Abbildungen der Seite
PDF
EPUB

CA

A candle

/
The Accountant +

THE RECOGNISED WEEKLY ORGAN OF CHARTERED ACCOUNTANTS

AND

ACCOUNTANCY THROUGHOUT THE WORLD.

GENERAL

INDEX.

VOLUME XXXV. [New Series.] —JULY TO DECEMBER 1906.

[blocks in formation]

Supplement to The Accountant.

December 29, 1906.

NOV 24 1942

INDEX

TO

THE

ACCOUNTANT.

FROM JULY TO DLCEMBER 1906.

VOL. XXXV. (NEW SERIES.]
NOTE.—To facilitate reference to this Volume, many of the page numbers have italic letters added, indicating :-
Leading Article

1

Lectures, Addresses, Debates, &c.
Correspondence

Weekly Notes

Profession in Scotland.
Where no italic letter is given the matter will usually be an extract from a contemporary, or will be self-explanatory.

Where necessary, Lectures, Reports, &c., have been analysed for indexing purposes, as in many instances the
headings themselves are incomplete guides to the subjects contained in them.

[ocr errors]

n

S

[ocr errors]
[ocr errors]

..

PAGE

PAGE
Aberdeen Society of Accountants
1445 452s Adams, E. A. R.-Local Authorities' Accounts

10c
Accountancy in the States ..

378n

Administration of the Estates of Deceased Persons 7931
Transvaal
206a Advertisement, A Curious

596n
Practice, Basis of Purchase of 234c 293n Advertising Accountants

91 790n
Profession, The Position and Progress
Age and Work

179c
of the
4131 Alston and others v. Mineard discussed

791n
The Field of ::
243 America, Accountancy in

378n
Accountant, What is an

9n American Bankers and Financial Trust Companies 502n
Accountants Advertising

129n
Engineers

on 7901
Associations of, and Professional

Finance, Factors in

600n
Interests

280
Insurance Companies and Income-tax.

5a
Legislation for

460n
4161

Railway Fares
in New Zealand

263n
Rebates..

..173a 187
Outside Bodies of 406n 617 a 666c 759n

System of Official Inspection of Life
Accountant's Vade Mecum, An

149a
324n
Insurance Companies, The

718
Accountants' Certificates as to Profits

Systems of Finance
589a 633c 659n

Trust Companies and Official Examina-
700c 758a
tions

536n
Distinctive Initials

629n
Anderson, T. Kerr, LL.B.-Goodwill in Accounts

6940
Examination Subjects
343a

7330
Examinations in Scotland

17612
Annuities

538c
Lien on Books

6040 628n 792c
and Sinking Funds

578c
Magazine and Lectures to English

Apportionment

39c 69c 102C
Societies
702c

763n
Reports to the War Stores Commis-

Army Officers and Business Training

Arnott, James, & Co.'s Sequestration, In, Dredge &
sion, The

290a
M'Combie v. Forrest

2833
Touting
262n 637c 661n 700c 738c
Articled Clerks, The Future of

110
Volunteer Company

7523
Articles, Suspension of

633c 660n 700c
Accounts-

Termination of, and Service with Incor-
Boston Consolidated Gas Company

560

porated Accountants prior to Final
Building Societies'

793c
Examination

503n
Capital

2982 Ashley, Percy, M.A.-Local Authorities and their
Partners'

577c 5940 636c
Work

2691
Company, Form of
5040 530a Assessments for Rating Purposes

131n
Departmental

698C 7291
Associated Chambers of Commerce, The

8231 457a
Electrical Undertakings'

601n 6931
Association of Municipal Corporations

500n
Executorship

6980 7300
Assurance, The Progress of..

