Any documentary evidence supporting the entries recorded in the books of accounts, establishing the arithmetic accuracy of the transaction, may also be referred to as a voucher & mdash; for example, a bill, invoice, receipt, salary and wages sheet, memorandum of association, counterfoil of trust deed.
42.
The directors are responsible for keeping proper books of account that disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements are prepared in accordance with accounting standards generally accepted in Ireland and with Irish statute comprising the Companies Acts 1963 to 2009.
43.
Records for the period February 5, 1921, to December 31, 1925, were in memorandum form only, consisting of cash books, checks, etc . During the early part of 1926 an audit was made by the Bureau of Accounts and books of account were opened for the carrier as of January 1, 1926.
44.
Patel wanted legislation compelling CSR to keep it book of accounts in Fiji so that the Company could not cheat farmers from the proceeds of molasses, establishment of growers co-operative mills to break the monopoly of the CSR, setting up of an independent Sugar Board to oversee smooth functioning of the industry and the abolition of the Sugar Price Stabilisation Fund.
45.
It essentially consists of verifying a transaction recorded in the books of account with the relevant documentary evidence and the authority on the basis of which the entry has been made; also confirming that the amount mentioned in the voucher has been posted to an appropriate account which would disclose the nature of the transaction on its inclusion in the final statements of account.
46.
Corporate history . To date of valuation the carrier had not maintained any accounting or financial records, the first books of account having been opened on January 1, 1919 . The first annual report filed with us was for the year ended December 31, 1919 . Although subsequent to date of valuation, certain information taken from that report appears in various sections of this report.
47.
"Whenever any goods, chattels, bonds, debentures, promissory notes, bills of exchange, books of account, papers, writings, valuable securities or other personal property or effects have been wrongfully distrained under circumstances in which by the law of England replevin might be made, the person so complaining of such distress as unlawful, may obtain a writ of replevin in the manner prescribed by this Act
48.
In recounting the life of the Elizabethan merchant, John Frampton, Lawrence C . Wroth describes the merchant as, " a young English-man of twenty-five years, decently dressed, . . ., wearing a sword, and carrying fixed to his belt something he called a'bowgett'( or budget ), that is, a leathern pouch or wallet in which he carried his cash, his book of accounts, and small articles of daily necessity ".
49.
In the Bodleian Library, among Dr . Rawlinson's manuscripts is A Transcript of some writeings of Hanniball Baskervile esq .; as they were found scattered here & there in his manuscripts and books of account, and first a remembrance of some monuments and reliques in the church of St . Denniss and thereabouts in France by Hanniball Baskervyle who went into that country with an English ambassador in the reigne of King James . This manuscript contains several curious particulars relating to Oxford and the persons educated there.
50.
I / We, Prashant & co . having been appointed as Cost Auditor ( s ) under Section 233B Companies Act of M / S Haryana Power Generation Corp . Ltd . ( mention name of the company ) having its registered office at Urja Bhavan Sector-6, Panchkula ( mention registered office address of the company ) ( hereinafter referred to as the company ), have audited the books of account prescribed under the said Act, and other relevant records in respect of the Electricity ( mentions name / s of product group / s ) for the period / year 31 March 2011 ( mention the financial year ) maintained by the company and report, in addition to my / our observations and suggestions in para 2.
