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HOW
TO
UNDERSTAND
THE
SHEBT
BAI^ANCB
AND
OTHER
PERIODICAL
STATEMENTS
EdUkm
Tw"nty.sixtk
A
BOOK
HANDT
BROWNE,
"The
shown
and
men,
W.
R.
This
which
the
Book
New
The
rights
when
JORDAN
and
Acts
INCOME
Do
of
it.
By
Tax
Income
"
d
and
their
SONS,
claims
LIMITED,
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to
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to
of
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Publishers,
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wherever
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Returns,
submit
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who
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omitted
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room
b^g,
and
have
helpful
be
to
of
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treatment,
to
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Cases
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technicalities
AH
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belief
Guide
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difficult
in
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to
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Feature
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forth
suited
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"
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technical
a
help
By
setting
ADJUSTMENT
FRY,
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Do,
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object
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and
AND
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Anomalies
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CAMPLING,
in
Price
(1905),
RECOYERT
TAX"
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Review.
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ELWORTHY,
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and
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for
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Book
Price
Edition,
Third
Company
JORDAN,
expression,
practitioners."
to
gorb-
F.
i
of
Hand^
this
in
useful
most
and
By
Agent.
clearness
size,
6d.
5s.
Management,
WILLIAM
and
K.C.,
Post
Companies
Parliamentary
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Joint
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Fonnation,
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on
of
Up
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Prict
(1905),
and
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their
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LONDON.
not
for
legal
TO
HOW
UNDERSTAND
THE
BALANCE
SHEET
AND
Other
Periodical
Statements
BY
CHARTERED
A
ACCOUNTANT
SEOonsriD
"
JORDAN
116
AND
120
EiDiTioisr
SONS,
CHANCERY
LANE,
1905
LIMITED
LONDON,
W.C.
PRINTED
BY
Il6
JORDAN
AND
SONS,
LIMITED,
AND
LONDON,
W.C.
120
CHANCERY
LANE
i-INTRODUCTION.
L
^
object of
T^HE
stated,
is
these
explain
to
confusing technicalities
The
2.
Typical
3. The
;J
Balance
The
between
the
certain
other
accounts
a
are
simple
in
book-keeping
of
at
the
Balance
Sheet
items.
Balance
of
and
large, however,
the
Sheet
no
accounts
thoroughly
means
know
the
least
discourse
not
in
the
principles upon
2026v^6
;
these
of
being
seem
that
of scientific
the
The
matters.
it
can
from
it would
accounts
such
nor
expected
though
do
and
use.
necessity far
who
principle
periodical
otherwise
be
simplicityof
rightly grasp
of
use
Sheet.
in
documents,
such
nature,
of those
many
of the
general public by
reasonably
the
difference
essential
comprehend
without
broadly
^
commonly
/
be
"
Constitution
1.
it may
pages,
first
which
most
public
place
the
different
accounts
confusion
is
Balance
Sheet
occasions
for
added
ascribed
these
The
form
to
whereby
document
aim
to
It
will
be
in
in
one's
confused
less
is
self
technical
the
writer's
be
may
they
alone;
interested
for
the
be
Company
organisation.
the
who
the
principle
of
to
have
is
other
of
the
always
that
concern
all
no
intricacies
Sheet
any
to
dedicated
addressed
and
Balance
or
needless
thereby
are
in
class
numerous
But,
with
acquaintance
Limited
a
Shareholders
most
not
are
for
as
that
the
Balance
specimen
subject.
pages
accountancy,
Limited
the
class
special
same,
it
out
reason
form
these
one
made
the
concerns
who
especially
a
or
the
that
is
for
interested
to
more
whom
to
be
upon
which
seen
herewith
Company,
say,
is
of
remove.
Sheet
such
confidence
obstacle
serious
a
will
hoped
one
be
characteristic
opinion
reliable
a
need
degree
Companies,
of
want
sundry
this
small
attitude
it is
some
on
To
no
Limited
in
explanations
useful.
provide
in
listless
the
pitfalls that
uninitiated.
may
Shareholders
is
items
information
of
the
by
the
whilst
constructed,
are
of
a
or
The
writer
difficulties
the
presented
therein
whence
have
the
of
suggesting
work
explanatory
might
need
the
by
and
not
with
lead
to
those
expressed
language
direct
of
would
the
in
in
the
between
reader
his
results
is
attention
the
two
title
the
now
short
above
stated
be
to
with
results
are
as
statements,
transactions
and
a
treatise
no
"
periodical
;
the
a
appear
manifold
the
that
been
that
dealing
and
usual
have
community
but
Book-keeping,
shown
The
what
the
views
lines
the
world
Companies
him
to
on
supply
pressing
notice
his
to
which
erroneous
many
under
come
of
Limited
in
the
accounts
popular
material
the
and
means
technical
or
Shareholder
made,
upon
by
of
evidence
ample
uninstructed
comes
average
is
had
has
these
that
designs
treated
in
as
popular
covers.
particularly
upon
following
the
recommended
information
pageSj
8
and
to
contained
9.
8
the
X.
Y.
in
mind
it has
had
Bear
Avoid
single
what
The
conclusion.
subject
is
it
keeping
to
side
times
of
in
supposing
forth
sets
the
past.
the
Debit
what
side
Receipts.
side
shows
still
side
Debit
will
Debit
various
concern
reader
he
the
pitfall
those
the
the
By
wherein
at
-
SONS.
"
that
Debit
The
shows
the
of
one
generalities
Z.
book
all
of
principle
the
to
scientific
of
other
Like
statements.
Key
a
knowledge
slightest
Receipts
is
following
The
should
in
due
we
the
what
has.
informed
are
carefully
course
has
concern
be
observe
referred
to
whom
above
the
to
the
Balance
Sheets,
accounts
or
enabling
understand
to
exceptions,
which
Credit
with
in
[Filled
up
this
would
the
course.
d.
Balance
Y.
X.
5.
particulars,
proper
the
show
such
Sidb.
of
side
of
due
5.
with
not
possess
construction
the
dealt
are
who
those
even
Z.
Sheet
Sons'
"
[Inner
PoBsesBions
column
supplementary
at
March,
31st
obtained
been
what
Receipts
should
side
Assets
firm
the
column,
show,
the
[Outer
have
to
the
through
This
opposite.
therefore,
that
1905,
adding
outer
column.]
for
and
of
subtracting.]
Y.
X.
Z.
Liabilities
"
Sons
has,
stated
on
the
to
its
meet
other
side.]
"
is
to
owing
state
and
had
the
by
a
that
still
the
Specimen
concern
owes
Possessions,
outline
at
concern
before
Balance
for.
stated
on
resorting
Sheet
of
date
is
still
It
is
the
Credit
the
to
in
the
that
possession
of
side,
any
that
side
Credit
belong,
subsequent
brings
for
Sheet
Balance
them
pages,
to
a
II
CHAPTER
PRELIMINARY
SHEET."
BALANCE
THE
I.
REMARKS.
SHEET
BALANCE
npHE
of
financial
one's
position,
rule
annually,
and
so
financial
year.
Its
aim
a
of
end
the
at
for
transactions
that
conveniently
or
in
at
such
given
a
the
were
first
the
occasion
that
when
the
that
the
actions
trans-
numerous
either
cannot
the
in
detail
net
result
taken
financial
one's
position
The
is
as
the
close
a
the
has
what
up
shown
it
1
close
example
place
operations
Balance
of
1900
he
was
occasions,
or
made
to
a
be
further
paid
here
may
Sheet
useful.
be
Thomas
imaginary
an
furniture, purchased
Brown's
90
of
commenced
simple
A
1
be
and
to
not
place
usefully
made
forth.
sets
At
and
statement
a
show
to
period.
a
take
date
time
from
is
statement,
a
bringing
period,
a
during
or
is
had
on
cost
;f400.
purchase
for
in
previous
some
of
four
During
furniture
quarterly
12
of
instalments
January,
credit
on
all
John
in
that
the
deduct
total
effect
the
on
the
for
Jones
of
it
will
be
striking
3^10, proceeds
other
FURNITURE
the
of
side.
ACCOUNT.
a
seen
he
furniture
These
occurred
follows
here
were
1901,
the
^^lo.
that
which
from
of
and,, ignoring
1901,
Depreciation,
them,
instalments
article
an
31st
on
December,
4th
transactions
the
account
of
to
price
commencing
four
the
On
paid.
cost
at
and
1901,
punctually
sold
"9" each,
were
this
on
question
any
of
statement
in
passing
balance
sale, from
is
to
the
13
Thomas
furniture
the
be
not
with
together
December,
This
been.
off
writing
with
the
the
that
by
for
31st
of
action
trans-
have
may
in
appear
subject
such
the
period
a
first
similarly
occasioned
and
at
of
Sheets,
of
one
position
end
the
to
any
matters
Wear
and
parting wholly
as
Tear,
otherwise
or
furniture.
And
of
would
of
as
whenever
Depreciation
purchases,
result
Brown's
Balance
fresh
Sheet
the
ture
Furni-
**
Sheet
the
taken
:
appear
Thomas
item
changes
the
showing
date,
thus
only,
and
Brown's
heading,
Balance
his
succeeding
further
the
period
place,
Thomas
in
states
furniture,
to
took
they
would
with
as
during
or
balance
that
at
commenced
the
out
1901,
matter
the
;f422,"
in
items
result
for
set
and
the
showing
whereas
Account,
Furniture
particulars
which
the
transactions,
headed
all
in
Sheet;
Balance
for
net
(;^40o), affords
1900
1901)
year
would
the
of
transactions
the
paid {^\22
statement
first
of
end
the
(the
short
thus
left.
has
after
Account,
of
he
this
Now
at
has
Brown
so
are
the
the
different
items
result,
and
one
at
accounts,
the
date
which
all
in
a
therein
are
Balance
stated,
subject
to
14
changes
various
that
"changes
of
account
it
said,
in
Thomas
found
of
of
;f400
"a^o
that
of
would
at
As
December,
31st
of
materials
which,
"
the
enough
simple
the
greatly
though
For
essential.
that
suppose
John
Jones,
account,
an
and
desires
be
to
the
a
a
at,
the
to
Balance
for
desired,
sake
of
keeps
say,
consideration
31st
by
books,
no
means
illustration
whom
no
a
ment
accomplish-
financial
is
is
Sheet
its
of
set
shaped
settlement
Balance
individual,
who
the
correctly
and
process,
of
in
^^422
lengthy
of
existence
1900,
corresponding
of
and
formation
mere
Thomas
In
December,
however,
careful
demands
balance
1901.
arrangement
an
the
1900.
31st
of
particulars
in
place
a
balance
later
the
Sheet
hold
be
in respect
similar
from
at
would
out
resulted
Sheet
Balance
this
often
that
forward
brought
Brown's
also
but
transactions
the
set
be
appear
wherein
here
by
This,
would
as
details
1901,
shown
Account."
Ledger,
books
proper
manner
account
an
only the
year
of
an
such
deduction
or
where
the
Furniture
**
Brown's
not
the
in
kept,
are
is
of addition
way
recorded,
are
foregoing
the
"
by
we
such
December,
let
will
books
us
call
of
1901,
15
draw
to
finances.
With
miscellaneous
Book,
"c.,
Balance
Sheet
putting
down
of
his
Assets
one's
a
this
Balance
and
Assets,
and
Sheet
be
in
los.,
Capital.
which
this
to
has
case
difference
the
total
Now
a
Creditors
the
other
of
excess
the
insolvency,
means
having
may
a
been
lost.
consider
now
above
as
Creditors
been
other
manifestly represent
which
we
on
to
the
in
to
if,
in
would
prepared
Liabilities
^^7858
but
a
is
on
other.
Liabilities
besides
more
explanation
showing
over
as
of
and
make
to
of
that
the
a
By
"
side
;
the
Capital,
:
possesses,
as
of
over
difference
the
Capital
After
so
Liabilities
such
deficiency
the
he
out
manner
filling in
that
to
Assets
represents
that
Pass
make
owes,
Creditors
sides
Bank
left-hand
he
of
receipted
to
following
then
;
two
of
surplus
proceeds
to
all
his
as
his
and
accounts,
debts
of
position
memory
such
the
the
equal
one
Assets,
the
on
the
between
hand,
in
side,
right-hand
words,
he
Liabilities
his
say,
of
unpaid
"c.,
paper
the
aid
documents,
accounts,
of
the
memoranda,
sheet
of
statement
a
up
surplus
the
described,
of
Assets
amounting
inserted
to
accordingly
i6
JONES.
JOHN
Balanoe
"
Sheet
d.
8-
"
"
d.
8.
JlMSti,
PropsrtT,
LUblUtlai,
Oavltal,
1901.
December,
Slet
at
te.
Creditors
A.
B., Son
"
Co.
15
CD
E.
F.
G.
H.
"
"
Fdrni-
Household
"
Co.
Sons
.
5
Investments
8
10
9
0
15
6
Debtor
6
6
B.
1
.
TURB
4
25
John Jonbs'Capital
7858
of
Cash
at
Bank
10
o
Cash
in
Hand
8
is that
presided
over
by
to
words,
Creditors,
At
still
and
;^7858
from
need
which
Capital
difference
of
^^53
is
at
a
be
not
amounts
5s.
usually
end
what
later, having
of
books,
the
at
of
has
he
Balance
out,
;^79ii
during
Capital
the
set
to
4d.
belong
another
here
in
John Jones.
set
lines
same
Assets
year
a
id.
i8s.
himself;
to
to
los.
and
Jones,
"7,^
the
keeping
between
Capital
increase,
now
of
1902,
combination
owes
los.
id.
i8s.
the
on
increase
^7858
{/z^
refrained
Sheet,
that
and
the
John
id.,
8s.
December,
31st
prepares
and
;^7884
to
Creditors,
other
I
this
amounting
to
(Loan)
I
of
meaning
Assets
"
C.
18
;f7884
The
Effects
AND
and
15s.
finds
4d.,
an
The
year.
commencement
a
period,
been
saved
if
an
out
s.
d.
i8
various
deducted
expenses
that
expenses
year,
for
of
out
Losses
of
Asset
is,
of
how
the
and
this
of
increase
is
only
disadvantages
that
suitable
keep
that
The
a
is
be
must
as
be
:
of
existence
its
of
This
commercial
is the
for
in
all
fact, with
other
the
bodies
view
is
regard
held
these
need
by
say,
were
view,
certain
the
account
the
concern
one
individual,
and
a
who
not
the
here
Law
separate
from
it.
is sufficient
legal
ones
Companies
be
the
compose
which
Limited
to
other
any
entirely apart
except
that
to
individuals
the
purposes
of
Company,
or
as
personality
own,
personality
is
if it
as
distinct
a
to
however,
scope
upon
that
considered
having
neglect
Limited
a
looked
individual
an
up;
numerous
subject,
institution,
an
to
the
a
show
to
made
the
the
of
Sheet
partnership,
of
upon.
Balance
concern,
of
within
comes
enlarge
to
of
a
"
is
4d.
from
arise
an
therewith
nothing
5s.
out
one
without
however,
is
"5^
accounts
hardly
pages
there
of
nature
being
absence,
accounts,
provides
the
expended
worth
the
In
purchased.
system
value
permanent
any
in
being
as
the
during
customarily
one
Income,
that
:
therefrom
;
and,
and
particularised,
itself.
19
The
Balance
and
separate
left-hand
*'
and
the
of
Note
the
side
Debit
and
"c.,"
is
the
Credit
"c."
Modifications
found
in
the
a
It
that
matter
referred
is
First, with
The
is
explained
items
various
be
to
taken
heading.
on
to
a
a
Sheets,
in
the
the
be
be
to
are
but
without
This
dwelt
have
will
is
upon.
a
liability,as
page.
side
Notice
need
at
a
are
not
the
In
peculiar
further
fact,
liabilities
at
end
"c.
that
seen
of
one
Debit
"c."
Assets,
stage.
"
'*
herewith
Capital, Liabilities,
still
of
understand.
least.
here
subsequent
the
to
Property,
Liability
but
when
headings
headings
later
already
natures.
of
a
regard
itself
on
these
not
at
it is true,
nature
the
need
the
Sheet
'*
Balance
reader
Capital
side,
principle
solely
Capital, Liabilities,
**
of
different
altering
of
headed
Credit"
**
it affords
Balance
specimen
or
mentioned
desires
one
the
"
other.
taken
be
that
of the
case
side
is
the
or
The
Debit
'*
convenience
one
should
statement
In
This
the
the
to
the
right-hand
sides,
two
another.
one
called
side.
sake
referring
a
the
always
from
is
Creditor"
**
or
has
distinct
side
Debtor,"
for
Sheet
all
of
present
of
this
20
In
the
when
is
ordinary
individual
an
reckoned
has
And
such
are
concern,
is, had
them
Balance
Sheet
these
debits
how
much
substance
the
this
with
himself,
consider
for
has
Credit
understanding,
is
what
The
of
a
meant
is the
the
which
been
done
To
side.
it is
by
be
not
'*
that
Sheet
cash,
item
But
ordinarily
for
trouble
him
side
them,
appear
have
to
to
indebted
concern
Debit
and
into
came
shows,
shown
as
insure, however,
money's
of
the
indicated.
with
necessary
the
in
though
questions
whom
to
Receipts
Balance
will
material
Receipts,
what
the
reader
the
actual
worth,
may
them
proportion
particular
a
hands
the
in
money's
which
being,
the
and
on
in
concern's
what
received
for
sought
not
specify
to
was
in
is
statement
value
equal
It
Balance
individual
or
be, whose
given
off.
money's
of
date
at
Balance
a
or
person
may
yet
in
money
individual
case
not
paid
or
the
equivalent.
an
liabilities
the
as
of
that
which
for
items
receipts
because
Sheet,
Debit
remained
as
given
what
or
money,
worth,
yet
the
thus
worth
it
not
arises
liability
a
receives
money's
as
individual
Sheet
course
a
clear
explain exactly
worth."
on
the
entered
Debit
into
side
the
21
concern's
possession,
in
partly
cash
considered
worth
and
a
and
the
other
value
is
these, though
at
a
figure, and
cash
to
services.
is
the
often
Sheets.
their
workmen
from
wages,
Balance
until
date
that
in
the
position
workmen's
services
a
needless
or
money's
appears
Sheet
on
as
a
say,
the
the
Debit
receipt
"
a
earned
paid
is
these
of
of
the
the
made
services,
cash
a
of
the
yet
amount
receipt
be
concern
having
side
date
to
received
attributable
worth,
services
subsequently
the
To
a
Balance
not
falls
without
is
in
have
having
therefor.
return
to
of
given
Unpaid,"
will
they
meanwhile
;
be
may
settlement
which
pay-day,
reference
performed
last
but
accounts.
the
is, they
the
to
them
have
Sheet,
next
of
inclusion
that
concern,
the
Wages
for
all
valued
being
that
Workmen's
other
or
rendering,
in
necessary
arising
The
the
to
**
the
money,
instance
An
item
debit
of
is
explanation
whereto
cash
treated
so
goods,
services
no
in
actual
not
money's
or
property,
though
both
been
has
cash,
to
those
also
ownership
of
Some
and
attached,
changes
asset
what
includes
that
assets,
in
partly
equivalent
term
a
"
speaking,
generally
value
which
Balance
services
"
22
and
as
is
course,
the
not
referred
thing
his
out
hires
Shares
hires
letting them
find
may
receipt
to
the
value
in
the
that
but
which
matters
Sheet,
or
another,
Balance
where
what
that
the
they
said
are
transferring
of cash
of
or
act
some
to
to
the
hands
of
as
the
operate
but
the
Debit
those
still
to
a
side
Credit
have
Receipts
represented
"
what
Balance
showing
of
side
as
gone
the
is
on
kind
some
at
no
such
all-important
Liabilities
are
is
into
a
as
in
concern
there
go
Receipts,
the
shape
understand
to
purpose
and
Sheet,
the
assets.
order
basis
monetary
we
Sheet
concern
expressed,
the
(by
thus
ownership
into
which
recognise
to
in
owner
And
in
not
misapprehension,
deeply
for
Balance
remarks
come
and
Stocks
performance
of
already
as
the
the
the
properties
rent).
by
foregoing
obviate
need,
the
acquisition
Receipts
may
in
of
property
a
for
lay
kind
workman
A
in
other
absolute
the
calculated
The
a
services
asset,
of
tenants
in
of
investor
or
of
the
Hiring.
;
This,
illustrate
to
money
recorded
concern
other
of
houses
to
of
serves
an
;
his
out
his
out
it
is that
labour
workmen.
instance
only
to, but
principle, which
hires
the
liability to
a
date
of
showing
to
"
concern's
by
23
Possessions
are
It
will
thus
be
of
the
Balance
The
if
of
of
private
to
partners'
the
Loss
in
dividend
will
be
on
with
the
Credit
the
is
obviously
On
first
naturally
acquisition
the
Law's
is
thus
Balance
Sheet,
as
regard
to
Property,
Assets,
side.
the
disregard
on
any
**
subsequent
a
value
"c.,"
page.
attaches
is
Asset.
acquiring
proceeds
of
of
their
course.
explained
an
in
appropriation,
specimen
present
whereto
Property
Profit
Profit, available
Balance
due
now
For
which
the
in
seen
And
"c.,
in
apart
Limited
apart
reason,
other
or
case
course,
and
Capital
one
The
requirements.
kept
for
in
capitalised.
entirely
view,
and
Capital, being
to
keep
Account
accounts,
for
thereby
the
on
is, subject, of
added
ho\yever,
Account,
appears
;
the
side.
other
Sheet
Balance
of
be
Loss
naturally
drawings,
Companies,
and
side
one
on
the
on
Profit
it
and
total
always
total
the
Sheet.
Balance
must
concerns
saved
and
the
Receipt,
a
side
Profit
that
of the
balance
Debit
of
seen
as
Profit,
date
Sheet
amount
same
at
to
Possessions,
Receipts
in
them
expend
with
concern
a
a
view
to
the
making
24
Profits
and
the
same
its
members
the
;
unfortunately,
Losses
a
greater
less
or
the
during
operate
former
Profits,
otherwise
for
is
would
Balance
earlier
or
a
(a
be
Balance
Credit
But
on
such
made
Sheets
side,
in
by
the
a
are
the
firm,
Debit
side
Profit
deduction
be
of
is not
Companies,
the
would
showing
the
balance
and
in
case
deducted
the
Limited
item
such
Capital
Loss) would,
or
the
Losses,
then
of
over
of
no
deduct
excess,
balance
of
lost;
left
side
balance
the
individual
private
Capital
Sheet.
to
be
lost, and
Account
from
to
latter
been
Profits
there
which
not
amount,
have
Debit
if
but
;
has
smaller
of
the
of
supposing,
Profits
on
from
the
been
Loss
of
Sheet
the
to
balance
that
one,
balance
net
a
Profits
be
former
appear
should
has
to
Sheet
a
with,
parted
the
thus
is
there
Losses
of
part
that
if
of
to
made
Losses
Balance
reduction
in
times
Some-
Receipts
say.
lost.
one
are,
rule.
is to
are
from
been
the
there
extent
period
another
course,
that
result:
however
invariable
the
not
of
words,
other
Profits
at
benefit
the
in
concern,
business.
commences
for
Possessions,
time,
and,
Receipts
its
increasing
so
Balance
permissible
in
appear
of
whose
on
the
Losses.
26
the
through
more
some
requirements
whilst
;
association
or
its
reduce
affect
a
of
Before
the
Balance
appears
be
may
net
position
Sheet,
in
the
do
the
may
ship
partner-
governing
however,
in
not
Balance
are
the
least
Sheet
as
account.
of
Balance
of
whilst
inner
the
that
each
the
are
account
additional
columns.
contained
items
Sheet
that
stated
those
columns,
outer
of
specimen
it
upon,
that
or
the
to
its
to
latter,
regulations
explanation
an
saved
These,
principle
statement
the
only
procedure
the
in
subject
concern.
of
methods
the
legal
partnership
Profits
the
going
troublesome
increasing
or
individual
the
add
Capital,
agreement
without
ordinary
an
may
thereby
Capital,
less
or
within
Shares
authorised,
originally
limits
further
of
issue
the
by
except
is
figures
entered
in
show
totalled,
at
the
date
information
of
27
CHAPTER
EXPLANATION
II.
OF
DEBIT
SPECIMEN
BALANCE
items
various
npHE
explained
on
follows
as
:
the
of
particulars
Shares
the
10,000
Shares.
this
is
Company
There
is
Shares
nominal
value
is
the
amount
the
at
required,
the
value
the
this
Shareholders
when
time
is
amount,
of
the
its
commencement.
a
the
Company
very
to
issue
"1
^viz.,
"
that
the
the
The
each.
Share
is
the
as
of
to
figure
for
different
as
pay,
their
The
Shareholders
many
Memorandum
liable
to
generally
how
of
usually
became
after
is
Company's
and
be
may
shown
also
the
Association,
headed
show
entitled
of
the
side
"c.,"
item
value
in
Debit
"5200.
nominal
expressed
THE
"
CAPITAL,
The
IN
SHEET.
Liabilities,
Capital,
**
ITEMS
that
and
Shares
actual
thing, being
have
acquired
28
their
Shares,
another
to
more
of
course,
the
at
date
the
Company's
for
applicants
than
the
Sometimes,
at
and
over
above
This
demanded
from
Share.
per
column
the
the
of the
is
yet
that
issued
Shares
the
an
has
that
the
the
called
actually
the
has
that
them.
From
Calls
in
of
the
Shareholders
of
received.
or
up
shillings
inner
Shareholders
sum
Share
Company
fifteen
in
part
or
leaving
been
item,
amount,
Shareholder
paid,
to
it.
issued
are
per
Shareholders
^^5250,
less
forbids
Shares
and
shows
for
value.
shows
the
does
Company
amount
an
Shares
from
Company
is
nominal
also
the
value
Law
hand,
the
amount,
deducted
which
some
It
The
Company
The
is,
the
Shares
affects
Limited
the
that
7000
the
actual
a
other
further
item
issued
has
in
value.
"
depending,
qualification,ordinary
from
the
on
premium
a
certain
them
nominal
the
be
may
hands.
directly
whilst
Shares
obtain
cannot
a
of
changing
therefore,
to
this
price
sell
can
value,
market
pocket,
Subject
not.
nominal
their
value,
and
outsider,
the
of
Shareholder
one
an
than
upon
nominal
to
to
or
less
or
which
at
money
fallen
due
in respect
this
figure
Arrear,
^^5250,
have
^^50,
that
not
;^5200, Capital
29
The
the
that
from
the
due
from
it
is
Capital
limited
formed
of
the
in
therefore
return,
Capital
the
Creditors
and
should
with
a
much
too
frequently
"
formalities
certain
sanction,
return
Liability,
and
funds
a
"
it
the
differs
it back
the
that
after
with
the
surplus
In
from
this
in
which
find
not
observing
necessary
in
Capital
ordinary
;
itselt
does
Capital
wise
to
over
Company
time
thing
the
after
over
handed
any
the
If
left
of
may,
and
proportions.
get
proportions
at
Capital
happen
be
the
of
circumstances.
the
Company
from
amount
anything
the
to
The
equivalent
an
cannot
must
in
entitled
are
they
up,
Shareholders
they
proper
But
wound
of
payment
them
parts
whole.
Capital
the
exceptional
be
Company
the
a
is
It
the
are
as
owes
them.
to
under
unless
Company
giving
peculiar
a
Company.
They
without
Shareholders,
that
virtually partners
the
received
having
Company
of
one
are
Shareholders.
up
Liability
a
stated
been
previously
liability)in
make
same
Company.
Shareholders
(with
the
it is
that
Liability, though
a
The
nature.
the
has
received
and
Shareholders,
Now
that
has
Company
them
to
fore,
there-
Capital, ;^5200, indicates,
item,
the
is
Liabilities.
a
30
Briefly, Capital
nominal
Liability,
for
which
to
them,
of
the
being
performed
under
certain
and
You
by
off
pay
circumstances,
circumstances,
under
of
assuming,
wherewithal
the
means
Liabilities
ordinary
have
you
under
account
to
only
may
peculiar
pay
ordinary
that
course,
these
is liable
Sheet.
a
Shareholders,
the
Company
duty
must
payable
not
to
Balance
you
usual
do
to
things.
The
from
the
this
Capital
whilst
is
that
almost
being
to
circumstances
ordinary
but
amounts
information
following
this
first
the
under
That
the
in
entitled
is
the
of
Shares
of
some
Calls
the
That
paid
not
made
the
7,000
..
3,000
from
the
full
we
arrive
made,
actually
means
received
of
these
full
the
and
still
Calls
the
amount
from
the
Shares
1
1
"
"
/5"250
o
o
50
o
o
o
b
of
one
amount
to
owe
Unpaid,
of
/5,25o,
amount,
at
(or
/50,
"
15s.
up
of
sum
this
deducting
in
:
7,000
called
them,
on
Company
by
by
issued
Shareholders
the
have
them)
of
each,
"\
..
Share
per
That
"\
issued
..
has
Sheet
the
unissued
having
Company,
derived
lo.ooo
actually
Leaving
That
Balance
issue
to
has
Company
the
regulations
existing
its
Company
That
item
be
may
of
Calls
Capital
Shareholders
Calls
..
"
;f5*20o
31
The
from
Shareholders
of payment
where
That
And
each,
there
actual
sum
paid
With
much
fund
to
the
Shares
the
were
o
5.250
o
o
;f1.750
o
o
and
well
Share
as
on
been
the
Company's
Shares
of
at
be
to
"
the
these
premium.
a
worth
when
par,
"
amount
same
the
as
the
in
as
would
possession,
consideration
for
shown
as
full
Call
..
shown
;f3"ooo
o
o
i"750
o
o
"^*lffi
o
o
of 5s. per
that
Shares
7.000
already
above
..
come
issued
the
into
amounting
of
provide
to
as
those
par
..
further
the
are
at
in
up
remain
to
forward),
come
issue
so
make
of Liquidation.
emergency
applicants
unissued
them
events,
Share
so
fixed
a
regulations
per
of
course
that
before
up
whose
amount
found
be
may
called
be
that
to
issued,
Capital
at
that
means
not
provision
readily
yet
call
and
is
not
upon
granted
making
stand
certain
Company
above,
/i,
at
ordinary
would
Shares
above,
the
up
Companies
a
fall back
3.000
used
as
Calls,
are
for
the
for
uncalled
will
there
in
yet
value
to
Share
obligatory
(taking
in
o
them.
regard
uncalled
paid
for.
15s.
Share
to
market
on
up
and
;
said
or
per
date
Where
only
up
call
issued
are
Company
Shares.
to
par."
"at
were
their
Further
provided
7,000
called
per
5s.
term
Shares
have
the
to
default
in
/7.000
entitled
is
Shares
"\
As
issued
been
having
The
That
forfeited
is
payment
arrear;
par
difiference, the
a
forfeiture
been
at
Company
it
of
in
are
be
may
demand
to
Share
per
The
Calls
Shares
power
having
"\
entitled
course
whose
their
the
there
of
of
is
Company
to
..
as
some
fully
or
value,
partly
other
32
than
handed
cash,
Shareholders
the
in
principle
value,
and
which
in
the
on
of
Capital
Sheet
is, it
of
is
between
dividends
and
of
With
or
with
confused
be
dealt
Credit
in
with
side,
goods
used
due
and
**
consists
in
the
of
business.
to
Stock
the
appears
stores
to
as
of
Capital.
is
which
that
the
event
Capital
Asset,
course,
than
the
as
Stock,"
the
concerned,
observed
in
Liquidation,
of
classification
the
profits, and,
scope.
distinctions
more
be
the
Shares
explanation
are
nothing
Companies
some
of
the
one
doubt
no
present
and
to
in
all
is
an
our
priorities
Winding-up
reader
accounts
as
affect
to
out
far
with
Balance
specimen
varieties
Capital,
appears
Sheet,
seen,
within
said
side.
Companies,
so
said
be
the
the
as
hardly
them,
Debit
several
are
proportions
of
but,
Balance
been
have
are
All, however,
a
in
Limited
by
which
may
shown
the
naturally
the
the
will
there
issued
of
is
received
therewith
event
on
Shares,
aware,
of
either
by
position
had
Company
purchased
Capital
The
the
side
Assets
course
class
if
as
Company
the
concerned,
cash
actual
the
to
over
under
must
not
Hand,
on
on
in
the
hand
34
the
Company
has
become
received
Liability
a
like
generally, though,
paid
It
dividend
in
appear
of
Reserve,
of
nature
for
of
payment
strictly chargeable
forfeited
Shares
first Balance
the
necessarily
not
stances.
circum-
a
the
not
expenses
number
The
as
in
be
cannot
Income.
the
against
but
of
or
used
but
expenditure,
Capital
it
exceptional
anything
for
applicable
Shareholders
the
Capital,
be
may
it
"2$\
amount,
to
under
unless
them
to
the
in
should
after forfeiture,
Sheet
succeeding
the
Balance
Sheets.
MORTGAGE
FIRST
in
partners
Profits
get
no
are
not
or
;
if there
partners
do
nor
priority to
Company
Profits,
a
must
if
Profits
no
there
the
share
the
in
the
pay,
are
they get
even
Holders
of
shape
any
Profits, but,
the
share
rate
Shareholders
in
Company,
they
fixed
the
Debenture
Mortgage
Shareholders,
money
and
Company,
are
dividend.
form,
their
Limited
a
the
are
liability is limited,
their
that
provision
with
Shareholders,
stated.
already
As
"M00.
DEBENTURES,
for
the
Capital
there
funds
of
use
interest, which
where
in
are
the
no
available.
35
They
are,
money
to
the
of
whole
the
in
for
return
thus
and
Company,
his
on
of
loan
The
promise
the
but
All
is
is
the
interest
from
position
to
also
in
not
that
the
naturally
the
degree
being
to
and
T^he
lender.
applied
any
amounts
issued
Mortgage
satisfactory
more
and
public
otherwise,
or
are
Shareholders.
not
Shares,
of
whether
Holders,
Debentures
Unlike
a
of
rate
bearing interest,
Debenture
Creditors
at
of
usual.
more
Mortgage
the
Holder,
lent, having
is
merely
repay,
Company
the
to
different
which
to
Debenture
and
fixed
a
Company's
Assets
on
Debenture"
**
term
Mortgage,
by
the
has
Mortgage
very
document
a
a
a
taking
a
"
he
money
gage
Mort-
a
Shareholder.
the
to
of
Debentures,
Debenture
Mortgage
the
share
a
of
part
lent
exchange
rule, constitute
or
each
Possessions,
in
Mortgage
a
as
have
receiving
called
together
which,
who
Creditors
Company,
documents
the
a
fact,
in
Debentures
below
may
face
the
value
be
:
issued
that
is,
discount.
We
Mortgage
may
gather
Debentures,
from
this
^^4000,"
item,
of
which
**
First
the
36
issue
is taken
have
been
received
if
and,
the
a
Creditors,
situated
the
be
of
created
existing
From
forty
issued
latter
of
rate
the
four
a
as
may
Debentures
on
legal
cases
where
charges
heads
of
holders
the
the
whom
or
it is
perhaps
"
been
;
from
due
Holders,
have
per
until
fixed
a
have
each,
been
that
and
interest
paid
that
it appears
"ioo
at
the
fixed
a
annum.
thus
with
dealing
are
Liability
time
be
cent,
to
Debenture
such
are
their
Holders,
to
we
persons
until
Debenture
per
item
though
of
documents,
entitled
The
all.
depends
particulars given
the
are
of
ones.
the
to
of
charges
and
the
over
the
of
such
are
of
body
last
themselves
There
significance.
to
covered
general
issue
the
wall,
Mortgages
any
which
of
amount,
Assets
the
between
as
the
loans
entitled
coming
upon
conditions
can
and
Shareholders
footing
be
before
standing
the
to
of
out
Debentures
lower
of that
extent
go
that
value,
would
full
in
the
The
the
to
Holders
repayment
face
at
Company
Debenture
by
made
as
Liability
the
not
payable
the
years
to
to
of
is
the
them
hence
terms
specified notice
but,
due,
Company
several
by
is
indicates
"
the
given
;
37
or
the
terms
Company's
failingto
into
going
that
the
the
event
in
repayable except
not
are
provide
may
duly
the
pay
moneys
of
the
interest,or
Liquidation.
Loans
received
description
Loan
are
of
Debentures
on
any
of
Capital
the
Company.
"1000.
MORTGAGE,
This
item,
preceding
which
the
It shows
there
Creditor
who
the
lent
not
in
the
the
case
of
at
for
;flooo,
ordinary
an
that
amount
indicates
viz., the
:
the
to
Company.
and
to
payable
the
by
the
Liabilityof
a
;^iooo
debt
governed
of
it is due
the
a
given
Company,
whom
to
Liability, as
is
is
of
loan
been
Possessions
on
principle
a
has
lender
from
in
records
one,
Mortgage
due
similar
the
Mortgagee
This
concern.
the
any
last
item,
but
time,
conditions
attaching
Debenture
Holders,
is
the
to
Mortgage.
Like
Mortgage
is
on
a
secured
of
property
prior
appears
rights
in
the
Creditor, holding
the
as
concern
to
and
repayment.
specimen
Balance
so
gagee
Mort-
a
charge
a
enjoying
The
item
Sheet
as
'
J
*
"
-^
J
J
4
J
1
J
'
\
-i
"".
38
charge
a
in
either
but
in
not
precedence
the
received
Loans
SUNDRY
various
quarters,
in
required
received"
"G^2
for
the
stated
the
unpaid,
i.e.y Creditors
of
Company
for which,
and
had,
it has
not
but
kind
some
far
so
this
in
unsecured,
paid
simply
""
"
"*
"
Bills
has
given
the
Company
""
"
"""
"
"*
"
"
a
"
at
of
in
the
paying
for
some
that
are
Balance
Liabilities,
concern
Balance
has
Sheet,
equivalent ;
an
business
general
debts,
course.
"150.
Creditors
means
who
who
of
given
or
PAYABLE,
of
instead
whom,
those
by
the
ordinary
payable
BILLS
This
charged
date
that
date
at
case
figure,
amount
value
at
part,
something
"
consists, like other
item
receipts of
most
therewith, and
supplied
The
the
monetary
a
other
from
Company
aggregate
or
6d.
something
This
at
6d., the
is.
for
goods
business.
goods
Sheet.
gage
Mort-
on
that
the
by
say
a
is
4s.
iS882
it appears
item
received
been
has
Company
CREDITORS,
this
From
the
by
subordinate.
or
Capital.
Loan
are
rank
same
Debentures
the
to
for
the
money,
amount,
future
date
;^I50,to
Company
payable by
as
stated
39
in
Sheet,
Balance
cash
not
which
the
to
These
Bills.
the
still
are
but
only
convey
the
at
money
Creditors,
future
Creditors
from
The
stated.
manner
thus
item, needless
This
preceding
and
tend
might
added
to
respect
of debts
in
event.
any
the
;^i5o, if
form
part
the
is
Payable,"
holding
of
holders
that
should
the
amount
a
loan
to
interest
the
Bills
still
of
be
the
the
is entered
which
Payable
would
6d., unless,
Bills
shown
are
in
separately
"75
6s. 8d.
Debenture
Company,
in the
6d.,
4s.
item, which
4s.
these
the
to
unpaid,
that
UNPAID,
previously stated,
made
of
"^Z^
to
INTEREST
DEBENTURE
As
had
increased
be
the
course,
loan
are
in
Creditors, "G"2
confuse),
and
to
thus
would
have
shown
is in addition
say,
question
any
given,
been
not
to
Sundry
one,
(ignoring
of
been
who
Creditors
**
the
have
Bills
**
saying
is
proper
Payable."
Bills
be
this
pay
Sheet
Creditors
title,
of
form
shorter
a
to
is
Balance
Bills, and
of
holders
it
documents
given entirely separate
not
but
;
the
such
whom
to
documents
promise
time
in
distinctly
show
written
"
Company's
a
received
unpaid, having
Bills
the
of
date
at
Balance
Holders
of
which
Sheet
40
from
received
as
fact
that
thereon,
in
the
to
is
also
of
date
Balance
which
those
in
the
the
if
that,
is
8d.,
fallen
Sheet,
services
of
amount
due
but
is
unpaid
the
value
from
received
and
unpaid,
Interest.
the
and
loan
Balance
Debenture
viz..
Holders,
loan.
of
more
6s.
rendered
be
this
seen,
tures,
Deben-
below
the
explained,
placed.
are
In
principle,
no
in
lies
of
the
Company,
becomes
Liability
entered
the
to
in
the
distinct
the
The
second.
;f4000,
whereupon
of
Debenture
Balance
the
in
that
kinds
first
first
Holders
loan,
receipt
a
two
though
Debenture
the
amount
the
the
without
use
of
services
performed,
been
have
is
amount
Interest
Debenture
Debenture
of
the
then, ^^75
item
at
of
was
interest
the
to
means
:
in
stated
something
appear
receive
to
have
we
for
Company
services
the
by
as
there
must
at
rate
though
so,
Sheet,
the
fixed
Company
appears,
This
were
for
the
to
the
to
inducement
the
money
they
return
And
itself
the
at
Liability
a
But
the
lend
to
the
as
Holders.
Debenture
them
and
the
placing
the
of
service
possession
sum
at
Company's
Holders,
Sheet.
is
and
and
The
once
so
second
a
it
42
ending
at
of
date
not
yet
;f75
6s.
It
for
no
30th
to
would
of
this
item.
of
instead
One
it
Deduct
the
being {/j^
6s.
is, the
item
halfit
owing,
form
of
part
which,
Unpaid,
8d., would
Tax
is arrived
/4000
at
2d.
is.
due
@
^
4
per
therefore
is
in
the
at
annum
naturally
of
upon
to
it is
pay
;f160
This
"y^
6s.
expenses
side
of
Account
in
the
the
the
Profits
8d.
the
of
^^700, appears
after
such
that
.
.
s.
d.
160
o
o
o
o
4
13
4
^75
6
8
80
been
.
Income
be
called
charged
the
on
and
Loss
being
thus
deducted
the
balance
for
which
the
deduction,
"
Collector.
(detailed) Profit
in
.
.
will
Tax
Income
Ledger,
.
deduct
always
has
.
Holders
Company
it to
.
:
"
"
should
the
follows
as
.
half
one
Debenture
to
Company
for
Sheet
still
and
to
If,
previous
were
added
that
Interest.
.
Tax,
year,
amount,
Sheet
the
Interest
amount
The
from
for
Debenture
year's interest
Income
Leaving
Balance
1901,
be
Debentures,
half
the
doubled.
about
Mortgage
had
of Debenture
June,
course
Company
Liability.
a
interest
the
that,
which
the
arrears
example,
As
of
and
from
clear
the
Sheet,
for,
services
1901,
8d., is therefore
are
year,
be
Balance
paid
is
there
December,
31st
specimen
which,
the
Balance
however.
43
affecting the
without
though
shown
;
for
this
is
in
Capital,
the
there
making
Losses
instead
that
against
Profit
increase
the
and
does
hardly
item
the
be
the
Shareholders,
consequently
Unpaid,
Balance
for, the
owed
be
to
Holders
Debenture
less
Interest
the
need
would
Account
the
of
were
concern
charging
not
none
in
appearing
of
whilst.
;
the
Profits, it
Loss
Losses
Debenture
item.
Sheet
just
it
as
now.
On
item
by
way
the
**
the
hiring
It
Assets
hiring
to
in
depends
opportunities
of
of
that
as
to
the
represent
the
concern,
present
the
whether
by
instance
concern
the
not
or
the
class
rendered
the
to
upon
attended
are
this
services
something
hired"
money.
services
receipt
out
something
its
it is stated
page
records
of
being
and
former
a
of
of
and
would
services
of
on
distribution
a
If
be.
effect
the
Creditors
being
of
nature
if Profit
said
interest
expenditure, being
Profit,
be
result, is commonly
acquisition
attached
value
to
them.
WAGES
WORKMEN'S
Such
It
an
has
however,
may,
valued
item
at
"t^
i6s.
"6S
UNPAID,
here
8d.
already
be
have
been
stated
been
8d.
16s.
dealt
that
with.
services
received
by
44
the
have
this
to
day
and
Sheet,
having
earned
they
not
Liability, due,
It
is, however,
Just
have
in
as
that
seen
is
what
**hire"
of
the
the
item
of
the
be
of
the
the
be
item,
dealt
Profit
PROFIT
The
down
is
AND
first
to
sometimes
and
the
next
item
we
Interest
for
Company
money,
so
informs
us
for
their
employees
"9
FUND,
"100.
of
with
and
the
on
Debenture
DIVIDENDS,
RESERVE
will
Workmen.
Workmen.
as
sake
remains
item
consideration
to
date
that
the
of
date
to
Holders*
Debenture
the
Sheet.
by
owing
latter
from
preceding
of
amount
UNCLAIMED
the
the
discharged
case
the
at
to
Balance
liability due
For
off"
of
under
hire
paid
date
is
now
personal
last
it states,
as
the
Unpaid
wages
Company
them
to
after
day,
pay
the
paid
yet
their
were
"
for
Workmen,
the
extent
which
to
up
Balance
a
from
Company
convenience
after
Loss
LOSS
portion
these
of
treatment
items
two
the
next
Account.
ACCOUNT,
of
including
headed
7d.
98.
**
the
"S07
details
the
Revenue
lis.
of
8d.
this
item,
figure, "52
los.,
Account,*'
and
45
remainder
the
the
is,
heading
of
beginning
the
the
and
;^507
Loss
Profit;
being
the
cash
in
it
Loss.
be
there
balance
a
the
Loss,
amount
The
it
other
the
in
hand,
thereof
and
item, ;^507
Company's,
is
the
and
Sheet
if at
on
of
date
Profit,
the
shape
should
there
have
lost
it.
us.
8d.,
balance
the
item
"
of
Receipts
are,
of
course,
ever,
how-
Loss
Account
Credit,
or
Debit,
or
the
explained,
Balance
Sheet
must
concern
or
be
form,
a
receipt
Profit
and,
balance
the
expended
a
is
Sheet
already
as
some
of
the
on
of
Profit
Should,
asset.
must
concern
Balance
Profit
for
1901,
the
Profits
of
of
fact
and
other
the
at
Profits
net
the
concern's
would,
For
received
have
of
side, instead
side,
a
mean
or
show
disposal.
the
Balance
a
Expenditure
Receipt
"
balance
net
appear
other
or
of
receipts
shows
details
December,
31st
side
what
balance
net
from
clear
that
kind
at
Debit
the
on
some
is
this
their
8d.,
iis.
Account
side
the
on
with
matter
Profits
the
and
period,
period, together
The
of
Revenue
*'
the
as
balance
the
plainly enough
Account."
much
not
long
so
Loss
it is headed
it does
But
Account."
and
of
whole
the
Sometimes
Profit
'*
of
the
remaining
46
of
undisposed
1.
that
show
particulars
The
of
the
and
the
occupy
Sheet
^^507
31st
IIS.
8d.
2.
dividend,
A
the
to
1
901
;
part
forward,
deduct
of
this
figures
3.
To
this
the
;^300
net
the
being
point
paid
on
disposed
Profits
brought
therefore
we
the
left
being
paid
year,
and
from
Profits
Balance
February,
ist
on
previous
one
the
as
^^247, was
to
los.,
Balance
the
1901.
balance
the
the
balance
at
of
in
December,
the
would
1900,
dividend,
this
of
in
occupies
amounting
dealing
that
sum
place
Shareholders
account
of
a
the
to
now
December,
31st
at
forward
are
los.,
same
at
Sheet
we
the
at
ber,
Decem-
31st
year,
carried
;^300
was
of
undisposed
Sheet
Balance
Its
Sheet.
"
previous
1900,
with,
Balance
Profit
Balance
end
of
date
at
the
other,
undisposed
;^53
los.,
of
the
as
show.
;^53
I OS.
Profit
31st
December,
after
deduction
is
for
1901,
from
added
now
the
ending
year
the
the
;f700,
balance
gross
Profit
left
of
47
all
and
expenses
of
in the
Income
balance
The
from
a
paid,
the
to
1901,
which
But
it
does
of
^^507
8d., the
IIS.
it
has
Sheet
Company's,
cash
in
and
but
has
financial
sound
business.
Bank
to
and
equal
there
in
hand
is
at
balance
follows
the
have
reasons,
If
the
necessarily
of
some
moreover,
not
date
Profits
that
year.
Profits
(at least)
the
in
partly
worth
used
Balance
at
of
;
for
may,
sufficient
of
Profit,
and
money's
been
that,
not
are
money
as
8d.
Balance
Receipts
in
esteemed
been
of
of
explained,
partly
are
4d.,
i8s.
follow
date
at
August,
the
receipt
These
cash.
of
means
Company
year,
{^^o^jiis.
end
net
a
already
as
alone,
what
in
the
any
been
has
current
;^245
of
sum
by
one
3rd
of
at
by
not
there
because
the
on
the
reduced
of
extent
leaves
undisposed
is
intermediate
Shareholders
the
to
resulting
an
"
account
on
including
los.,
addition,
dividend
out
interest.
Mortgage
said
the
payable
course,
Profits, ;^753
further
"
usual
and
Debenture
4.
charges
that
any
in
the
cash
at
Sheet
date,
it
shortage
48
somewhere
represented
is
This
be
may
following
the
is
Which
side
the
left
is
Now
Cash,
amounting
of
necessity
side.
on
of
the
whole,
Profit
be
of
is
be
both
sides
4
"94
14
4
somewhere
items
merely
Balance
that
course
selected
other
side
for
represented
as
rule
and
is
or
the
debit
the
the
strictly
pick
out
assume
as
by
represented
items
by
the
on
that,
a
or
illustrate
to
Sheet
it
cash,
in
being
not
the
of
(at least)
amount,
same
not
;
17
10
o
remembered
must
the
412
6
..
remaining
more
are
16
24
represented
the
one
in
balance
4d.,
This
8
Cash
..
it must
speaking,
or
..
Profit
14s.
amongst
matter
..
balance
of the
must
item
^388
to
are
;f94
but
..
a
totals
sum,
idea,
..
make
a
ii
"
hand
the
this
Credit
"$oy
Bank
in
from
Sheet
other
are:
at
the
as
Balance
of
of
total
the
Balance
Profit
together
added
deducting
By
in
..
balance
total
one
Bank
at
clear
more
the
balance
a
balance
Cash
of
side
Credit
Cash
a
cash
side
"
Debit
Sheet
On
made
manner:
the
On
an
than
other
Credit
hand.
in
or
items
the
amongst
the
on
part
thereof
items,
credit
as
a
items,
50
side
of
has
Balance
the
also
received
Shareholders
their
Capital
use
with
and
for
the
of
with
risk
no
the
said
afforded
of
received
such
the
on
of
the
equivalent, they
of the
The
IIS.
Company's,
are
of
Profit
8d., besides
is
thus
the
cash
or
a
side
its
in
so,
deemed
the
second
described.
Account,
receipt
Liability
by
Company's
Loss
a
the
being
and
;
above
and
an
and
from
being
not
Profits
enter
as
is
however,
account
derived
no
records
8d.,
Capital
in
of
presenting
lis.
their
absent
Debit
case,
service.
Shareholders
balance
the
account,
;^507
but
there
are
the
on
In
Profits
whether
possession,
^507
of
if
proved
Shareholders'
use
tion
expecta-
Account
Receipt
further
shape
whatever
service
of
has
Loss
this
balance
available
virtue
a
as
notice,
our
receipt
service
Sheet.
Balance
the
under
place
a
service
disposal,
Profits
and
Profits,
unrewarded
Whilst
Profit
of
the
their
at
allowed
second
this
was
going
further
and
value,
of
the
Company's
production
Profits
Profits.
are
the
inducement
of
from
having
in
performance
having
the
latter
the
to
Company
service
remain
to
Shareholders'
the
of
the
view
a
second
a
by
The
Sheet.
due
of
to
the
the
51
it is not
as
direct
may
Profits
kept
such
be
hand,
as
would
Profits
are
already
stated,
of
a
as
Preference
Shares,
rights
attaching
the
contain,
as
at
least
such
Annual
close
of
the
is
disposed
be
found
an
circumstances
obtain
in
the
Shareholders.
"
financial
The
of.
The
so
sanction
which
place
declare
of
;
without
a
and
General
at
the
Profit
however,
during
the
be
after
dividend,
warrant,
to
balance
the
by
must
taking
intermediate
or
regard
Directors,
to
of
Articles
months
"
basis
affected
twelve
year
As
priorities,
are
naturally
the
the
on
for
destination
Meeting,
Meeting
empowered
interim
the
or
net
disposal.
thereto.
General
once
provided
Company's
a
rule, provision with
a
Shareholders'
held
be
there
is
these
expenditure
proceeded
where
of
dividend,
meeting
only;
Profits,
concern's
in
Shareholders'
Shares
they
part
or
short,
have
we
of
class
one
in
the
at
in
be
may
Association
otherwise
not
:
of
whole
used
that
:
as
themselves
to
or
Income
conditions
the
paid
nature
actually payable
course
Articles
that
in
of
out
of
peculiar
such
the
by
imposed
this
matter
a
Under
them.
to
of
but
Shareholders,
may
the
year
should
having
Meeting
to
of
52
The
from
and
^^245
following
the
half
of
of
amount
:
4d.
Ten
"
Tax
first, and
the
the
second
the
case
respective
shilling
(the
rates
in
;^26o
the
a
;
gross
and
;
pound
in
penny
Tax
prevailing
affords
periods),
;f520
the
and
of
on
of
half-year
one
the
annum
sum
shilling
one
"
in
at
therefore
for the
at
Sheet
per
is the
/5200,
dividend
Balance
cent,
per
deducted
arrived
^are
"
this, ^^260, is
Income
less
in
i8s.
manner
dividends
two
specimen
Capital received,
one
in
the
in the
Profits
the
;^247
of
amounts
the
above
result.
UNCLAIMED
There
of
contradiction
and
Loss
the
and
the
/"g
The
two
set
aside
the
But
year.
sums,
out
;^247
of
in
be
the
;^245
for
the
Profit
us
say,
other,
the
is
Balance
of
amount
the
at
is
explanation
Profits
let
the
Dividends
and
in
dividends
two
which
to
states
item
partly,
also
yd.
9s.
sort
some
heading,
that
and
1901,
i.e.^ Unpaid
Unclaimed,
this
shown
partly
elsewhere
the
is
7d.
9s.
exist
to
the
Under
during
one
included
Sheet
thought
Account,
paid
"9
regarding
Sheet.
were
of
be
may
Balance
in
DIYIDEND8,
i8s.
end
this:
4d.,
payment
"
were
of
53
dividends
which,
paid
were
3rd
August,
dates
the
dividend
the
Company's
due
of
warrants,
had
been
presented
do
the
to
so
payment;
such
unclaimed
and
The
Liabilities
Profits
to
item
instead
has
nor
out
Unclaimed
of
that
the
Cash
stating
of
the
the
the
amounts.
aside
jfg
be
dividends
fj^
The
arrived
Sheet
Balance
gs.
in
is
yd.
gs.
Bank.
at
of
out
subjected
would
Dividends,
thus
Balance
the
been
this
as
for
date,
set
not
arithmetically,
striking
**
have
far
so
result,
by
is
entitled
consequently
in
Shareholders,
dividend,
concerned;
at
the
deduction
same
shown
as
7d.,
Bankers
that
at
the
gs.
be)
may
are
unpaid
position
to
for
case
dividends
of
Shareholder
the
by
But
4d.
{/^
to
those
up
i8s.
Company's
Liabilities
remaining
Sheet.
the
as
respective
portion
a
on
amounts,
make
;^245
amounting
(or Shareholders,
Shareholders
their
1901,
those
on
various
total
and
;^247
dividend
to
in
and
is, cheques
on
that
Shares,
December,
not
that
for the
Bankers
of
for
the
to
warrants,
dividends
31st
out
Shareholders
the
to
holdings
at
sent
purposes,
February
respectively,
Company
the
and
ist
on
1901,
all
two
stated
as
intents
all
to
the
7d.," and,
full
at
;^247
54
and
the
dividend
the
figures
December,
it will
the
jfg
Dividends,
and
:
without
be
dividend
including
affecting
Unclaimed
in
wholly
of
of
amount
3rd
dividend
August.
the
Leaving
warrants
sent
out
4d.
;
on
"M5
at
December,
31st
actually paid
amount
by
1901
8s.
from
the
gd.
basis,
instead
would
be
"753
Loss
"245
9
7
^
9
be
under
the
Account
in
4d.,
i8s.
figure to
shown
los.
and
Profit
of
the
4
Company's
"^3^
this
^^236
iS
9
Bankers
of
respect
i8s.
"24$
1901
Dividends
Unclaimed
On
ever,
how-
purpose,
these
to
by
"
Full
Less
this
matters,
yd.,
gs.
second
so
For
consider
to
and
to
those
paid
actually
up
1901.
result,
the
totals
simplify
for
substituting
Bankers
Company's
31st
of
4d., by
i8s.
;^245
deducted
the
heading
Balance
Sheet.
And
the
Deduct
Leaving
Profit
But
be
it
the
above
the
figure
Loss
readily
can
in
has
had
the
yd.
in
the
10
o
236
8
"517
1
9
of
Account
wrong
gs.
..
balance
net
and
"753
amount
quite
done
"g
from
so,
be
instead
shown
principle.
effect
one
3
of
place
that
What
"$oy
this
we
taking
and
of
out
putting
11
8
would
have
the
it in
55
again
in
another.
it out
as
Unclaimed
added
the
to
the
limited
It
at
whilst
and
"
lapse
all
at
misleading
one
amount
;
It would
to
they
distinctly
until
events
include
these
be
must
in
as
thus
the
a
the
Profit
in
are
to
revert
after
3
disposal.
which
not
i
general
confused
will
and
of time.
and
be
of
the
their
at
7
to
of
to
Dividends,
disposal,
Company
balance
net
not
few
a
9
wrong.
