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Common terms and phrases
205 George Street 31 To Balance 31st Dec 31st December 326 Princes Street acceptor Accommodation Bills Accountant's Acct accumulated Fund Account amount Annuity Assest Balance in Royal Balance of Cash Balance Sheet Bank Account Bank of England Bank of Scotland banker Bills of Exchange Bond by A. B. Book-keeping C.D. over Lands CALEDONIAN RAILWAY carried to accumulated Cash Book Cash in hand Charge and Discharge Cheque Company Curator Bonis Day Book debts Dividends Double Entry Edinburgh expenditure Expenses Feu-duty French Wine Furniture as appraised Heritable Bond indorser Insurance Interest James Brown Journal Judicial Factor July July 15 July 31 June 15 last Account Ledger liable Lodged M'Culloch National Bank NORTH BRITISH RAILWAY paid parties payable payment Peterhead Profit and Loss Realised Rental Repairs Royal Bank Scotch banks Shares Single Entry Sundries taken Credit Trade Charges transactions Vict Vouchers
Popular passages
Page 159 - The produce of the earth — all that is derived from its surface by the united application of labour, machinery, and capital, is divided among three classes of the community: namely, the proprietor of the land, the owner of the stock or capital necessary for its cultivation, and the labourers by whose industry it is cultivated.
Page 40 - ... containing the particulars required by these regulations, and properly drawn up so as to exhibit a true and correct view of the state of the company's affairs, and in case they have called for explanations or information from the directors, whether such explanations or information have been given by the directors, and whether they have been satisfactory ; and such report shall be read, together with the report of the directors, at the ordinary meeting.
Page 38 - The directors shall cause true accounts to be kept,— Of the stock in trade of the company ; Of the sums of money received and expended by the company, and the matter in respect of which such receipt and expenditure takes place ; and, Of the credits and liabilities of the company...
Page 139 - Kingdom, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made, or to any person on his behalf.
Page 159 - But in different stages of society, the proportions of the whole produce of the earth which will be allotted to each of these classes under the names of rent, profit, and wages, will be essentially different...
Page 40 - Every auditor shall have a list delivered to him of all books kept by the company and shall at all reasonable times have access to the books and accounts...
Page 39 - ... the expense of the establishment, salaries and other like matters. Every item of expenditure fairly chargeable against the year's income shall be brought into account so that a just balance of profit and loss may be laid before the meeting and in cases where any item of expenditure which may in fairness...
Page 139 - ... to be payable, or actually paid, or endorsed, or in any manner negotiated in the United Kingdom: where the amount or value of the money for which the bill or note is drawn or made does not exceed...
Page 40 - Every auditor shall be supplied with a copy of the balance-sheet, and it shall be his duty to examine the same, with the accounts and vouchers relating thereto.
Page 138 - And all bills, drafts, or orders, for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed...