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; with Forms |
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Page vii
... Records of a Corporate Business . 64. ( a ) The Special Corporate Records . 65. ( b ) The Financial Records . 66. ( c ) The Purchase Records . 67. ( d ) The Sales Records . 68. ( e ) The ... Records . § 86. Record TABLE OF CONTENTS . vii.
... Records of a Corporate Business . 64. ( a ) The Special Corporate Records . 65. ( b ) The Financial Records . 66. ( c ) The Purchase Records . 67. ( d ) The Sales Records . 68. ( e ) The ... Records . § 86. Record TABLE OF CONTENTS . vii.
Page viii
... Records . § 86. Record of Receipts . 87. Cash Receipts Book . 88. Record of Disbursements . 89. Cash Disbursements Book . 90. Evidence of Payment . 91. Outstanding Checks . 92. Record of Bond Issues . 93. Bond Register . 94. Index of ...
... Records . § 86. Record of Receipts . 87. Cash Receipts Book . 88. Record of Disbursements . 89. Cash Disbursements Book . 90. Evidence of Payment . 91. Outstanding Checks . 92. Record of Bond Issues . 93. Bond Register . 94. Index of ...
Page 58
... records of all moneys received and paid out and shall have the custody of all property . All funds shall be paid out ... record of all moneys received and paid out , -in other words , a cash book . If , then , the treasurer is to be the ...
... records of all moneys received and paid out and shall have the custody of all property . All funds shall be paid out ... record of all moneys received and paid out , -in other words , a cash book . If , then , the treasurer is to be the ...
Page 59
... records and accounts in books belonging to the Company , showing the transactions of the Company , its accounts , liabilities and financial condi- tion , and shall see that all expenditures are duly author- ized and are evidenced by ...
... records and accounts in books belonging to the Company , showing the transactions of the Company , its accounts , liabilities and financial condi- tion , and shall see that all expenditures are duly author- ized and are evidenced by ...
Page 62
... records shall be kept at the office of the Treasurer and in such form and manner and under such regulations as the Board of Directors may determine . " Sec . 4. The Treasurer shall give the Company a bond in a sum , and with one or more ...
... records shall be kept at the office of the Treasurer and in such form and manner and under such regulations as the Board of Directors may determine . " Sec . 4. The Treasurer shall give the Company a bond in a sum , and with one or more ...
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Other editions - View all
Corporate Finance and Accounting: Treating of the Corporate Finances and ... Harry Clark Bentley,Thomas Conyngton No preview available - 2018 |
Corporate Finance and Accounting: Treating of the Corporate Finances and ... Harry Clark Bentley,Thomas Conyngton No preview available - 2015 |
Common terms and phrases
acceptance Accounts Payable agent amount assets authority bill Board of Directors bookkeeping by-law provisions capital stock cash certificate certified check charged charter or by-law column common stock Company controlling account corporate funds corporate officials cost coupon bonds creditors Debit December 31 declare a dividend deed of trust delivery dends deposit disbursements divi draft drawer duly duties election endorsement entry finance committee given hands held holder instrument is payable interest issued liable loss Manufacturing Expenses matter ment month monthly Negotiable Instruments Law notice of dishonor otherwise paid par value party payee person poration preferred stock presented for payment profits proper purchased receipt received registered Represents scrip secured sheet signature sold specified statutes stock ledger surplus thereof tion transfer treasurer treasurer's treasury stock trial balance trust unless usually voucher
Popular passages
Page 359 - Where a signature is forged or made without the authority of the person whose signature it purports to be, it is wholly inoperative, and no right to retain the instrument, or to give a discharge therefor, or to enforce payment thereof against any party thereto, can be acquired through or under such signature, unless the party against whom it is sought to enforce such right is precluded from setting up the forgery or want of authority.
Page 65 - Board, for the faithful performance of the duties of his office, and for the restoration to the Corporation, in case of his death, resignation, retirement or removal from office, of all books, papers, vouchers, money and other property of whatever kind in his possession or under his control belonging to the Corporation.
Page 373 - The protest must be annexed to the bill, or must contain a copy thereof, and must be under the hand and seal of the notary making it, and must specify: 1. The time and place of presentment; 2. The fact that presentment was made and the manner thereof; 3. The cause or reason for protesting the bill; 4. The demand made and the answer given, if any, or the fact that the drawee or acceptor could not be found.
Page 369 - reasonable time" or an "unreasonable time," regard is to be had to the nature of the instrument, the usage of trade or business (if any) with respect to such instruments, and the facts of the particular case.
Page 475 - In the event of any liquidation or dissolution or winding up (whether voluntary or involuntary) of the corporation, the holders of the preferred stock shall be entitled to be paid in full both the par amount of their shares and the unpaid dividends accrued thereon before any amount shall be paid to the holders of the common stock...
Page 475 - The holders of the preferred stock shall be entitled to receive when and as declared, from the surplus or net profits of the corporation, yearly dividends at the rate of 7 per cent per annum, and no more, payable quarterly on dates to be fixed by the by-laws.
Page 371 - Where the person primarily liable on the instrument is dead, and no place of payment is specified, presentment for payment must be made to his personal representative, if such there be, and if with the exercise of reasonable diligence he can be found.
Page 351 - Every negotiable instrument is deemed prima facie to have been issued for a valuable consideration ; and every person whose signature appears thereon to have become a party thereto for value.
Page 370 - Delay in noting or protesting is excused when the delay is caused by circumstances beyond the control of the holder, and not imputable to his default, misconduct, or negligence.
Page 375 - Notice of dishonor may be given by an agent either in his own name or in the name of any party entitled to give notice, whether that party be his principal or not.