Liability
to
8
11
;f5i7
be
Liability
a
Unclaimed
their
would
or
the
is
shown
a
one
therefore
with
and
it
Shareholders
should
per
..
are
to
Account
of
Account
above
as
Dividends
Loss
way
at
where
number,
body
Loss
9
arrived
is
Shareholders,
and
and
/507
figure
Unclaimed
Loss
Dividends
this
And
and
Sheet
Unclaimed
Leaving
Profit
of
Balance
Add
Profit
become
"
balance
Net
it has
of
balance
struck
have
we
Dividends
net
for:
Account,
Although
a
any
not
the
able
consider-
be
inaccurate
two
items
in
stated
separately
specimen
Balance
Sheet.
The
particulars
and
Profit
but
without
and
any
Loss
as
to
Unclaimed
Account
necessity,
Dividends
might,
be
set
it is true,
forth
in
the
56
with
Sheet
Balance
the
modifications,
remaining
result,
the
exactly
Dividends
Unclaimed
Amount
Dividend
same
:
of
Profits,
out
half
the
observed,
"
below
as
for
stated,
the
30th
total
1900
half
June,
ending
year
December,
31st
For
for
"^/^^
o
;^245
x8
4
;f492
18
4
;^483
8
9
o
ending
190X
..
of
..
Dividend
presented
Bankers
..
year
amounts
Warrants
the
to
cashed
and
payment
them
by
be
:
For
L"5
will
as
and
"
aside
set
additions
following
the
"997
Profit
and
Loss
Balance
"
December.
31st
last
per
Ltss
at
Account
Balance
.
amount
@
set
%
10
ending
year
for
aside
31st
.
.
.
"y"o
10
half
the
December,
^247
1900
o
"5Z
Add
Balance
ending
Lns
Profit
amount
@
10
year
set
%
for
the
December,
31st
per
ending
aside
30th
for
June,
10
o
o
year
190Z
;f7oo
..
6
"nz
10
;f245
18
o
o
Dividend
for
annum
o
Dividend
for
annum
per
as
1900,
Sheet
half
the
190
1
.
.
4
"507
RESERYE
The
Debit
to
be
'*
or
title
side
of
the
same
**
Reserve
the
Reserve,"
FUND,
thing
these
"100.
Fund,"
Balance
Sheet,
**
as
8
"
used
as
may
Reserve
being
the
on
be
taken
Account"
interchangeable
58
of
side
outside
the
Balance
Sheet.
the
business
the
been
have
thus
The
of
but
laid
a
this
due
fulfil
it ;
these
for
the
to
the
the
less
favourable
the
time
some
have
their
originate
Company,
Profit,
As
the
in
Limited
pen,
principle
we
other
or
the
at
origin
from
in
not
an
the
Income
of
it has
their
grown
the
should
contemplated
Reserve
at
may
them.
to
for
Reserves
are
increase
Capital,
than
that
to
accrue
may
cannot,
that
some
Profit, but
larger
for
times
dividends
it is
for
however,
case,
good
Profit
an
being
therefore
; there
Income
Companies
increase
of
created
they
presume,
the
present
nature
but
in
paid
Capital.
Shareholders,
and
appear,
be
as
In
up
part
or
intended
not
may
created
been
having
which
benefit,
times
much
So
for
as
is
the
to
keeping
whole
the
Shareholders,
that
Shareholders.
of
purpose
that
paid
Fund
the
Reserve
amongst
the
:
it
purposes
Reserve
a
be
purposes,
of
nature
Profits
Company's
benefit
of
somewhere
of
out
sarily
neces-
therein, the
Liability to
a
peculiar
aside
sum
to
is
Reserve
must
side.
Credit
the
on
invested
not
amount
employed
being represented
items
If
a
of
by
even
the
a
a
Capital
Capital.
stroke
of
though
in
amount
of
59
stated
Capital
increase
should
of
item
stated
of
origin
its
of
of
in
not
the
business.
which
it
Reserve
for
itself
view
of
Accounts
let
reader
the
Reserve
as
shape
retained
if
it
Investments,
have
are
"
Profit
sell
to
or
again
ordinary
Capital
origin
to
purpose
devoted,
sake,
:
patents,
any
be
may
the
for
not
misleading
have
be
and,
payment
ceased
the
appears
the
to
Reserve
exist
;
side
position
for
itself
should
the
be
may
received
been
represented
as
treated,
Whilst
"
questions
is the
What
which
been
Debit
formerly
other,
?
the
on
having
or
note:
in
way
times
at
particularly
appearing
viewed
even
a
for
discretion's
Reserve
been
land,
of
of
dividends.
In
some
Profits
Company's
Funds
available
Capital
only
of
of the
the
indication
Shares,
on
not
Reserve,
showing
purchasing
course
properly
are
Capital
premises,
is
a
title
Premium
which
be
sufficient
a
of
business
Assets
was
is
Shares,
sale
the
that
an
An
Sheet
to
terms
such
Reserve.
a
Balance
direct
item
Sheet,
as
the
Instances
Forfeited
other
in
in
the
nature.
on
treated
considered
being
Balance
the
be
kind
this
always
it
in
may
an
are
:
Has
?
now
by
in
it
And
specific
in
item
effect
on
the
6o
which
extent,
the
the
in
of
that
it,
the
said
Here
of
forth
without
that
Sheet,
stated
the
that
Receipts
yet
therefore
are
thus
on
the
given
other
to
side,
item.
of
Debit
the
are
has
concern
at
whom
belong.
date
the
of
set
had
and
equivalent,
an
Liabilities,
showing
vacant
whereon
the
had
side
Credit
Sheet
in
existent,
made
explanation
Balance
having
the
of
that
longer
place
in
shrinkage
the
the
the
the
may
Credit
the
at
to
Reserve
no
taking
stated,
as
such
on
closes
is
amount
same
figure
the
it
considered
value,
represented
side
the
be
prudence
by
column
opposite,
Reserve
than
less
outer
say,
any
worth
be
side
Assets
Balance
Possessions,
6i
CHAPTER
EXPLANATION
OF
CREDIT
SPECIMEN
Assets,
"c.,''
that
concern
a
as
well
which
in
stood
the
on
FREEHOLD
The
value
usually
the
the
property,
be
worth
it
is
stated
possibly
stated,
and
gone
in
in
up
a
indicated
the
LAND,
"1500.
this
the
than
in value
or
credits
at
Sheet.
case
^^1500,
Company
paid
the
the
Asset
figure
Sheet
Balance
on
position
of Balance
in
the
on
remembered,
in
kind
a
shown
consequence
less
or
as
date
that
amount
more
it
premising
upon
persons
stated
are
Property,
**
Possessions
be
And,
debits
they
looked
of
side
considered,
for the
trust
side.
as
headed
be
be
the
Credit
the
on
to
now
may
side
Debit
the
are
THE
IN
SHEET.
Sheet,
holding
trustee
Credit
items
Balance
the
ITEMS
BALANCE
various
npHE
of
III.
;
at
for
appreciated
is
for
may
which
it
has
; it may
62
have
down
gone
is
subject
dealt
be
of
one
with
restricted
the
other
does
of
take
that
Asset
until
year
worth
the
the
Lease
from
through
the
never
of
like,
year
of
Tear
and
Plant
and
year,
depreciate.
so
can
whilst
Land
"
Land
from
an
"
by
year
when
is
it
of
who
the
its
granted
Depreciation
wears
may
out,
and,
depreciate
date.
Leasehold
anticipated
are
by
of
out
nature
because
Tear,
and
wasting
the
Land
Depreciation
out
run
the
on
the
depreciates
Machinery
Wear
purchased,
for
for
becoming
The
of
owner
the
Lessee
differing also
;
Machinery,
apart
the
to
the
to
has
Lease
and
Leasehold
or
away
nothing
reverting
Wear
wastes
in
entirely
of
purchase
a
;
the
of Freehold
differing from
;
of
respect
be
it may
place,
than
more
Sheet
side
fall in value
a
fluctuation
a
of
when
hand,
safe
the
on
this
should
remarks
Balance
the
the
of
work
a
is worth
Asset
an
in
least
is at
of
following
shown
amount
concern
in
If
within
bearings
aims
the
but
conveniently
cannot
their
and
This
depreciated.
or
that
all
in
omitted.
be
value
many
space
description,
not
in
and
Property,
Machinery,
when
be
the
Assets
the
and
are
regularly provided
Freehold
Land
may
63
Considerable
inconvenience
fluctuations
were
of
or
but
fixed
other
effect
in
to
Profits
of
Assets,
of
acquired
are
carrying
of
continually
for
provision
the
changing
business
;
and,
the
or
are
purpose
whilst
broadly
essential
been
has
Fixed
the
circulating
or
Depreciation,
obligatory, though
to
for
;
conceal
mentioned,
keep
to
the
on
Assets.
be
floating
class,
latter
to
the
of
off" out
not
as
;
should,
nature
out
may
the
on
composition
is
of
accounts
pointed
Sheet
it
and
written
so
worth
permanent
as
be
Balance
the
diminished
such
been
not
Land,
continually given
serious
a
caused
be
Freehold
Sheet
of
Reserve,
or
be
to
Balance
has
it
assuming
the
Assets,
the
of
value
the
fall in value
any
face
in
would
Assets
speaking,
in
considered
not
as
with
highly desirable,
of
case
regard
former.
the
;^
BUILDINGS
FREEHOLD
8000
s.
d.
0
0
0
0
"
s.
d.
...
Depreciation
Less
160
...
2850
These
are
Freehold
paid
to
for
year
The
Land.
in
appear
Buildings
a
Balance
them,
of
figure
Sheet
subject
Depreciation.
that
to
is
stand
at
usually
deduction
The
0
the
on
which
the
they
amount
from
instance
0
year
before
64
US
shows
of
last
for
of
the
balance
of
year,
;f3000,
less
;^i5o, leaving
1901,
this
to
rate
this
cover
depends
premises
used
the
that
of
this
out"
end
a
lapse
by
be
to
or
thus
without
out
course
other
the
Balance
for
be
maintained
the
Repairs
and
Profits.
where
invited
provision
no
any
of
Estimate.
deduction
to
of
the
'which
in
any
of
quality
an
stated
means
of
is
the
for
is
year
Depreciation
as
claimed
are
each
or
"
and
"
expended
Enquiry
appears
the
in
deducted
purposes
price
value
Renewals
be
Buildings,
cost
Depreciation,
at
at
out"
**wear
to
the
are
at
balance
circumstances
and
Sometimes
off
written
amount
the
wearing
**
on
building,
Sheet
naturally
The
years.
the
end
the
at
account
;^2850.
year,
Buildings
of
this
Asset
for
there
Depreciation
with
similar
a
propensity.
BUILDINGS.
LEASEHOLD
Less
These
on
has
which
been
Dbpreciation
are
they
Buildings, together
are
purchased.
erected,
with
whereof
the
a
land
Lease
66
in
this
to
deduct
from
the
the
and
under
Reserve
a
Asset
The
if, Depreciation
other
or
shown
the
credit
Debit
item
of
deduction
in
of
the
Lt$$
of
hold
Leasewere
Balance
Sheet,
subjected
being
the
to
Depreciation.
MACHINERY...
AND
foregoing
Reserve
simple
a
side
not
the
(whether
;^
PLANT
as
manifestly apply
as
occurred
Asset),
the
on
would
having,
already
instance,
it
place
to
Debit.
objection
same
side,
Credit
the
conditions
such
the
on
Depreciation
as
on
is
course
proper
Fund
Sinking
wasting
not
the
and
connection;
1600
Depreciation
d.
s.
112
0
0
0
0
"
d.
s.
...
1488
This
item
subject
to
usually
reduction
from
the
appropriate
Depreciation,
depends
Here
in
year
be
may
by
from
reserved
amounts
a
arithmetical
similar
the
out
of
result,
correctness,
year
of
rate
is
regard
which
for
far
be
ciation
Depre-
deducting
the
Profits
would
to
of
Asset
so
by
Estimate.
an
instead
that,
general
year
with
stated
to
0
price
cost
year
and
circumstances,
on
at
appears
0
as
annual
ciation,
Depreregards
arrived
at
67
by
them
stating
thus
in
fact
character
for
in
the
as
the
Balance
items
of
in
sum,
the
two-fold
By
the
fact
Asset
an
record
the
of
"112,
that
have
and
the
in
needless
to
here
in
the
Losses
side.
that
strongly
also
must
It
and
is
thus
be
that
manifests.
deducted
is
designed
Profit
of
example
an
much
and
deducting
transactions
so
so
being
Profit
say,
is
all
account
"
together
Depreciation
Depreciation being
Depreciation
Expenses
three
notice
of
perhaps
the
6d., and
and
the
in
5s.
figure.
learn
we
lost, whilst
a
Depreciation,
book-keeping
of
specimen
6d., perhaps
aspect
double-entry
the
5s.
means,
Profits;
appears
find, amongst
expenditure
amongst
result
that
which
in
year
Loss
December,
31st
;^70o
our
that
and
details
should
we
under
Account
from
it
of
that
;^589
to
charged
the
expenditure.
passed
amount
Loss
for
"iS^j "3^7
items,
the
previous
Profit
ending
year
Sheet,
the
the
us
Profit
balance
of
"
Buildings.
the
balance
one
under
containing
and
Reserve
**
side,
Debit
the
on
a
to
before
we
Account
just
forming
Leasehold
Had
901,
total,
referred
heading,
1
in
Loss
treated
to
as
include
Account
entered,
recorded
from
"
on
the
in
the
68
accounts
as
Asset,
an
STOCK
figure
known
Balance
the
or
market
price
December,
31st
should
has
if
the
is
hand,
other
the
fallen
has
value
Less
for
below
cost
;
and,
anticipating
"640
Debts
Depreciation
on
Profit
risen.
DEBTORS
SUNDRY
This
lower.
the
avoid
to
case
ever
which-
taken,
it is
providing
has
value
where
of
this
in
to
price
cost
day,
be
to
should,
either
the
of
date
the
Stock
when
happen
valuation
the
at
at
of
1901,
effect
the
the
made
valued
be
rule,
a
"1475.
HAND,
by
at
The
Sheet.
Liability
a
Profits.
ON
arrived
is
Stock-taking,
as
state
STOCK
or
of
value
the
reduces
viz.j the
"
TRADE
IN
This
the
time
same
Shareholders
the
to
the
at
that, reducing
Loss
a
10
0
0
0
considered
Doubtful
Bad
and
50
...
"590
Debtors
These
for,
Company
has
such
supplied
as
together
Doubtful
let
us
them
with
and
result, ;^590
to
Good
be
Debts
Bad,
los.,
goods
say,
with,
deemed
are
;^640
owe
this
0
the
Company
figure including
Debts
^^50, being
is
the
Doubtful
;
to
los.