198
Factory

605 646 675 746 Attorney-General v. London & India Docks Co.
Form in
378n discussed

177n
Greater New York Corporation

632c 659n
Auckland Accountant Students' Society

3871
Hospital

760n
Auctioneers' Institute

325n
Joint Stock Company's, Audit of

3871
Audit Fees of Brewery Companies

2350 325n
Local Authorities `10c 2010 228a 263c 327c 755a 778

of a Joint Stock Company's Accounts

3871
The Oriticism of

592a
Accounts of Electrical Undertaking

6011
Münicipal 100n 129n 132c 195 4080 543 5770 596n

„ Building Societies' Accounts ..

793c
600n 624n 624n 629n 698c
Foreign Banking Accounts

378n
Newcastle-upon-Tyne

3471
Local Authorities' Accounts ..

..755a 778
Seed Crushers'

213c

„ Municipal Accounts 100n 1291 132c 195 600n
Shoreditch Borough
497n

629n
Solicitors'
722a 785a Auditors and Dual Appointments

790n
Tramway and Street Improvements

502n
Elective, and their remuneration

233c
Trust, Treatment of Coal Royalties in

180c

Official, and Limited Certificates 1330 294n
Wine Merchants
4080 Auditors' Certificates, Publication of

537n
Actuaries, The Institute of ::

690n
Single-Ship Companies

660n
Actuary in Scotland, The

6131
Duties, The Scope of

la 66n

..

..

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

a signifies Leading Article ; c Correspondence; 1 Lectures; n Weekly Notes ; s Scottish Notes.

[blocks in formation]
[ocr errors]
[ocr errors]

read a

..

[ocr errors]

Auditors' Duty and Responsibility with regard to

Bankruptcy-continued.
Stock-in-Trade in a Balance Sheet

7051 Law Amendment Memorandum of Evidence
Lien on Books and Documents 604c 628n 792c

submitted by the Birmingham Chamber
Audits, Municipal, and Officialism
5380 567a

182

of Commerce
Official

175n
Committee

573n 690n
Orientals and

5760
Points in

38c CSC 1810 294n 658n
under the Industrial and Provident

Official Receivers and Secured Creditors

2550
Societies Act
760n Proofs of Debt in

69272
33a
Vouching in the Conduct of

Reform

4301 7823
in Scotland

258
Salary or Wages

587
Babbage, Henry P.-Elective Auditors and their

Statistics

5100 574n
Remuneration
233c Telephone Rent in Compositions

632c
Major-General H. P.-The Bitter Cry of

Trustees under Deeds of Assignment and the

17772
the Ratepayers

..543 636c

Collection of Debts ..

Undischarged Bankrupts and the Law Society 3481
Bainbridge, J. P., Junr.-Depreciation and an

292n
Banks and Banking in Constantinople..

3341
Auditor's Responsibility in connection therewith

Dividend Delays

292n
Balance Sheet of a Commercial Concern, How to

Municipal

5991
5111 575C 620a 791n 799

Barton, J. S.-The Bank of England, the Bank
What is a..

573n

Reserve, the Bank Rate, and Foreign Exchanges 2361
Bali, B. D."'G.Goodwill in Accounts..

6650 7350
Bates, re, discussed

590a
Bank, A Day and Night

232n
Bennett, re, discussed

692n
Dividends and Reserves

3491
Bills of Exchange Bill

381
Failure of a City

500n 598n

(Crossed Cheques) Act, 1906 ..323n 339
Inspection, Government
761n Bird, Cyril 8.-— Prize Essay

7052
Managers and disclosure of "position of

Birmingham Chamber of Commerce Memo-
Customers' Accounts

211n 232n

randum of Evidence to be sub-
Note, The Life of a

231n 376n

mitted to the Bankruptcy Law
Notes, Perforating

66n
Amendment Committee

182
of England Bank Reserve, Bank Rate, and

Small Arms Co., Lim. 9n 29a 63a 960 991
Foreign Exchanges
2361

121a 401a 4650
Stock

651
University

3712
Overdrafts, Municipal Corporations and

358

and Higher Commercial
Rate
28 312 3251 452 4631 500n 524

Education

273
Shareholders Fifty Years Ago ..

27
Bland, C. F.-Poor Rate Assessment..

351c
Banker, Payment by, of fraudulently altered

Board of Trade Returns and Classification

4591
Cheques

309

Trade's 23rd General Annual Report under
Bankers and Borrowers

49911 542c

Section 131 of the Bankruptcy
Cheques

21012

Act, 1883

479 505 532a
Credit

171a

15th General Annual Report
Prize Essays

212n

under Section 29 of the Com-
Banking Accounts, Foreign, The Audit of

378n

'panies (Winding - up) Act,
Profits ..

