Fraud in AccountsGee & Company, 1910 - 94 páginas |
Términos y frases comunes
34 MOORGATE STREET actual amount Auditor Balance Sheet bank banker Bankruptcy bonâ fide Cash Book certificate chapter Chartered Accountant cheque Chief Cashier circumstances clerk complete system connection contract corporate or public Cost Accounts course Court dealt Departmental Depreciation detection Directors document of title Double Number duty E. E. SMITH embezzlement employees entries factor or agent falsification fictitious entries Foolscap folio form of fraud formâ forma Accounts fraudulent important Income internal check intrusted irregularities L. R. Dicksee Ledger liable LIBRARY M.Com Manager methods misappropriated misdemeanour Net price post Pass Book payment person Post free U.K. practice precautions price post free professional audit Profit and Loss PUBLISHERS received record relating responsible risk SECTION Series shares Stock Synopsis system of accounts system of Bookkeeping system of internal tion transactions Trial Balance Trustees Trustees in Bankruptcy U.K. and Abroad undertaking verified volume Wages Winding-up
Pasajes populares
Página 86 - That nothing in this Act contained, nor any Proceeding, Conviction, or Judgment to be had or taken thereupon, against any Banker, Merchant, Broker, Factor, Attorney, or other Agent as aforesaid, shall prevent, lessen, or impeach any Remedy at Law or in Equity which any Party aggrieved by any such Offence might or would have had if this Act had not been passed...
Página 84 - ... shall be guilty of a misdemeanor, and being convicted thereof, shall be liable, at the discretion of the court, ,to any of the punishments which the court may award as hereinbefore last mentioned.
Página 90 - Schedule hereto, wilfully makes a statement false in any material particular, knowing it to be false, he shall be guilty of a misdemeanour...
Página 84 - ... shall be guilty of a misdemeanour, and being convicted thereof shall be liable at the discretion of the court to be imprisoned for any term not exceeding two years, with or without hard labour.
Página 90 - Save as aforesaid, an instrument executed in any part of the United Kingdom, or relating wheresoever executed to any property situate, or to any matter or thing done or to be done, in any part of the United Kingdom, shall...
Página 86 - ... undertaking, warrant, order, authority, or request for the payment of money, or for the delivery or transfer of any goods or security, or any deed, bond, or writing obligatory for the payment of money...
Página 85 - ... publish, or concur in making, circulating, or publishing, any written statement or account which he shall know to be false in any material particular, with intent to deceive or defraud any member, shareholder, or creditor of such body corporate or public company, or with intent to induce any person to become a shareholder or partner therein, or to entrust or advance any property to such body corporate or public company, or to enter into any security for the benefit thereof, shall be guilty of...
Página 24 - First issued in 1884. These Answers are designed to give the fullest and most reliable information on each question asked, and are compiled with a view to lasting reference. Each part contains the answers to the Preliminary, Intermediate, and Final Examinations.
Página 84 - ... with intent to defraud, omits to make, or to cause or direct to be made, a full and true entry thereof in the books or accounts of such corporation or association, and every director, officer, agent, or member of any corporation or joint-stock association who, with intent to defraud...
Página 85 - ... no person shall be liable to be convicted of either of the misdemeanors aforesaid, by any evidence whatever, in respect of any act done by him, if he shall at any time previously to his being indicted for such offence have disclosed such act, on oath...