10
naturally
and
considered
deducted,
the
Bad,
amount
the
of
69
Debts
be
to
Balance
a
that
Sheet
the
* *
Debts
**
Sundry
remaining
The
amount
deducted
of
of
Sundry
at
decrease
is
a
that
the
totalled,
from
Instead
of
the
of
Bad
to
This
with
as
Losses
and
Loss
Profits.
being
treated
in
our
fallen,
amount
Debts,
show
the
apprehended
a
the
under
two-fold
a
has
as
so
value.
now
of
Doubtful
the
item
strongly
3^50, the
and
deducted
Profit
is
Asset
extent
dealt
thus
the
been
book-keeping
be
to
of
the
also
again
shown
fair
a
Here
is
the
to
has
double-entry
worth
(detailed)
by
outer
reducing
Debtors,
placed amongst
deduction
shown
for
^^590 los.,"
is
in
therefore
Debtors
be
be
might
los.," the
besides
"^0^
against
is
ids.
provision
that
one
Profits.
estimated,
which
in
"S9o
sum
The
provided
"t^o
Bad,
;
appears
unchanged.
out
nature.
must
Debtors,
transaction
every
making
and
the
from
pointed
the
up
found
be
only
instance,
Doubtful
column,
money
Debts
after
considered
taking
particulars given
Debtors
even
as
for
On
however,
may,
Good
the
"^o^
Sundry
or
of
showing,
the
Good.
it
amount
without
and
considered
Loss
or
which
Expenses,
Account,
the
as
manner
consideration.
70
the
"^0,
amount,
instance,
Debts
proved
without
Doubtful
of
side
;^640
column
items
in
this
subsequent
the
deducted
are
Sheet
from
in
be
might
arithmetically
meaning
of
Sundry
Debtors,
not
their
debts,
both
Bills
payable
date, and
in
hand
of
the
to
that
and
this
item
included
item,
last
have
given
Bills
Exchange
and
Company
in
the
Company
unpaid
they
Balance
in
still
"180
RECEIVABLE,
the
to,
Assets
specimen
and
on
alluded
the
of
their
leave
an
statement.
The
by
the
treated,
correct
BILLS
shown
and
outer
to
similarly, though
erroneously,
case
the
crossing
already
Depreciation
Sundry
referred
also
As
page.
of
items
is
the
on
in
The
and
Bad
whilst
appear
side.
way
placed
column
Sheet,
Credit
be
for
outer
would
los.,
the
on
the
of
respect
could
Reserve
a
Balance
the
in
not
bad,
as
in
Debts
Debtors,
a
be
to
impropriety
Debit
and
anticipatory,
this
is, in
it
that
seeing
at
date
10s.
is
that
certain
amongst
those
instead
(a
term
of
comprising
Promissory
cash
had
at
these
of Balance
paying
some
Notes)
future
documents
Sheet.
71
If
they
discount,
a
would
not
the
been
had
his
Bill
its
on
be
the
for
repayment,
already
that
Contingent
by
be
Profits, the
amount
on
the
these
this
Company,
and
the
case.
Bills
not
item,
eliminating
part
of
increasing
it
form
be
to
so
any
the
to
;^I30
question
item,
last
;^72i,
the
is
not
this
Reserve
fear
of
out
of
for
reserved
depending
given
if still
los.,
If
fit.
there
been
turn
against
thought
appropriate
an
its
course
suitably provided
of
merits
Had
be
not
Company
in
Company
whatever
off
pay
must
the
to
Liability, assuming
should
loss,
the
to
Bank
the
at
Contingent
fail
look
might
covered
Cash
a
debtor
a
would
take
to
Debtor
with
falling due,
and
have
the
should
whilst
Sheet,
increased
Company
loser, but
would
Balance
at
Receivable
Bills
have
the
for,
;
the
would
leaving
Liability
Bankers,
in
appear
proceeds
Bank,
the
by
i.e.j cashed
discounted,
to
the
unpaid,
interest, would
of
Sundry
two
amounts
this
item
Debtors,
added
together.
The
palpable
separately
who
have
Company.
in
object
the
given
Balance
such
of
Sheet
documents
is to
the
show
Debtors
to
the
72
INYESTHENTS,
These
in
of
depreciation
should
item,
The
intended
that
^7^-
"gs
that
least
at
of
appears
to
price,
cost
serious
any
be
revealed.
investments
in
is,
Company,
instance,
at
however,
consisting
the
outside
which,
Sd.
17s.
shown
usually
are
respect
"95
the
of
the
out
on
the
Debit
AT
BANK,
"388
HAND,
"24
present
the
meaning
;^ioo
Reserve,
convey
3^-
entirely
side,
thus
is
represented.
CASH
CASH
These
items
be
however
the
on
them
a
received
from
the
a
of
of
the
statement
those
of
date
the
the
the
what
Receipts
shown
of
draft
over-
owing
on
Company
the
whereon
to
the
Credit
appears
has
Company
Possessions
the
and
explanation
of
the
or
Sheet.
Sheet,
of
may
balance
loan
a
Bankers
Balance
Receipts
It
Bank
a
mean
Balance
concludes
lOd.
Os.
themselves.
that
would
statement
with
mentioned
side
at
for
speak
Debit
This
side
IN
6d.
16s.
Debit
that
has
done
side
by
"
virtue
acquired,
74
CHAPTER
PROFIT
AND
IV.
INCOME
LOSS,
AND
RECEIPTS
Balance
Sheet,
DITURE,
EXPEN-
AND
PAYMENTS
AND
ACCOUNTS.
npHE
to
or,
down
of
"
the
of
statement
the
the
concern's
the
different
and
that
carrying
repeated,
a
Loss
of
detailed
Account
the
at
the
and
;
Sheet
position
a
specimen
of
a
of
place,
in
books,
the
the
manifold
involved
in
and
is
given
an
the
be
so,
it
of
account
showing
date,
Assets.
entitled
statement
is
in
by
business
a
thus
commencement,
small,
Balance
Liabilities
The
and
is
boiling
taken
contained
large
the
concern's
the
In
on
have
occasioned
are
a
particular date,
a
very
accounts
transactions,
at
that
changes
numerous
since
result,
"
term,
books,
double-entry
the
concentration,
a
expressive
an
use
being
a
very
Balance
Profit
different
Sheet
and
nature.
we
have
75
already
for
with
met
the
year
"yoo.^^
This
of
the
us,
on
Profit
would
side
one
the
and
the
excess
being
this
;^70o,
The
of
one
Profit
the
not,
is
therefore
the
and
Income,
Income,
against
usually
period,
in
further
a
and
it
a
from
items
than
incidentally
such
;
suffice
of
periodical
herewith
as
and
Balance
unnecessary
no
already
it
policy,
moreover,
;
or
Loss
Profit
detailed
a
thought
little
need
given
the
the
all
Accounts.
motives
publish
been
specimen
Profit
Ledger
with
has
of
summary
the
those
cases,
many
Account
supply
typical
is
whilst
of
one
kept by double-entry,
are
Companies,
Loss
Sheet,
books
Accounts,
Limited
to
detail
latter
year.
is
Account
definite
a
the
the
on
the
over
for
chargeable
Sheet
Balance
Account
and
in
Profits
gross
year.
Ledger
do
Loss
for
Where
the
and
concern
former
before
it
Expenses
Balance
the
Expenditure
a
the
showing
statement
the
of
for
Account
the
various
result
net
were
forth
set
to
1901,
or
Loss
account,
found
be
and
which
7907,
year
December,
balance
the
Profit
Balance
**
31st
is
figure
detailed
the
item,
ending
other,
a
the
to
the
explanation
has
explain
been
the
76
of
nature
the
difference
in
Balance
"
in
the
custom
;
but
when
sides
be
to
the
Credit
Balance
But
and
of
Loss
to
it
least, for the
Income
state
Expenditure
uniform
now
with
that
on
the
of
the
Sheet.
in
will
satisfy
and
which
referred
any
case
one
as
a
to
with
against
Loss
Sheet
respect
but
mentioned.
the
not
on
item
an
or
Income
the
point
object
of
should
same
is
guarding
he
accompanying
the
so
shows
and
confusion
Account
of
side
Expenses,
solely
and
perusal
which
to
shows
novice
Profit
and
Credit
interested
the
at
the
on
matter
Profit
as
so
Loss
is
a
those
clearer,
basis
a
as
to
side
and
the
on
detailed
reversed
Debit
"
be
Credit,
method
presumed,
submitted
certainly
Profit
and
the
on
the
on
This
a
although
forth, showing
set
Income.
be
is
would
the
the
and
appear
the
Expenses
may
Account
with
case
the
gross
it
Balance
essential
that
Receipts
usually
as
side
used,
a
it
Expenditure
is the
reverse
Debit
Sheet
and
side
Account,
the
between
mentioned
be
Balance
Debit
on
principle
should
the
side
the
Sheet.
There
the
and
statement
find
the
footing
in
The
Income
Loss
Account
paid
in
the
or
actual
to
made
But
Account
all
are
itself
in
cash
however,
of
end
in
and
if there
side
Debit
what
has
be
avoided
the
balance
;
and
the
Loss
and
Loss
for
sufficient
cash
and
the
The
the
has
been
must,
that
at
the
necessarily
has
of
Profit
period.
Balance
It
Sheet
balance
they
;
Account
result
that
the
error
assuming
Profit,
consider
cash
in
and
concern
the
even
or
paid,
not.
consult
represent
been
proportion
of
Account
a
principle
desires,
so
money,
and
to
cash
This,
Profit
received,
what
is
to
in
period
requisite
one
reveal
Loss
in
Profit
detailed
a
been
the
cash
charge
a
paid
the
having
as
expressed
cannot
are
indispensable
if
having
as
Expenses
period.
may,
Expenses
cash
Company.
determining
one
in
all
that
the
the
perusing
on
Income
is
and
;
whether
from
the
during
received
period,
appear,
say,
accurately
the
the
owing
needless
for
Company
Income,
still
or
the
to
during
earned
Income
whether
during
against
all
;
appears,
owing
incurred
cash
and
received
those
only
and
Profit
in
Expenses
not
are
period
still
and
on
to
the
the
balance
of
Profits
then
it must
be
borne
is
see
Credit
on
in
the
mind
78
that
ordinarily
item
one
any
we
any
one
the
items
are
collectively represented
of
side
Debit
the
on
assume
by
previously stated,
opposite, for, as
item
to
specially represented
be
to
entitled
not
are
items
the
by
Sheet
Balance
a
the
on
Credit.
The
found
be
may
Expenses
the
appearing
this
(3)
shows
the
of
down,
together
disposal
of
Profit.
is
the
followed
final
of
and
from
The
found
mind
Loss
that
the
of
Profit
to
state,
the
and
on
the
of
items
2
method
a
of
the
affords,
Loss,
and
is, of
process.
the
is in
Loss
the
or
;
No.
sake
the
that
total
Profit
recording
such
Profit
Account
and
Part
analysis
in
also
here
items
for
net
unaltered
deducting
side
of
in
Bearing
of
Where
the
balance
Trading
a
with
merely
balance,
quite
course,
Profit
is
information
greater
the
it
the
Management
balance
brought
Working
carried,
is
The
(i)
"
and
which
strictly
not
Account
parts
Sales
to
Expenses
Income
any
portion
Account
Trading
Loss
three
comprising
the
(2)
;
and
in
shown
Account,
Trading
of
Profit
detailed
the
on
balance
effect
the
items
the
of
result
on
other
Account
may
Expenditure
side.
one
:
"
be
Stock
79
Hand
on
Purchases
end
at
novice
he
This,
at
is
is
Profit
used
Stock
on
from
the
deducted
the
Profit
gross
of
amount
the
actual
former
Should
a
to
follow
tracing
Sales,
the
latter
leave
the
another
Loss
out
and
periodical
of
Profit
Associations,
whereof
Loss
find
such
and
he
the
of
that
the
Sales.
on
particulars
be
may
able
readily by
more
paper.
Account
It
statement.
Institutions,
us
if the
from
Expenditure
Loss
gives
than
deducted
Account
stated,
course,
gross
on
it
the
valuations)
greater
explanation
items
Income
the
reader
and
this
The
place
be
period,
Sales,
Of
Sales.
used
the
Profit
of
amount
Stock
of
be
which,
in
of Stock
end
Stock-taking
on
for
;
period,
of
only.
bringing
Sales
at
Stock
would
in
Stock
during
dependent
Loss
of
the
account
Purchases
to
exactitude
figure (the
is
less
for
an
and
on
added
period,
in
mode
Loss
or
Hand
on
puzzling
Profit
a
Income
the
Stock
Asset,
an
and
period,
on
is
It
only
commencement
leaves
and
contains
however,
during
period,
Stock,
told
gross
and
period.
find
to
that
the
during
of
;
period
during
Sales
side,
of
commencement
at
Account
and
the
takes
in
case
like,
is
the
of
that
8o
carried
are
dividends
but
in
way
not
for
the
with
the
object
on
between
the
and
Income
in
the
of
items
of
merely
a
used
in
and
other
of
case
on
Credit,
difficulty
which
but
is
:
to
side
and
a
is
thought
cash
occurred
be
is
Institutions
actual
receipts
during
found
to
glance
the
at
on
be
can
a
show
Payments
there
case
any
Book,
Sheet,
it
may
Cash
no
items,
which.
now
a
of
comparison
which
our
Sheet
records
attention
the
has
four
been
"
Balance
The
Cash
the
where
have
finding, by
upon
directed
in
the
Balance
a
the
only
Debit
the
make
statements
an
Account.
Charitable
Account
in
side
To
by
that
Receipts
is
of
many
show
to
This
of
and
Payments
organisations,
payments
the
and
summary
unaccompanied
period.
lies
composed
are
statement
Receipts
and,
and
Account
Account
nature,
periodical
sufficient
ence
differ-
only.
or
is
their
The
Loss
Accounts
Income
nature
Account
and
paying
paying
Expenditure
both
an
Another
It
and
title, for
Income
Profit
the
of
pursuit.
non-trading
some
of
purpose
both
Capital
and
transactions
Income.
as
82
and
Account,
subsidiary
are
and
to, in
item
the
in
Loss
The
for
contents
and
Payments
the
details
at.
The
aim
statements,
be
immense
But
task.
considered
Sheet
a
clear
and
after
typical
notion
of
items
the
appears
that
Receipts
is
uninitiated
subsidiary
of
reader
a
to
as
balance
the
give
say,
so
the
period, showing
the
To
items
to
remarks
at
close.
of
the
Book
of these
a
needless
the
such
to
to
of
means
also
arrive
consideration
variety
were,
Hand
essence
drawn
and
at.
which
been
the
to
as
our
now
of
Profit
by
Cash
the
for
means
the
an
as
by summarising
should
we
having
conception
of
year
Account
by
arrived
and
Sheet,
the
in
Cash
names
appears
details
arrived
is
items,
classify the
accounts
the
Income
statement.
and
Sheet,
of
balance
Balance
the
the
Loss,
balance
that
may
Profit,
or
already
different
are
same
shows
As
and
principle, the
Balance
Account
which
a
Account
balance
The
Sheet.
