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CORPORATE FINANCE

AND
ACCOUNTING

Treating of the Corporate Finances and Securities;
the Corporate Books of Account; Reports;
Negotiable Instruments; and the
Powers, Duties and Relations
of the Corporation

Treasurer

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Legal Notes by
THOMAS CONYNGTON

of the New York Bar
Author of "Corporate Organization," Corporate Management," etc.

NEW YORK
THE RONALD PRESS

1908

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PREFACE.

In no other department of corporation work is there the same need for a clear knowledge of the laws, the principles and the practices which control as in that of corporate finance and accounting. In no other department of corporation work is reliable information, arranged for ready reference, so difficult to secure.

The present volume is intended to supply this need. For convenience in both treatment and use, the work is divided into six parts; the first treating of the treasurer's duties and legal obligations; the second of the corporate books of account; the third of the corporate finances including checks and dividends; the fourth of negotiable instruments; the fifth of the corporate securities; and the sixth presenting the forms used by the treasurer in the routine of his official work together with others relating to the corporate finances and securities.

The author can claim full credit only for those portions of the work which relate to the corporate accounts and reports. Responsibility for the legal portions of the volume rests with Mr. Thomas Conyngton, already well and widely known as a writer on corporate subjects. The author feels well assured that Mr. Conyngton's reputation for accuracy and for clear, non-technical treatment of corporate matters, will be all sufficient evidence of the character and value of the material contributed by him.

iii ( 72174

In the portion of the volume devoted to corporatiori accounting the author has endeavored to give a general idea of the principles which govern advanced modern bookkeeping. Detailed applications have not been made—save in the chapter devoted to the special and opening entries of the corporate books—but the principles are so outlined as to be readily adapted to the requirements of any particular case. The author expects to present this subject in greater detail in a further work devoted entirely to accounting.

In conclusion the author can only hope that the present volume will fulfill the end for which it was designed, i. e., to provide a reasonably complete and conveniently arranged manual for the use of the corporation treasurer and for all others interested in corporate finance and accounting.

HARRY C. BENTLEY. 229 Broadway, New York City,

Jan. 1, 1908.

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