Finanzen und Steuern im In- und Ausland

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Monograph

Identifikator:: 1823190766

URN:: urn:nbn:de:zbw-retromon-220010

Document type:: Monograph

Title:: Finanzen und Steuern im In- und Ausland

Place of publication:: Berlin

Publisher:: Hobbing

Year of publication:: 1930

Scope:: 896 S; graph. Darst.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Erster Hauptteil. Deutsche Finanz- und Steuerstatistik

Collection:: Economics Books

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 “y.

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