Index

‘ Abonnement,’ 426
Abroad
duty on marketable securities issued, 359
execution of deeds, 581
seal for use, 581
Accident Insurance Policy
definition of, 372
duty on, 372
Actions
by director against co-directors, 152
company in winding-up, 238
creditors, by, on claims in winding-up, 250
liquidator, by, 240
staying, in winding-up, 152, 250
Accounts, 22, 165 ef seq. And see Capital and dividend accounts ;
Secretary ; Share capital ; Allotment and application account
analysis of cash books, 170
analysis of petty cash, 167
articles provide for, 22
audit, 22, 181 ef seq. And see Audit
auditor’s report upon, 180, 183 ef seq.
balance sheet, 177 ef seq. And see Balance sheet
bank balance, daily return showing, 166
banking accounts, separate, 168
books of account, statutory obligations as to, 166
what to include, 166
branches, 168, 169
cash disbursements from main office, 168
periodical reports from, 171
call cash book, 173
capital, 172. And see Capital account
capital, interest paid out of, to be shown in, 179
cash book, 166, 173, 174, 334
analysis of, 170
daily entries, 166
cashier, 167
checking by secretary of bank balances, 170
cheques, 171
secretary’s duty as to, 171
company must keep, 166
creditors, as to, 174
debentures, interest in, in compiling, 174
debts, collecting, 176
defalcations, avoidance of, 167, 169
departments, summary of, 171
directors, right to inspect, 166
dividend warrants, 174, 175. And see Dividend warrants
dividends, cheques for, 173
exchange, rates of, 166
expenditure, classification of, 170
‘oreign branches, 169. Aud see Foreign branches
cash system in case of, 169
jefalcations, how minimised, 169
RRA