ST income interest inventory investment issued Journal entry ledger account Loss Account ment Merchandise Account method month mortgage necessary Nominal accounts original entry paid par value partner partnership payment PRACTICE OF ACCOUNTS principle Private Ledger procedure Profit & Loss profit and loss purchases purpose ruling secured sinking fund statement stockholders subsidiary SUNDRIES surplus Syndicate Manager THEORY AND PRACTICE transactions transfer Trial Balance undertaking usually
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Страница 12 - No corporation shall issue either stock or bonds except for money, labor done or property actually received for the use and lawful purposes of such corporation.
Страница 12 - ... in the absence of actual fraud in the transaction, the judgment of the directors as to the value of the property purchased shall be conclusive...
Страница 25 - Form of negotiable instruments; "draft"; "check"; "certificate of deposit"; "note" (1) Any writing to be a negotiable instrument within this Article must (a) be signed by the maker or drawer; and (b) contain an unconditional promise or order to pay a sum certain in money...
Страница 2 - For value received hereby sell, assign and transfer unto ^ shares of the capital stock represented by the within certificate and do hereby irrevocably constitute and appoint attorney to transfer the said stock on the books of the within named company with full power of substitution in the premises.
Страница 1 - IN WITNESS WHEREOF, the said Corporation has caused this Certificate to be signed by its duly authorized officers and to be sealed with the Seal of the Corporation this day of , AD 19 . Secretary. President. Shares, $100 each.
Страница 100 - In addition to the powers conferred by the general corporation law, every stock corporation shall have the power to borrow money and contract debts, when necessary for the transaction of its business, or for the exercise of its corporate rights, privileges or franchises, or for any other lawful purpose of its incorporation ; and it may issue and dispose of its obligations for any amount so borrowed, and may mortgage its property and franchises to secure the payment of such obligations, or of any...
Страница 12 - ... and in all statements and reports of the corporation, by law required to be published or filed, this stock shall not be stated or reported as being issued for cash paid to the corporation, but shall be reported as issued for property purchased.
Страница 25 - An instrument to be negotiable must conform to the following requirements: 1. It must be in writing and signed by the maker or drawer; 2. Must contain an unconditional promise or order to pay a sum certain in money; 3. Must be payable on demand, or at a fixed or determinable future time; 4. Must be payable to order or to bearer; and, 5. Where the instrument is addressed to a drawee, he must be named or otherwise indicated therein with reasonable certainty.
Страница 90 - This bond is payable as to both principal and interest in gold coin of the United States of America of the present standard of weight and fineness or in its equivalent in gold bullion, or, at the option of Great Britain, upon not less than thirty days...
Страница 100 - ... but not registered in pursuance of any state law, may make such bond or obligation, or the interest coupon accompanying the same, non-negotiable, by subscribing his name to a statement indorsed thereon, that such bond, obligation or coupon is his property; and thereon the principal sum therein mentioned is payable only to such owner or holder, or his legal representatives or assigns, unless such bond, obligation or coupon be transferred by indorsement in blank, or payable to bearer, or to order,...