Account
Loss
Expenditure
applied
in
and
Account,
Payments
Balance
the
to
Profit
stated,
and
Receipts
that
subject
deal
with
in
occur
interminable
an
has
upon
the
thereof,
construction
and
carefully
Balance
formed
of
the
83
different
will
subsidiary
find
and
that
a
subject
our
points,
be
in
with,
met
its
on
upon
those
Balance
preferable
Balance
entered
the
in
the
a
debatable
many
exceptions
and
form,
render
;
Regarding
enquiry.
main,
it
difficult
a
is
case
explanation
to
to
one
considered
be
to
to
they
were
Sheet.
upon
with
;
introduce
being
them
included
not
the
the
at
in
next
Chapter.
to
deemed
present
specimen
the
of
Consideration
in
it
of
given
addition
in
items
dealt
be
now
may
Sheet
already
stage,
judicious
he
reflection
of
matter
a
to,
merits.
Some
certain
is
rest
variations
generalise
is
the
perhaps
referred
accounts
these
items
84
CHAPTER
EXPLANATION
V.
FURTHER
OF
SHEET
ITEMS.
ON
PREMIUM
npHIS
Sheet.
Balance
of
Company
in
of
extra
2s.
thus
the
for
a
it
to
of
the
purposes,
paid
not
away
in
or
item
Credit
records
in
side,
some
a
if
in
suspense
2S.
him,
Profit
which,
Sheet
Fund
from
be
not
Balance
Reserve
is
a
;
for
politic
dividend.
ACCOUNT.
may
according
transaction
"1
a
must
simply
per
to
increase
the
as
SUSPENSE
An
but
an
2S.
There
mentioned,
and,
for
Premium.
Capital,
treated
"1
allotted
Company,
Capital
be
should
Capital
the
Limited
a
at
liable
Share
the
already
reason
to
view,
being
nature
added
public
is
"1
every
Profit
a
the
to
in
the
Shares
10,000
each
;^i
Shareholder
each
respect
the
of
issued
are
Share,
of
of
side
Debit
Supposing
value
nominal
the
SHARES.
the
on
appears
BALANCE
appear
on
Debit
to
its
nature.
It
that
has
taken
place
85
prior
then
the
to
remains
in
in
due
of
end
the
period,
abeyance,
awaiting
which
but
final
ment
treat-
course.
GOODWILL.
This
the
value
above
attached
the
and
is
of
purchase
bound
being
assumed
There
Profits
would
of
instead
debated
much
here
may
the
is
not
amount
being
of
out
touched
undisclosed
Assets
it
for
that
is
course
"
in
in
due
of
and
the
Reserves
the
merits
so
out
the
absent
the
kept
;
where
stated
the
do
to
;
Secret
:
priety
pro-
against
eventually
fully
Reserve
of
years
the
to
as
of
be
worth.
Capital
upon
Sheet
cannot
item
of
question
be
Asset
an
Sheet,
an
paying
mean
its
this
and,
Balance
views
off
value
welfare;
amount
of
number
a
over
Income
of
writing
of
number
whose
the
its
opposing
are
of
in
cost,
years'
many
the
concern's
criterion
a
as
so
Asset
an
the
of
basis
the
on
thus
Assets,
circumstances.
the
stated
usually
on
is
and
over
tangible
Profits,
on
with
up
the
calculated
depending
is
business
a
It
side.
Credit
of
average
Goodwill
is
to
valuation
generally
years
the
on
appears
value
Balance
represents
of
other
regard.
86
PRELIMINARY
credit
A
is not
Asset,
an
incurred
existence
in
still
;
the
charging
whole
will
Profits
the
would
be
these
as
Balance
year
until
when
the
at
whole
the
item
been
UNEXPIRED
This
off
against
showing
years,
figure
from
each
written
the
eventually
;
off,
Balance
for
paid
also
INSURANCE.
appears
Insurance
premium
the
in
year
on
it
which
degree, part
well.
The
portion
period
is not
year,
that
should
of
though
it is
comes,
against
Credit
at
the
course
next
of
the
against
end
in
appear
a
side.
of
the
to
to
the
of
an
as
year
latter
the
Profits
which
it
Balance
of
is
an
Sheet,
when
the
Profits.
In
charge,
year's
next
An
part
covers
paid, and,
was
attributable
chargeable
former
the
frequently
appreciable
Asset
expenditure
is
amount
first
the
preliminary,
lower
a
in
Profits.
of
the
of
disappears
thus
unfairness
written
term
Sheet
having
Sheet,
be
to
of
into
Company
annual
an
prudent
a
it does
as
are
expenses
It
Capital.
against
amount
occur
over
the
out
bringing
ought, however,
they
in
not
of
out
consisting
there
year's Profits, for
and
for
item, paid
really
expenses
EXPENSES.
time
fact
87
this
item
amounts
Company
to
the
cash,
that
for
;
Company
in
for
concern
premium
of
date
at
will
the
in
say,
Another
is
the
in
the
benefit
Rates
debtor
a
said
of
debt,
this
of
not
cash,
to
Insurance.
the
involving
Unexpired,
the
Insurance
equivalent
an
item,
as
portion
concern
but
credit
principle,
unexpired
the
Insurance
Sheet
year
to
pay
it is true,
is to
Balance
next
the
treating
to
or
same
such
some
title.
The
instead
of
that
their
as
they
The
earlier
an
form
is
of
foot
particulars
the
reason
one
for
inappropriate
:
the
on
the
Debit
is
with
supplemented
with
side
these
LIABILITIES.
Company
the
Debts.
Company
"
be
to
Moneys
the
by
way
Balance
ledged
Acknow-
not
for
which
Contingently
is
would
supplement
given
"
against
AS
Sheet
1862,
Act,
CONTINGENT
This
for
here
accustomed
an
Balance
Companies
Claims
point,
not
with
dealt
statement.
form
the
been
considered
specimen
at
at
were
The
have
ensuing
the
Liable.
of
a
foot-note,
Sheet,
a
showing
88
the
how
at
future
some
and
if
should
of
part
the
obviating
use
Regarding
does
of
;
that
And
which
the
there
being
take
place
and
too,
be
of
bring
is
be
of
and
of
date
a
is
to
thus
Sheet.
Balance
that
course
anything
'*
Liable
event
some
of
liability.
for
Moneys
Contingently
the
forth
so
Company
it
seen,
respect
apprehended
after
the
will
date
Company
and
Sheet,
Debts,'*
to
in
naturally
Reserve
against
there
at
so,
the
it
foot-note.
a
Claims
remains
ever,
how-
arisen,
has
Balance
as
follow
not
unascertained
Sheet
the
Acknowledged
not
pay
'*
for,
Profits
of
Liability
reserved
be
might
Ordinarily,
possess.
Contingent
a
forming
to
information
distribution
a
modified
be
may
such
;
on
valuable
be
affairs
date
effect
its
have
of
position
the
"
;
may
Balance
90
The
in
experiment
the
Capital,
less
Calls
from
a
and
in
Calls
still
side
of
of
sum
desired
to
properly
they
stand
;^5250
from
the
inner
Bad
with
which
will
it
Balance
as
Sheet.
that
to
is
clearly
more
particulars
remember
and
the
augmented
is
referred
been
column
information
the
specimen
will
each
instance
by
remove
on
Sheet,
the
but
;
column
outer
being
this
the
has
connection
the
totals
figure,
last
this
out
the
;^5200,
column,
Balance
;
and
place
conveyed
reader
a
outer
the
to
in
in
thing
its
"^0
show
and
The
the
the
its
balance,
the
Credit,
"^Oj
Arrear,
side
Credit
principle
strike
in
insert
deducted
being
Now
Debit
the
by
in
Debit,
a
course
^^50, which,
into
Debit.
^5200,
of
is
Debit,
net
on
Arrear,
extended
result
a
in
instance,
For
of
is
which
^^5250,
items
with
Sheet.
Balance
specimen
tried
be
may
tliis
kind
elsewhere
Doubtful
Debts,
in
and
Depreciation.
It
is
process,
a
Debit
doubt
no
of
that
from
extending
the
reduce
the
will
a
that
recognised
deducting
item,
Credit
into
result
totals
in
of
the
the
or
the
outer
the
converse
inner
vice
column
versa,
outer
columns
and
column,
each
91
to
the
the
therefore, impairing
without,
extent,
same
arithmetical
of
correctness
Balance
the
Sheet.
Such
sometimes
may
be
made
And
lest
of
with
The
which
Balance
and
the
of
Assets
"
prefer
the
and
former
Capital
intended
styled
Capital,
the
two
Assets,
include
;
whilst
any
ordinary
the
under
covered
are
the
the
**"c."
Losses,
in
and
case
any
which
between
*'"c."
as,
being
almost
be
similar
to
actually
course
latter
heading
Property
this
those
of
might
Liabilities,
side,
Liabilities,
distinction
the
found
be
i"c,"
that
The
are
Capital,
the
items
"
in
not
**
and
one
There
debts,
cover
Nominal
**
payable
other
to
on
Assets,
emphasises
and
the
"
headings,
Property,
'*
will
other.
sides
two
Assets."
concerns
the
on
the
Capital
**
and
Liabilities
**
the
1862,
in
:
connection
in
headed,
some
ciously
judi-
confusion.
out
set
Act,
be
must
headings
to
Property
**
Sheets
"c.,"
to
Sheet
simply
who
lead
respectively
Liabilities,"
*'
but
Companies
are
headed
useful,
regard
Balance
information
personal
one's
they
with
now
form
and
for
crossings
being
Nominal
and
of
other
meant
to
Assets,
92
which,
fact,
in
for
Losses,
Preliminary
Goodwill
in
the
for,
will
partly
the
the
as
a
receiving,
and
year,
should
they
glance.
under
The
to
this
make
to
the
to
them
if
the
Report
Directors
the
on
are
Shareholders,
their
at
Auditor's
with
incorporated
published,
its contents
Act,
to
a
should
do,
a
mere
that,
it
must
not
Certificate,
Sheet,
and
send
out
to
Meeting.
does
are
Certificate,
a
obliged
the
of
Auditors
not
attend
carefully
instead
signing
to
the
to
be
Balance
Shareholder
that
"c.,
sent
1900,
General
by
mentioned
though
the
instances
certified
the
Report
Sheet,
term.
often
be
Companies
a
shrinkage
interested
may
addition
a
Report,
very
It
stances
circum-
Sheet
Balance
those
;
the
these
the
printed,
hasty
in
of
rule,
as
required,
:
Directors*
by
Asset
suitably provided
Asset
each
as
them.
Balance
the
Shareholders
considered
on
suffered
meaning
periodical
Auditors,
are,
Nominal
being
Nominal
a
illustrate
The
a
the
in
Depreciation
is
value
has
stated
value
in
real
is
that
Asset
thing
same
be, depending
any
without
no
Expenses
may
"
is
there
the
to
amount
be
read
So
that
appear
or
make
General
as
otherwise
certain
of
Meeting.
93
In
of
perusal
as
and
dispose
than
has
with
which
these
of
generality
writer
the
conclusion,
Shareholders
well
them
formerly
their
others
as
to
;
take
a
been
entrusted.
Limited
that
it
evinced
been
sometimes
Capital
"
has
in
in
the
panies,
Com-
will
enable
interest
lively
more
a
aid
materially
will
pages
that
trusts
the
concerns
their
all
"
I
"
""
ft
"
"'"
:("
94A
Cr,
J
96
Balance
Sheet
{continued)
"
Preparation
of, 15,
without
Prepared
Specimen,
Totals,
Balance
set
of
48, 69, 89,
90.
23,
Overdraft,
38,
Account,
14,
16,
Increase
30,
31.
23,
24,
26, 27-32,
of, 16,
19,
Liabilities, "c.,
Loan,
37,
Profit
of
The
surplus
Cash
18,
29,
30.
15,
19,
Account,
81,
23,
27-60,
20,
of Assets
or
58,
34,
Liabilities
over
Profits, 16,
and
Receipts
59,
17,
84.
23,
to
Creditors,
26, 51,
Payments
65, 85,
Accoimt,
82.
47,
48,
53,
71,
72,
In
Hand,
16,
47,
48,
72,
77,
82.
34,
35,
way
86.
84.
59,
16,
Charitable
65, 85,
91.
58,
Bank,
by
51,
58, 84.
26,
25,
At
Charge
91.
Profits,
of, 16, 17,
nature
saved
or
of
out
arising from,
Capitalised
49,
26.
25,
17,
33,
38.
the
Reserves
24,
recouped
Liability,
A
82.
31.
28,
Expenditure
75,
66.
30,
of, 17,
Decrease
18, 74,
17,
63, 64.
28,
Shares,
15,
72.
71,
15,
64, 65,
Arrear,
Capital,
26.
25,
71.
70,
Leasehold,
On
principle, 6,
39.
Buildings, Freehold,
in
15.
71.
Receivable,
Calls
books,
72.
Payable,
of
in
56,
54,
discounted,
Books
alike
all
16, 48, 53,
Bills
a
94A.
Sheets
Bank,
18.
16, 17,
of
Mortgage,
Institutions,
8o.
77.
36, 37,
38.
15.
86.
80,
97
Circulating Assets,
Columns
of
Companies,
Balance
Sheet,
Limited,
and
23,
24,
Contingent
Cost
of
of
25,
45,
48,
86,
87,
90.
15,
Credits
Balance
in
16,
Debenture
Holders
Interest,
of,
at
39,
19,
Capital,
22,
23,
24,
84, 85,
43.
Balance
89,
20,
23
43,
48,
items,
53,
54,
20,
22,
23,
22,
78.
77,
72,
68, 72, 85.
76, 77,
debits,
Sheet
90.
Creditors,
39-43,
Balance
of
27-60,
87,
90.
in
35,
43.
47.
44,
68,
16,
Debts,
Doubtful
Decrease
of
and
17,
70,
72,
60,
59,
19,
76, 77,
73,
by
72,
21,
credits,
77,
78, 84,
22,
78.
69, 70.
68,
24,
26.
25,
62, 63, 64, 65, 66, 67, 68, 69, 70, 72,
13,
23,
87.
71,
Bad,
Capital,
Depreciation,
Discounted
69, 70,
16,
9,
represented
58,
57,
49,
8,
66, 67,
Sheet,
48,
35.
Sheet,
61,
Balance
43,
92.
