Encyclopædia of Accounting, 1권George Lisle W. Green & sons, 1903 |
도서 본문에서
100개의 결과 중 1 - 5개
3 페이지
... debits ( and therefore appearing on the debit side of the account ) is interest that has to be credited , and vice versa interest that appears against such of these items as are credits is interest that has to be debited . The mode of ...
... debits ( and therefore appearing on the debit side of the account ) is interest that has to be credited , and vice versa interest that appears against such of these items as are credits is interest that has to be debited . The mode of ...
5 페이지
... debit side into the credit interest column , where it appears under the heading " Interest in red per contra " the same process is gone through with respect to the debit interest " in red " of £ 1 : 16 : 2 . After these transfers are ...
... debit side into the credit interest column , where it appears under the heading " Interest in red per contra " the same process is gone through with respect to the debit interest " in red " of £ 1 : 16 : 2 . After these transfers are ...
6 페이지
... debit items and allowed at the same rate on the credit items up to 31st December . The difference between the two interest columns gives the interest due on the whole account for the year . Another way of arriving at the same result is ...
... debit items and allowed at the same rate on the credit items up to 31st December . The difference between the two interest columns gives the interest due on the whole account for the year . Another way of arriving at the same result is ...
7 페이지
... debit and credit sides is at different rates , the multiplication by twice the rate should be performed on the totals of the two sides , and thereafter the balance should be divided by 73,000 . In the example given the balance of ...
... debit and credit sides is at different rates , the multiplication by twice the rate should be performed on the totals of the two sides , and thereafter the balance should be divided by 73,000 . In the example given the balance of ...
8 페이지
... debit and credit items at the same rate . Very often , however , interest at one rate is charged on the debit items , and interest at another rate on the credit items . 3 Suppose that 5 per cent is to be charged on the debit items and ...
... debit and credit items at the same rate . Very often , however , interest at one rate is charged on the debit items , and interest at another rate on the credit items . 3 Suppose that 5 per cent is to be charged on the debit items and ...
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자주 나오는 단어 및 구문
acceptance acceptor accommodation bill agent amount annuity apply appointed apportionment Arbitration Act 1889 assets audit auditor balance sheet Bank of England banker bankrupt Bankruptcy Act bill of exchange Bills Payable Bills Receivable Board of Trade book-keeping capital cash book cent charge cheque claim column Companies Act 1862 Consignment contract Court Court of Session credit side creditors debit side debt debtor deed discharge discount dishonour dividend drawee drawer duty economic entitled entry given Glen & Day head office holder income indorser interest liabilities Lord Ordinary Loss Account ment notes notice Official Receiver ordinary paid particular parties payment person petition practice present principal Profit and Loss purchase realised remainderman rent respect rule Scotland sequestration sheriff sold stamp statement tenant thereof transactions trial balance trustee valuation Vict
인기 인용구
306 페이지 - All goods being, at the commencement of the bankruptcy, in the possession, order or disposition of the bankrupt, in h'ia trade or business, by the consent and permission of the true owner, under such circumstances that he is the reputed owner thereof...
243 페이지 - Where a banker in good faith and without negligence receives payment for a customer of a cheque crossed generally or specially to himself, and the customer has no title, or a defective title, thereto, the banker shall not incur any liability to the true owner of the cheque by reason only of having received such payment.
271 페이지 - Court, elsewhere, a bankruptcy notice under this Act, requiring him to pay the judgment debt in accordance with the terms of the judgment, or to secure or compound for it to the satisfaction of the creditor or the Court, and he does not, within seven days after service of the notice...
371 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.
232 페이지 - Parliament, and that it shall not be lawful for any body politic or corporate whatsoever created or to be created, or for any other persons whatsoever united or to be united in covenants or partnership exceeding the number of six persons in that part of Great Britain called England, to borrow, owe, or take up any sum or sums of money on their bills or notes payable on demand or at any less time than six months from the borrowing thereof...
303 페이지 - Save as aforesaid, all debts and liabilities, present or future, certain or contingent, to which the debtor is subject at the date of the receiving order, or to which he may become subject before his discharge by reason of any obligation incurred before the date of the receiving order, shall be deemed to be debts provable, in bankruptcy.
270 페이지 - If, with intent to defeat or delay his creditors, he does any of the following things, namely, departs out of England, or, being out of England, remains out of England, or departs from his dwelling-house, or otherwise absents himself, or begins to keep house.
306 페이지 - The capacity to exercise and to take proceedings for exercising all such powers in or over or in respect of property as might have been exercised by the bankrupt for his own benefit at the commencement of his bankruptcy or before his discharge, except the right of nomination to a vacant ecclesiastical benefice...
374 페이지 - But where the instrument is in the hands of a holder in due course, a valid delivery thereof by all parties prior to him so as to make them liable to him, is conclusively presumed.
310 페이지 - Every conveyance or transfer of property, or charge thereon made, every payment made, every obligation incurred, and every judicial proceeding taken or suffered by any person unable to pay his debts as they become due from his own money...