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

Front Cover
Ronald Press, 1908 - 505 pages

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Contents

Statutory Requirements
53
The Treasurers Authority for Action
54
Place of Action
55
ByLaw Provisions Affecting Treasurer 28 General 29 Brief Provisions
56
Personal Bonds
57
Surety Company Bonds
58
Extended Provisions
59
Termination of Bond
60
General
61
Comprehensive Provisions First
64
Second Set U S Steel Corpor 32
66
The Finance Committee 33 Standing Committees
70
Appointment of Finance Committee
71
Organization of Finance Committee
75
Action of Finance Committee
76
Powers of Finance Committee
78
General Status of Finance Committee
81
Relation of Treasurer to Other Corporate Authorities 39 To the Stockholders
82
To the Board
83
To the Finance Committee
84
To the Auditor
86
To the Other Officials
87
The Treasurers Liabilities 44 Duties and Liabilities of Treasurer
90
To Whom Liable 46 Sources of Liability
91
a Neglect of or NonPerformance of Duties
92
b Faulty Performance of Duties
93
c Unauthorized Acts
94
d Illegal Acts
96
Statutory Liabilities
98
Scope of Treatment 63 The Records of a Corporate Business
111
a The Special Corporate Records 65 b The Financial Records 66 c The Purchase Records
112
d The Sales Records 68 e The Cost Records 69 f The General Records
113
Bookkeeping Terms Defined 70 Bookkeeping 71 Double Entry Bookkeeping
114
The Trial Balance 73 The Balance Sheet
115
Profit and Loss Statement 75 Records of Original Entry
116
Records of Summarization 77 Assets and Liabilities 78 a Fixed Assets
117
b Floating Assets 80 c Fixed Liabilities
118
d Floating Liabilities 82 Accounting Systems
119
b The CoatofManyColors System
120
c The Scientifically Designed System
121
The Financial Records 86 Record of Receipts
122
Cash Receipts Book
123
Record of Disbursements
124
Cash Disbursements Book
125
Evidence of Payment
126
Classification of Expenses
127
Outstanding Checks
128
Record of Bond Issues 93 Bond Register
129
The General Ledger
130
Index of Bondholders
131
Coupon Register
132
Relations between Controlling and Subsidiary Accounts
133
Interest Payments
134
Securities Ledger
135
The Purchase Records 98 General
136
Purchase Systems 100 The Voucher System
138
The Invoice File Sheet System
142
The Sales Records 102 General 103 Billing
146
Summary of Sales
147
Sinking Fund
148
Customers Ledger
149
Manufacturing Cost Records 106 Importance of Accurate Costs 107 Requirements of a Cost System
150
a Materials Supplies and Finished Products Raw Materials Factory Supplies Finished Products 109 b Gross Profit on Sales 110 c Expenses of the Selli...
151
d Expenses of the Administrative Department 112 e Net Profit on Sales 113 Elements of Cost
152
Notes Receivable
153
Purchases
154
Finished Products
155
Manufacturing
156
ByProducts
157
Raw Materials
158
Expenses
169
The Trial Balance Book
180
Ledger Accounts Their Functions and Entries 135 General 1 CLASSIFICATION 136 Arrangement of Accounts
181
Classification of Accounts
182
2 ASSET ACCOUNTS 138 Land 139 Buildings
183
Machinery and Equipment
186
Small Tools
187
Patterns
188
Stable Equipment
189
Office Equipment 145 Store Fixtures
190
Factory Supplies
199
Stable Supplies
200
Insurance 162 Treasury Stock
201
Stocks of Other Companies 3 LIABILITY ACCOUNTS 164 Capital Stock a Preferred Stock b Common Stock
203
Mortgages Payable 166 Bonds a Mortgage b Accumulative
204
Notes Payable 168 Accounts Payable
205
Accrued Interest a On Mortgages Payable b On Bonds 170 Accrued Taxes
206
Pay Roll 172 Agents Accounts
207
Reserve for Depreciation of Machinery and Equipment
208
4 SURPLUS PROFIT AND LOSS AND STATISTICAL 174 Surplus ACCOUNTS 175 Profit and Loss
210
Sales 177 Income a From Rentals
211
