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Page 164

CHAPTER 15
ACCOUNTS

AT one time, the keeping of accounts by a company was considered merely as the private or domestic concern of the company and its shareholders, but the tendency of modern legislation has been to secure more and more publicity of the financial affairs of companies. Publication of accounts is now insisted upon primarily to provide shareholders with all necessary information of the financial position of the company in a form that they can understand, and secondarily to put such information, which is, at any rate in large companies, a matter of public importance, at the disposal of creditors of the company, the public at large and persons employed in industry.
Every company must keep proper books of account with respect to
1. All money received and expended by the company, and the matters in respect of which it takes place.
2. All sales and purchases of goods.
3. The assets and liabilities of the company.
The books kept must be such as to give a true and fair view of the state of the company's affairs and to explain its transactions.
The books of account are to be kept at the company's registered office or at such other place as the directors think fit, and are open to the inspection of the directors. If the books are kept outside Great Britain, such accounts must be kept in Great Britain as will enable the company's balance sheet and profit and loss account to be prepared in accordance with the Companies Act. Failure to see that the company keeps these accounts exposes the directors to a penalty of six months' imprisonment (s. 147).
Not later than eighteen months after its incorporation, and once in every calendar year, the directors must lay before the general meeting (s. 148)
(1) a profit and loss account made up to not more than nine months before the general meeting, or twelve months when the company has interests abroad; and

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where is HTML where is HEAD where is TITLE AT one time, what is keeping of accounts by a company was considered merely as what is private or domestic concern of what is company and its shareholders, but what is tendency of modern legislation has been to secure more and more publicity of what is financial affairs of companies. Publication of accounts is now insisted upon primarily to provide shareholders with all necessary information of what is financial position of what is company in a form that they can understand, and secondarily to put such information, which is, at any rate in large companies, a matter of public importance, at what is disposal of creditors of what is company, what is public at large and persons employed in industry. Every company must keep proper books of account with respect to 1. All money received and expended by what is company, and what is matters in respect of which it takes place. 2. All sales and purchases of goods. 3. what is assets and liabilities of what is company. what is books kept must be such as to give a true and fair view of what is state of what is company's affairs and to explain its transactions. what is books of account are to be kept at what is company's registered office or at such other place as what is directors think fit, and are open to what is inspection of what is directors. If what is books are kept outside Great Britain, such accounts must be kept in Great Britain as will enable what is company's balance sheet and profit and loss account to be prepared in accordance with what is Companies Act. Failure to see that what is company keeps these accounts exposes what is directors to a penalty of six months' imprisonment (s. 147). Not later than eighteen months after its incorporation, and once in every calendar year, what is directors must lay before what is general meeting (s. 148) (1) a profit and loss account made up to not more than nine months before what is general meeting, or twelve months when what is company has interests abroad; and where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 164 where is strong CHAPTER 15 ACCOUNTS where is p align="justify" AT one time, what is keeping of accounts by a company was considered merely as what is private or domestic concern of the company and its shareholders, but what is tendency of modern legislation has been to secure more and more publicity of what is financial affairs of companies. Publication of accounts is now insisted upon primarily to provide shareholders with all necessary information of what is financial position of what is company in a form that they can understand, and secondarily to put such information, which is, at any rate in large companies, a matter of public importance, at what is disposal of creditors of what is company, what is public at large and persons employed in industry. Every company must keep proper books of account with respect to 1. All money received and expended by what is company, and the matters in respect of which it takes place. 2. All sales and purchases of goods. 3. what is assets and liabilities of what is company. what is books kept must be such as to give a true and fair view of what is state of what is company's affairs and to explain its transactions. what is books of account are to be kept at what is company's registered office or at such other place as what is directors think fit, and are open to what is inspection of what is directors. If what is books are kept outside Great Britain, such accounts must be kept in Great Britain as will enable what is company's balance sheet and profit and loss account to be prepared in accordance with what is Companies Act. Failure to see that what is company keeps these accounts exposes what is directors to a penalty of six months' imprisonment (s. 147). Not later than eighteen months after its incorporation, and once in every calendar year, what is directors must lay before what is general meeting (s. 148) (1) a profit and loss account made up to not more than nine months before what is general meeting, or twelve months when what is company has interests abroad; and where is Server.Execute("_SiteMap.asp") %

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