Manual for Accountants. Canada. Volume I. Being the Questions Set by the Institute of Chartered Accountants, and the Answers Thereto, Forming a Text Book for Accountants, Book-keepers, and Business Men. The Answers to the Immediate QuestionWilton C. Eddis Press of Douglas Ford, 1899 - 256페이지 |
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00 Balance 00 Bills 00 By Balance 00 Cash 00 Less accrued Acct amount answer ascertain Assets Assignee audit Auditor Balance Sheet Bills Payable Bills Receivable Book-keeping by-law Capital Account carats Cash Book Cash on hand cent charged Charter Cheque claim Debentures debit Deduct deposit Depreciation Directors discount Dishonor dividend duly endorsement entitled Executors Expenses Freight give gross profit holder incorporated Insolvent interest Investment issued Joint Stock Company Jones Journal entries law merchant Ledger Account letters patent Liabilities Loss Account Machinery Merchandise Mortgage Negotiable Negotiable Instruments number of shares Ontario Ontario Companies paid pany partners partnership payment person Preference Stock Profit and Loss Promissory Note provisions Purchases Real Estate realized receipts Rent Sales Secured Creditors shareholders Smith sold Stock Ledger Sundry Creditors Sundry Debtors thereof transactions transfer Treasury Stock Trial Balance vote vouchers Wages
인기 인용구
232 페이지 - A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer.
233 페이지 - A check is a bill of exchange drawn on a bank payable on demand. Except as herein otherwise provided, the provisions of this Act applicable to a bill of exchange payable on demand apply to a check.
219 페이지 - Notice of dishonor is not required to be given to an indorser in either of the following cases — 1. Where the drawee is a fictitious person or a person not. having capacity to contract, and the indorser was aware of the fact at the time he indorsed the instrument; 2. Where the indorser is the person to whom the instrument is presented for payment; 3. Where the instrument was made or accepted for his accommodation.
207 페이지 - Where the payee is a fictitious or non-existing person the bill may be treated as payable to bearer.
208 페이지 - An inland bill is a bill which is or on the face of it purports to be (a) both drawn and payable within the British Islands, or (b) drawn within the British Islands upon some person resident therein. Any other bill is a foreign bill. For the purposes of this Act "British Islands...
182 페이지 - Court of settling the list of contributories of the company ; and any list so settled shall be prima facie evidence of the liability of the persons named therein to be contributories...
219 페이지 - Where in a bill drawer and drawee are the same person, or where the drawee is a fictitious person, or a person not having capacity to contract, the holder may treat the instrument, at his option, either as a bill of exchange or a promissory note.
209 페이지 - A restrictive indorsement gives the indorsee the right to receive payment of the bill and to sue any party thereto that his indorser could have sued, but gives him no power to transfer his rights as indorsee unless it expressly authorise him to do so.
233 페이지 - A negotiable promissory note within the meaning of this act is an unconditional promise in writing made by one person to another signed by the maker engaging to pay on demand, or at a fixed or determinable future time, a sum certain in money to order or to bearer.
213 페이지 - An indorsee of a negotiable instrument, in due course, acquires an absolute title thereto, so that it is valid in his hands notwithstanding any provision of law making it generally void or voidable, and notwithstanding any defect in the title of the person from whom he acquired it.