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.