Special Entries of Corporate Books
215
Books of a Mining Corporation
231
The Treasurers Report
237
General
246
Status of Treasurer as to Corporate Funds
267
Custody of Corporate Funds
268
Disbursement of Corporate Funds
269
Endorsements
270
Return of Corporate Funds
271
Bank Deposits 206 Selection of Depositary 207 Directors Powers as to Depositary
272
Treasurers Powers as to Depositary
273
Status of the Corporate Depositary
274
Opening the Account
275
Signature
289
d Drawee 223 e Payee
291
Collection 225 Endorsement
293
Payment of Checks
296
Checks Continued 227 Payment by Check
298
Depositing Checks
299
Return of Cancelled Checks
300
Voucher Checks
301
Certified Checks
302
Revocation of Checks
304
Payment in Due Course
305
Overdrafts 234 Stale Checks
306
Lost or Destroyed Checks
307
Forged Checks
308
Payment by Party Secondarily Liable
309
Alterations of Checks
310
Dividends 238 What They
311
By Whom Declared 240 Nature of Declared Dividends
312
Bills of Exchange
313
Promissory Notes
314
Profits and Dividends
315
Negotiability
316
Extraneous Matter
317
Equality of Dividends
318
Form of Payment
319
Cash Dividends
320
Dividends Not in Cash 246 a Stock Dividends
321
b Bond Dividends
322
c Scrip Dividends
323
Kinds of Acceptances
324
d Property Dividends
325
Bills in Sets
326
Dividends Continued 250 Declaration of Dividends
327
Capital Stock
328
Capital
329
Notice of Dividends
330
To Whom Paid
332
Payment of Dividends
335
Compelling Declaration of Dividends
337
How Created
339
Illegal Dividends
340
Liability for Illegal Dividends
341
Treasurers Liability as to Dividends
342
Rights to Assets
343
NEGOTIABLE INSTRUMENTS Chapter XXVI Nature and Requisites 258 Laws which Govern
344
What Constitutes a Negotiable Instrument 260 a Methods of Transfer
345
b Rights Transferred
346
Requisites of Negotiable Instruments
347
Liabilities of Preferred Stock
348
Advantages of Preferred Stock
349
Delivery
350
Signature 265 Consideration
351
Maturity
352
NonEssentials
353
Ambiguities How Construed
354
Blanks in Instruments
355
Registered Bonds
356
Form of Bond
357
Form and Nature of Coupon
358
Trustees Certificate
359
Deeds of Trust
360
Recitals of Deed of Trust
361
Holder Not in Due Course 276 What Constitutes Notice of Defect
362
Liability of Maker
363
Transferrer by Delivery or Qualified Endorsement 278
364
281
365
Order in which Endorsers are Liable 284 Liability of Agent and Broker 285 Joint and Several Liability
366
Collection 1 PRESENTMENT 286 Necessity and Effect of Presentment
367
When Presentment is Not Necessary 288 General Requirements of Presentment
368
Who May Make Presentment 290 Time of Presentment
369
Place of Presentment
370
To Whom Presented
371
2 DISHONOR 293 When an Instrument is Dishonored 294 Rights of Holder on Dishonor 295 Protest
372
To Whom Notice of Dishonor is Given
374
By Whom Notice of Dishonor May be Given 298 Effect of Notice of Dishonor
375
Form of Notice of Dishonor 300 How Notice of Dishonor is Given
376
Time of Notice of Dishonor
377
Where Notice of Dishonor Must be Given 303 Waiver of Notice of Dishonor
378
When Notice of Dishonor is Unnecessary
379
Shares and Their Par Value
393
Nature and Functions of Capital Stock
395
Certificates of Stock
396
Issued and Unissued Stock
397
Stock Full Paid and Partly Paid
398
Payment for Stock
399
Treasury Stock
400
Common and Preferred Stock
401
Watered Stock
402
Investment Value of Bonds
433
Kinds of Bonds a First Mortgage etc b Junior Lien
434
c Gold etc d Convertible
435
e Redeemable f Profit Sharing
436
g Income
437
Short Term Notes
439
Draft
445
3 RECEIPTS
451
Certification of Resolution
459
Special Forms
468
Treasurers Bond Personal
470
Stock Endorsements
477
Coupon
487
Deed of Trust
503
General
506
Copyright

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