C.P.A. Law Questions (of the Board of Examiners, American Institute of Accountants) and AnswersRonald Press, 1925 - 190ÆäÀÌÁö |
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15 ÆäÀÌÁö
... officers for past services ren- dered in the usual and ordinary course of business ? Give reasons for your answer . Answer : No. In the first place , an officer is not en- titled ( in the absence of a by - law ) to compensation for ...
... officers for past services ren- dered in the usual and ordinary course of business ? Give reasons for your answer . Answer : No. In the first place , an officer is not en- titled ( in the absence of a by - law ) to compensation for ...
23 ÆäÀÌÁö
... officers and agents ; to authorize the issue of bonds and the execution of the necessary mortgage or trust deed ; to delegate authority to an executive committee ; to authorize an assignment of the corporate property for the benefit of ...
... officers and agents ; to authorize the issue of bonds and the execution of the necessary mortgage or trust deed ; to delegate authority to an executive committee ; to authorize an assignment of the corporate property for the benefit of ...
34 ÆäÀÌÁö
... officers , dividend history , existence of other classes of stock , outstanding bond issues , and so forth . The book value is the total par value of the out- standing stock plus the amount of the surplus , or less the amount of the ...
... officers , dividend history , existence of other classes of stock , outstanding bond issues , and so forth . The book value is the total par value of the out- standing stock plus the amount of the surplus , or less the amount of the ...
43 ÆäÀÌÁö
... officer or director who refused this right , it is a good defense if it can be shown that the stockholder has within two years sold or offered for sale a list of the stockholders of the corporation or any other corporation . Question 14 ...
... officer or director who refused this right , it is a good defense if it can be shown that the stockholder has within two years sold or offered for sale a list of the stockholders of the corporation or any other corporation . Question 14 ...
53 ÆäÀÌÁö
... Officers and directors are required , and also a constitution and by - laws . Directors ' and stock- holders ' meetings must be held from time to time . These features are not present in sole proprietorship . ( 5 ) The incorporation of ...
... Officers and directors are required , and also a constitution and by - laws . Directors ' and stock- holders ' meetings must be held from time to time . These features are not present in sole proprietorship . ( 5 ) The incorporation of ...
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acceptance agreement amount Answer assets authority bank bankrupt Bankruptcy Act bearer bill of exchange blank breach buyer by-laws capital stock certificate charter cheque claim co-partners Company CONTRACTS Question CORPORATIONS Question court court of equity creditors cumulative voting debts declared deductible delivered delivery directors discharged dividends drawer due course duty effect FEDERAL INCOME TAX firm follows Hence holder in due INCOME TAX Question indorsement insolvent interest JOHN DOE Jones loss maker Negotiable Instru Negotiable Instruments Law NEGOTIABLE INSTRUMENTS Question ness paid partner PARTNERSHIP Question payable payee performance personal defenses place of payment prior parties profits promise to pay promissory note purchase price reasonable received recover Revenue Act rule Section seller statute Statute of Frauds stockholders sued sum certain taxable thereof tion transfer trustee trustee in bankruptcy ultra vires Uniform Partnership Act Uniform Sales Act valid warranty
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11 ÆäÀÌÁö - Every person negotiating an instrument by delivery or by a qualified indorsement, warrants, — 1. That the instrument is genuine and in all respects what it purports to be ; 2. That he has a good title to it; 3. That all prior parties had capacity to contract; 4. That he has no knowledge of any fact which would impair the validity of the instrument or render it valueless.
113 ÆäÀÌÁö - Where the instrument is wanting in any material particular, the person in possession thereof has a prima facie authority to complete it by filling up the blanks therein. And a signature on a blank paper delivered by the person making the signature in order that the paper may be converted into a negotiable instrument operates as a prima facie authority to fill it up as such for any amount.
144 ÆäÀÌÁö - In the case of an assignment of a claim secured by a certificate, the liability of the assignor upon such warranty shall not exceed the amount of the claim.
93 ÆäÀÌÁö - Any affirmation of fact or any promise by the seller relating to the goods is an express warranty if the natural tendency of such affirmation or promise is to induce the buyer to purchase the goods, and if the buyer purchases the goods relying thereon.
38 ÆäÀÌÁö - Any alteration which changes: 1. The date. 2. The sum payable, either for principal or interest. 3. The time or place of payment. 4. The number and the relations of the parties. 5. The medium or currency in which payment is to be made. Or which adds a place of payment where no place of payment is specified, or any other change or addition which alters the effect of the instrument in any respect, is a material alteration.
100 ÆäÀÌÁö - The instrument is payable to bearer — 1. When it is expressed to be so payable; or 2. When it is payable to a person named therein or bearer; or 3. When it is payable to the order of a fictitious or nonexisting person, and such fact was known to the person making it so payable; or 4.
113 ÆäÀÌÁö - The date; 2. The sum payable, either for principal or interest ; 3. The time or place of payment; 4. The number or the relations of the parties; 5. The medium of currency in which payment is to be made; Or which adds a place of payment where no place of payment is specified, or any other change or addition which alters the effect of the instrument in any respect, is a material alteration.
86 ÆäÀÌÁö - A person admitted as a partner into an existing partnership is liable for all the obligations of the partnership arising before his admission as though he had been a partner when such obligations were incurred, except that this liability shall be satisfied only out of partnership property.
29 ÆäÀÌÁö - The signature of any party may be made by a duly authorized agent. No particular form of appointment is necessary for this purpose; and the authority of the agent may be established as in other cases of agency.
7 ÆäÀÌÁö - June no contract for the sale of any goods, wares or merchandise, for the price of ten pounds sterling or upwards, shall be allowed to be good, except the buyer shall accept part of the goods so sold, and actually receive the same, or give something in earnest to bind the bargain, or in part...