Excerpt from The Accountants' Manual, Vol. 10: Being the Questions Set at the Institute of Chartered Accountants' Examinations From December 1904 to June 1906, Both Inclusive, Together With the Answers Thereto; A Copious Index, and Prefaces Debentures as security for overdraft, 284 how shown in Balance Sheet, 234 Profit on purchase and cancelment of, 556 Redemption of, 234 Definition of Reserve, 234 Fund, 234 Secret Reserve, 129 423 Sinking Fund, 85 234 Departmental profits, 555 Depreciation, Method of arriving at amount of, 557 of fixed assets, 236 378 Difference in books, Discovery of, 552 Directors' fees, Income-tax on. 128 381 Discovery of difierence in books, 552 Dishonoured acceptances. How shown in Balance Sheet. 88 Dividend, Profits available for, 420 Dividends on founders' shares. Payment of, 556 out of Reserve Fund, Payment of, 281 preference, Payment of, 380 Documents necessary for audit of Colonial Mining Companies' Accounts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.