INDEX

v4

Capital—continued
uncalled, whether included in sale on reconstruction, 211
winding-up, calling up of uncalled, 2*-
Capital account
depreciation in wasting property may appear in, 189
Dapital and Dividend accounts, 172
call account, 173 }
capital issue, money received to be paid to company’s account, 172
amount entered in share cash book, 172
application account,” to be opened, 172
ssue over-subscribed for, 172
transfer to ‘allotment account,” 172
commissions on issue of shares to be written off, 173
debentures issued at discount, 172
sinking fund in case of, 173
discount on issue of shares to be written off, 173
dividend warrants, 174. And see Dividend warrants.
premium, cash collected by way of, 173
shares issued at premium, 172
special dividend account, 175
wasting property, depreciation of capital in, 189
Capital clause
alteration of, 31
Capital Redemption Reserve Fund, 22, 39, 190, 191
Cashier, 165
assists secretary, 165
countersignature of secretary to payments by, 167
fees for transfers, 173
postage book, duties as to, 167
Papitalisation of profits, 190
articles of association as to reserve fund, alteration of, 191
sonus out of reserve, 191
free of income tax, 191
issue of fully paid shares, 191
shares how may become, 1
procedure for, 191
reserve, out of, 191
Card index, 66, 67, 354
advantage of, 66
alterations in, 66
cabinet to contain,
files, of, 354
share-register,
form of, 39:
Cases, Table of, 857
Cash
dividends to be paid in, 187, 191
foreign branches, accounts at. 169
petty cash
balance, 170
branches separate from head office, in case of,
imprest fund, should be in nature of, 167
petty cash dockets, 167
Cash book. See Accounts.
analysis of, should be kept by secretary, 170
banking account, 166
company should have, 166
entries in, iournalising of, 173, 174

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