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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

WITH FORMS

BY

HARRY C. BENTLEY, C. P. A.

Legal Notes by

THOMAS CONYNGTON

of the New York Bar

Author of "Corporate Organization," "Corporate Management," etc.

NEW YORK

THE RONALD PRESS

1908

COPYRIGHT 1908

BY

THE RONALD PRESS COMPANY

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.

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