130n

1890

134 159 341a 369a
Reserves
661n Bond Investment Companies Bill

692n
Bankruptcy Act, 1883, Section 103 (5)
294n Bondholders, Rights of

251s
23rd General Annual Report
Bookkeepers, Helpful Hints for

250
by Board of Trade 479 505 532a Bookkeeping for Electric Power Companies

625n
Bankruptcy-

Question, A

208c 2970 3240
Act of, Effect of Notice of an

6261 6650
Boston Cousolidated Gas Company's Accounts

..560 666c
upon Title of an

221

Bradford, F. V.- Priorities in Winding-up-
Acts of, and Protected Transactions

230n
Debenture-holders and Apprentices ::

2350
After-Acquired Property

6921 7919 781

Brear, Chas. H., A.S.A.A. --Some Points in the
Laying of Rates

171
Bankrupt, The Salary of a

603c
Brewery Audit Fees

2350 3251
Subsequent Earnings of a

565a

Bristol Chartered Accountants Students' Society-
Bankrupts and Contempt of Court

152n
Report and Accounts

43
Book Debts and

7838

Syllabus
Deeds of Assignment

7650

Ratepayers' Protection Association, The 462n
and Execution Creditors 102c 1560
Society of Chartered Accountants

605
179c 213c British Weights and Measures Association

46012
Creditors' Assent to

7650 Brown, A. Herbert, C.A.- The Use of Percentages 3632
Payments to Trustees of

196 Brown, John-Reserve Fund Account or Reserve
Trustees under, and the
Account

542c
Collection of Debts

1771
Bryson v. Stevenson and others

683s
Discharge Suspensions

658n
Building Societies' Accounts, Audit of ..

793c
East of Scotland Association
613s By-Products

..2091 262
Fraudulent ..

691n
Calculating Discs

3781
Insufficient Capital and
4041 Capital Accounts

2981
Law Amendment

397a
Partners'.

5770 594a 636c
in Ireland
In | Cardiff Borough Treasurership.

68n

[ocr errors]
[ocr errors]

476

[ocr errors]

a signifies Leading Article ; c Correspondence; I Lectures ; n Weekly Notes ; s Scottish Notes.

PAGE

91

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

Cardij Workmen's Cottage Company's case dis-
cussed

176n
Carter, Eric M.-Secret Reserves

1530
Carter, Roger N., F.C.A.-

Notes on the Report of the Select Committee
on Income Tax

726
Some Notes on Income Tax

5811
Cash Reserves

3221
Cecil, George-Stockbroking in India 279 297 337 3810
Central Association of Accountants, Lim.

162n 382c
Certificates as to Profits

589a 633c 659n 700c 758a
Chambers of Commerce Congress

In
Charles, Lim., re, discussed

761n
Chartered Accountants and Professional Secrecy. 317n
Colonial

377n
Accountants' Benevolent Association 3810 703

739 771
Golf Club

..575c 771
Masonic Lodge

17 41 411
Prayer Union

616
Institute of Directors

..690n 714
Secretaries

463n 5721
and Liquidator-
ships

7021
Chase & Co., Harrey-Boston Consolidated Gas Co. 666c
Check Figure System, The 37n 70c 1001 102c 157 326c

3510 379c 410c 4650 4950 5390
Cheque, Voucher

248
Cheques, The Crossing of

731n
Coal Royalties, Treatment of, in Trust Accounts 1810 324n
Colonial Bank of Australia v. Marshall discussed 210m
Colonial Stock Act, 1900

729n
Combines and Competition ..