Bills, 71.
Dividends,
34,
46,
Unclaimed,
Equivalent
or
57,
Expenses
38,
Discount,
a
24,
Debtors,
90.
34-37.
side
Debits
35,
34,
Debentures,
Debit
60,
are
16,
9,
represent
59,
70,
8,
58, 60, 61-73,
57,
36, 37,
35,
56, 66,
55y
of
89,
88.
Sheet,
49,
58,
87,
manipulating
or
decrease
or
61, 62, 63, 64, 65, 66,
Sheet
57"
49"
Issue
increase
Balance
Creditors,
16, 26, 60, 69, 70,
9,
58, 84.
25,
Assets,
side
Crossing
8,
Liabilities, 71,
price
Credit
63.
money's
78, 85,
53,
54,
55,
56, 58, 84.
worth,
8,
20,
21,
22,
29,
38,
47,
87.
60,
42,
52,
52-56.
against
34,
51,
Income
43,
86.
47,
(Profit
and
Loss
Account),
63, 64, 66, 67, 68, 69,
75,
18,
76, 77,
7
98
(continued)
Expenses
"
78.
Management,
Preliminary, 86,
Working,
78.
First
Mortgage
Fixed
Assets,
Or
Debentures,
fluctuation
Forfeited
Shares,
Freehold
Buildings,
Land,
Good
31,
"c.,
Debts,
85,
Headings,
19,
Household
23,
17,
also
42,
columns
76, 77,
Profit
Loss
Invested
41,
40,
43,
16.
78,
80.
79,
and
Account,"
Account,
Capital, 16,
of
80,
79,
16, 17,
18,
Balance
of
16,
18,
17,
concerns,
Reserves,
Share
21, Re 2,
Profits."
81.
26,
23,
"
51,
65, 85,
52.
Mortgage,
Investments,
Issued
and
saved,
or
Interest, Debenture,
On
Effects,
and
unexpired,
Insurance
principle of,
18, 58, 75,
"
Individuality
Inner
92.
51-
Expenditure
of
51,
91.
involving
Capitalised
Increase
Shareholders,
Furniture
Tax,
59.
34,
92,
50,
44"
And
63.
16.
of
services
See
63.
68, 69.
Goodwill,
Income,
63.
63, 64.
12,
Meeting
Hiring,
62,
Assets,
33,
of, 62,
value
61-63.
Furniture,
General
in
Circulating
or
34-37.
Assets,
permanent
Floating
92.
23,
25,
26,
58, 84.
9,
16,
26,
20.
Sheet,
8,
86, 87.
34,
35,
39-43"
47-
44"
47.
49,
17,
57,
49,
Capital, 28,
65, 72.
59,
57,
30,
59,
31,
65, 72.
33,
84.
89,
90.
86.
99
Key
Balance
the
to
Land,
Freehold,
Ledger
62, 64.
62, 64, 65.
Accounts,
Liabilities, 8,
12,
13,
15,
16, 19,
Contingent,
71,
87,
Nominal,
58,
5i"
certain,
Liquidation
Loan
Loans,
Losses,
73"
Machinery,
25,
24,
82,
Expenses,
78.
62,
worth
57,
Mortgage,
49,
decrease
or
of
Capital,
31,
36, 37.
32,
39.
40.
45,
43,
72.
4i"
63, 67, 68, 69,
57,
92.
91,
66.
of Shareholders,
Money's
29,
42,
79"
78,
77"
Management
Meeting
36, 37" 3^,
17,
15,
36, 37,
38.
37,
35,
34,
increase
Winding-up,
Capital,
34,
58, 84.
25,
or
29,
19,
22.
21,
20,
and
Companies,
24,
91.
91-
Liability,origination of,
23,
27-60, 68, 74, 81,
22,
88.
of
nature
5o"
75.
91.
30,
Peculiar
74,
14,
9,
Limited
9.
61-63.
Leasehold,
Leaseholds,
Sheet, 8,
51,
92.
equivalent, 8,
or
21,
20,
22,
38,
29,
47,
60, 87.
36,
35,
37.
Debentures,
34-37.
Debentures,
issue
of,
at
a
discount,
35.
Interest, 47.
Nominal
and
value
par
Liabilities, 30,
Or
Outer
fictitious
70,
Overdraft,
89,
Bank,
Shares,
28,
27,
84.
31,
91.
Assets,
of
columns
of
Balance
91,
92.
Sheet,
8,
16, 26, 60, 69,
9,
90.
72.
J
J
'
^
'J
1
^
.
J
"
',
'\.
"
'I
"
I
lOO
nominal
and
Par
Peculiar
See
"
Preliminary
Premium
Loss
56,
81,
82.
See
also
"
On
Credit
of
Capitalised
85,
and
saved,
16,
for
the
in
used
or
16,
nature,
Preliminary
"c.,
Assets,
"
Assets
of
and
In
Profit
See
also
42,
44-52,
82,
68,
69,
71,
74,
65,
85,
expenditure,
51,
85,
75,
86.
17,
26, 51,
23,
86.
65,
16,
"
Payments
84.
21,
23,
86.
against,
61-73,
91,
92.
Possessions."
and
Loss
Account,
8,
9,
20,
80, 81,
79.
21,
22,
75,
76,
82.
23,
24,
76.
and
**
19,
Account,
Sheet,
73"
59,
Expenses
Profit
in
58,
47.
87.
Balance
72,
34,
against, 85.
and
Stock
unexpired,
In
26,
67,
17,
off
Receipts
45.
business,
Writing
Rates
53,
25,
Capital
Goodwill
P^chases
80,
24,
24,
81,
off
**
79,
Sheet,
66,
Writing
See
78,
77,
86.
Capital
Property,
55,
Profits."
23,
80,
79"
44-52,
43,
76,
75,
"
58, 65,
42,
24,
74,
17,
paying
Invested
Of
54,
"c.**
Assets,
85.
or
Eventually
23,
Balance
16,
Goodwill,
37,
84.
59,
'*
78,
36,
92.
69,
57"
76, 77"
And
86,
Income
56,
55y
Property,
"
67,
(Income),
34,
61-73.
60,
37,
35,
28,
side
29,
19,
66.
Account,
57"
84.
31,
91-
and
Shares,
and
Liabilities,
62,
Expenses,
on
28,
27,
63.
24,
23,
9,
Assets
"
Profits
62,
Machinery,
Possessions,
Profit
58,
"
Assets,
and
Shares,
certain
51
50,
Permanent
Plant
of
nature
49"
of
value
Loss
Profit
and
Account,
Loss
Account."
77,
78.
27-60,
lOI
Renewals,
Repairs
and
Report,
Auditor's,
Representation
23"
Reserve
Balance
48,
Fund
Reserves
of
Capital
Secret
and
Shareholders
31,
65,
66.
(Capital),
In
Profit
and
In
Trade
or
79.
33,
28, 59,
Balance
Used,
70.
78, 79.
Hiring,
Limited
21,
22,
Company,
28, 31.
51.
59.
27-32,
value
par
30,
Fund,
Specimen
34,
31,
30,
on,
Unissued,
of
of, 32,
33,
and
Premium
in
Company,
28,
Nominal
66,
31.
30,
31,
Limited
Issued,
65,
84.
59,
Account,
of, 27,
classes
Forfeited,
60,
92.
value
28,
Different
Stock
Loss
of, 51,
on,
72.
59,
58,
34,
partners
actual
65,
40,
41,
51-
as
Meeting
Sinking
71,
85.
SO,
44"
In
70,
origin.**
59,
involving principle
Calls
66,
44.
Reserves,
Shares,
78.
77,
65,
22,
85.
Profit
Services
57,
origin,
Account,
in
credits,
by
72,
56-60,
49,
fictitious,
or
Undisclosed,
Sales
60,
59"
Capital
49,
Non-existent
Revenue
debits
88.
invested,
Of
5^,
57"
49"
Reserves
"
of
Sheet
Reserve,
or
72,
See
92.
in
43"
64.
34,
84.
84.
of, 27,
28,
31,
84.
33.
Sheet,
94A.
32.
Loss
on
Account,
Hand,
32,
78,
68.
79.
84.
29,
34.
43,
I02
Stock-taking,
68.
Subsidiary
Statements,
Sundry
Creditors,
Debtors,
Suspense
Totals
38,
68,
Trading
Account,
Twofold
nature
all
Dividends,
Unexpired
Insurance,
of
85,
72,
Value
of
Shares,
86,
Wasting
Assets,
Tear,
and
Wear
See
Winding
Working
Writing
67,
69.
87.
30,
60,
61,
33.
31,
62,
63,
64,
65,
66,
92.
actual,
27,
21,
62,
13,
28,
27,
par,
workmen's,
Wages,
90.
52-56.
25,
and
Nominal
Transactions,
Capital,
Assets,
89,
69,
48,
23,
78.
of
Share
85.
Sheet,
Unclaimed
Unissued
71.
70,
84,
Balance
83.
39.
69,
Account,
of
Value
82,
22,
28,
31.
84.
31,
43,
44.
66.
62.
Depreciation."
"
up
or
Liquidation,
Expenses,
oflF
Preliminary
29,
78.
Goodwill,
85.
Expenses,
86.
31,
32,
36,
37.
67,
68,
69,
demuid
has
in
one
Demj
Baling*
with
fewer
should
the
in
those
to
be
(Sise
will
haye
but
in
prepared
have
the
proTo
of
and
nsefnl
most
which
records
kept.
(Folios.
1.
Cask
t.
IsvsstsMBt
S.
aeseral
4.
Annnal
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The
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of
which
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has
and
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of
one
matters."
it
Law
time
this
by
its
standard
to
do
of
the
Committee
on
lend
117
Chancery
of
is
in
Authors,
authority
Review.
standard
by
Accountant.
(which
was
predecessors.
member
a
Law
to
Lane,
London,
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way
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means
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"
every
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business
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have
work
bestowed
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will
and
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of
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Magazine
predecessors."
without)
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and
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to
Authors
Joint
and
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at
the
to
Jordan,
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expression,
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all
of
interested
Times.
complete
most
whose
practitioners."
others
Law
brought
of
Company
on
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Amendment
the
Times.
116
to
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to
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the
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has
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and
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the
present
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WILLIAM
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Law
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it
STOCK
Registration and
Parliamentary
revised
and
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in Company
Law
numerous
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Companies
by The
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"
(1908).
on
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work."
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2nd
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ABC
(1908).
of
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(Joint
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Company
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1907,
Act,
Companies
The
"
to 1908.
1862
ACTS,
JORDAN,
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W.
HERBERT
By
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THE
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LIMITED,
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JORDAN
Annotated").
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is
well
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is
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indeed
116
and
of
Index,
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simple process
by the
upon
employed
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paper
is
the
work
is
therefore
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and
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of
matter
full
the
and
117
Index
useful
can
Company
Law.
It
is
clearly
No
one
arranged.
alphabetically
know
to
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the
wants
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point
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piece
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work."
Lane,
"
Solicitors*
London,
Gazette.
W.C.
JORDAN
Seventh
"
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Edition
THE
G.
W.
ACT,
JORDAN,
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the
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Text
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Law
"
on
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full, clear, and
book."
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numerous
Enactments
Statutory
relating
Stock
Companies, with Annotations,
full
and
a
Analytical Index.
By
LL.B.
B.A.,
(Lond.), Solicitor,
of Legal
Council
Education.
Price
(REVISED,
A
as
the
to
the
to
Price
(1907).
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known
which
on
"
value
ACTS,
Certificate
Temple,
by HERBERT
ing
Registration Agent; containAct, 1900, showing
Companies
have
been
repealed or altered
the
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Registration of Foreign and
Introduction
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PRACTICE
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of
Table
on
speak
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comments
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net;
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Company
clearly the
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the
NOTES
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also
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LIMITED,
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authorised
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of
Association
the
of
Trade
by
the
of
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in
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Gazette
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by Notice
July,
1906
with
and
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Introduction,
Notes,
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the
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References
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to
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New
A,
Table
Decisions
on
based.
published
with
binding
117
Cited, Abbreviations
Hemmant
and
Table
is
useful
Gases
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by
Notes
the
Edition
found
Table
Introduction
copious
differs
be
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:
Articles,
A.
Price
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in
copies
and
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of
folio
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Articles
twelve
London,
size, which
will
of Association
of
Association
copies
W.C.
6s.
4
JORDAN
Second
THE
"
Edition
(1907).
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UP
and
THE
LAW
RELATING
JOINT
LB
Law
contains
into
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the
original
English
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the
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Court
Supreme
Mr.
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Pyemont
Law
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for
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authorities
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M.A.,
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NOTES
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Price
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by
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net;
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relating
(1908)
are
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and
By
LIMITED,
Price
VOLUNTARILY,
the
RULES,
ACTS,
thereon.
the
SONS,
reward."
(1908).
Edition
Twelfth
F.C.A.
and
to
the
the
of
Firm
Accountants),
London
HAYDON,
ON
THE
Chamber
M.A.,
of
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of
the
AND
LAW
with
on
Commerce,
Inner
"
Graham
Temple,
and
117
Chanoery
Lane,
London,
Co.,
Accountancy
and
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Barrister-
at-Law.
116
8s.
by post
FITZPATRICK,
Fitzpatrick,
late
;
COMPANIES,
By JAMES
Precedents.
(of
Chartered
net
STOCK
JOINT
OF
PRACTICE
Forms
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MANUAL
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THE
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JORDAN
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and
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1908.
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Taking
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obtaining
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and
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116
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Acts, 1907
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1908.
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Information
to
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pages
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proceedings
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1908,"
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pages,
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for
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JORDAN,
Author
Agent,
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AGENDA
W.
Companies
each
post
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extra.
DIARY AND
Registration
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6d.
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List
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British
Interest
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Equivalents
Table, "o.
Foreign
Ready
Discount
and
117
Chancery
Lane,
London,
W.C.
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JORDAN
Eleventh
THE
Edition
LAW
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Notes
of
Licence
to
and
has
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the
Third
by
the
Law
;
of
tions
Exemp-
the
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relating
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Finance
contained
in
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the
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matters
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Herbert
Mr.
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12s.
TRUSTS
RUDALL,
GREIG,
Price
By
and
Temple,
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List
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of
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I.
Part
1888;
of
Text
Act,
Trustees
Sections
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Court
Forms
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numerous
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116
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Introduction
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on
full
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ACT,
thereon,
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and
and
3s. 6d.
Price
(1907)
Cases
Act, 1893,
RUDALL
and
foregoing.
London,
W.C.
8
"
JORDAN
(1908)
THE
SONS,
5s.
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CRIMINAL
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the
Inner
of
"Roscoe's
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"c.
Law,"
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Notes;
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in
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Times.
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A
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Dictionary
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