Keister's Corporation Accounting and Auditing: A Practical Treatise on Higher AccountingBurrows brothers Company, 1905 - 569 pages |
Contents
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Common terms and phrases
account is charged Accounts Payable accrued Accts agents amount articles of association Assets and Liabilities audit Auditor authority Bills Payable Bills Rec Bills Receivable bookkeeper by-laws Capital Stock cars Cash Book cent certificate chargeable charter check number circulating notes clerk column company's Comptroller contract corporation cost creditors Currency Debit Cash debt declare a Dividend deposit different divisions Directors discount Dividend earnings examine Exchange expense firm footings Franchise freight holder incorporated Installments Inventory investment invoices issued Joint Stock Company labor Loss and Gain machinery Mdse Merchandise month National Bank old firm open the books organization certificate paid partners partnership payment Preferred Stock profits purchase Real Estate repairs S. S. St shareholders Sinking Fund sold Stock account Stock Company Stock Ledger stockholders subscribed Subscription Surplus ticket tion transfer Treasury Stock Trial Balance vouchers whole road
Popular passages
Page 126 - ... false entry in any book, report, or statement of the association, with intent, in either case, to injure or defraud the association or any other company, body politic or corporate, or any individual person, or to deceive any officer of the...
Page 122 - The shareholders of every national banking association shall be held individually responsible, equally and ratably, and not one for another, for all contracts, debts and engagements of such association, to the extent of the amount of their stock therein, at the par value thereof, in addition to the amount invested in such shares...
Page 125 - No association shall make any loan or discount on the security of the shares of its own capital stock, nor be the purchaser or holder of any such shares, unless such security or purchase shall be necessary to prevent loss upon a debt previously contracted in good faith...
Page 130 - ... district, or Territorial court of the United States to enjoin further proceedings in the premises; and such court, after citing the...
Page 126 - Shareholders (Sec. 5210). —The president and cashier of every national banking association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in the office where its business is transacted. Such list shall be subject to the inspection of all the shareholders and creditors of the association, and the officers authorized to assess taxes under state authority, during business hours...
Page 119 - To exercise by its board of directors, or duly authorized officers or agents, subject to law, all such incidental powers as shall be necessary to carry on the business of...
Page 535 - Where a bill is duly presented for acceptance and is not accepted within the prescribed time, the person presenting it must treat the bill as dishonored by nonacceptance or he loses the right of recourse against the drawer and indorsers.
Page 126 - Every president, director, cashier, teller, clerk, or agent of any association who embezzles, abstracts, or willfully misapplies any of the moneys, funds, or credits of the association, or who, without authority from the directors, issues or puts in circulation any of the...
Page 500 - 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.
Page 125 - Dividends (Sec. 5199). —The directors of any association may semiannually declare a dividend of so much of the net profits of the association as they shall judge expedient; but each association shall, before the declaration of a dividend, carry one-tenth part of its net profits of the preceding half year to its surplus fund until the same shall amount to twenty per centum of its capital stock.