321n
Commercial Education and the Birmingham
University ..

273
Statistics

623a
Companies Acts, Penalties under

501n
Disfranchisement of

700c
Foreign, in France

176n
In Liquidation, Actions against

257a
Joint Stock

4701
Mining Cost Book

65n
One-Man

729n
Winding-up, 15th General Annual
Report by the Board of Trade 134 159

341a 369a
Company -
Account, A Question of..

576c
Accounts, Form of

5040 530a 699C 729n
in Conversion of Private Firm into
Company ..

..6671 8031
Allotment Letters

295c
The Liability of Directors proceed-
ing to

690n
Audit of Accounts of a Joint Stock

3871
„ „ First Balance Sheet of a Company

formed to Acquire a Going Business 803
Auditors and Dual Appointments ..

790n
Auditor's Duties, Scope of an

5770
Report

2350
Auditors' Certificates and Reports

574n 630n
Auditorship, Vacant

72c 101n
Audits, Vouching in the Conduct of

33a
Balance Sheets-Charges on Assets

61a
Bill, Alteration of, Registration of
Company ...

209n
Branches, Secret

348n
Capital Expenditure and Discounts 69c 100n 102c 1540
Interest on, during Construction

657n
Chartered Accountants and Professional
Secrecy

317n

PAGE
Company-continued.

Compulsory Winding-up Orders, Debenture-
holders and

484
Conversion of a Private Firm into

..6671 8081
Cumulative Preference Shares

326c 3810 408n
Debenture holders and Apprentices 2350 2931 4640

579c 602c 693c
Compulsory Winding-
up Orders

..484 5380

Execution Creditors .. 762n
Debentures and Registration

176n
Priority

792c
Reissue of ::

499n 601n
Unregistered and Unsecured Creditors 148a
Director's Qalification ..

6330 659n
Directors and Allotments.

7901
Professional Charges

323n
the Issue of Proxies

657n
Fiduciary Position of

10n 658n
The Liability of

227a
V. Auditors

598n 6330 666c
Dissentient Shareholders, Form of Notice by.. 535n
Double-Account System and Depreciation

7919
Loan Redemption and 3800
Dual Appointments

133c
Fifty Years of Joint Stock Enterprise

100n
Floating Charges and Equitable Mortgages 657n 699c

730n 7670
Forged Share Certificates

991 234c 262n 325n
Transfers

991 2340 262n
Holding Companies and Depreciation 537n 579c
Indiar-Balance Sheets-Charges on Assets 61a
Interest on Capital during Construction

571n
Joint Stock Curiosities

232n
Law Amendment

2950
Report of Committee 45 81 106 145a

169a 204a 225a 253a
French

212n
in Arizona

4650 503n
Reform and Stock Exchange Abuses 296c 319a
Liquidation ..

158c 324n
in 1905

1511
Voluntary

13c 371
Liquidations and Judicature Act, 1875, Sec. 10 6350
Loan Capital

177n
Losses made prior to Incorporation, Treatment
of

12c 72c 93a
Parliamentary-Capital Account

157c 293n
Power to Mortgage Property without consent of
Debenture-holders

17812
Practice, Points in

409c 463n
Priorities of Debentures and Garnished Debts 779
Profits and Prospectuses

2101
Register of Mortgages

603c 627n
Registers, New

10n
Registration Statistics

210n
Secret Reserves

338 681
Secretaries and Liquidations

597n
Secretary and Auditor ..

462n
Share Transfers and Firm Names

460n
Shareholders and Auditors

501n 664C 7301
Shares, Purchase of its own

3777
Table A (Revised)

107 1281 211n 371a-403a 690n
Water, Sale of, to Local Authority

72c
Winding-up..

130n
Business

59712
Priorities–Debenture-Holders and
Apprentices

2350 293n
Procedure ..

761n
Compensation under the Licensing Act, 1904 5521 5711

578c 601c 037c 6640

[ocr errors]

on

« ZurückWeiter »