This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 Excerpt: ...fell to capital would be found by assuming that the dividend was one at the rate of 7 per cent per annum, and allocating for the period from 1st January to 31st May. In actual practice this is worked out as follows: On the receipt of the interim dividend at the rate of 6 per cent in July, the proportion effeiring to ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 Excerpt: ...fell to capital would be found by assuming that the dividend was one at the rate of 7 per cent per annum, and allocating for the period from 1st January to 31st May. In actual practice this is worked out as follows: On the receipt of the interim dividend at the rate of 6 per cent in July, the proportion effeiring to capital, being the amount for the period from 1st January to 31st May, would be ascertained and placed to the credit of capital. On the receipt of the dividend for the next half-year, which would be received in January, the proportion thereof which would be required to bring the dividend from 1st January to 31st May already allocated at 6 per cent up to 7 would then be placed to capital. Further, suppose a truster die on 26 th November, after having received the interim dividend at the rate of 6 per cent payable in July, the portion of the dividend paid in January following which would have to be placed to capital would be f f ths of the dividend at the rate of 7 per cent per annum, less the amount of the interim dividend actually received. The portion effeiring to revenue would be ths, being for the period from 26th November to 31st December at the rate of 7 per cent per annum. Bonuses returned as Capital. Bonuses not paid as dividends in the ordinary way, but as capital refunded, should be treated as capital. Stocks and Shares bought and sold. If the provisions of the Apportionment Act of 1870 are given effect to at the beginning and end of a liferent, then the same methods of apportionment must be applied when the stock is bought or sold. Thus if stock is bought on behalf of a trust where the estate is liferented, then the purchase price must be considered as including in it the dividend accrued to which, had the stock been held from th...
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Add this copy of Accounting in Theory and Practice: A Text-Book for the to cart. $22.29, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2022 by Legare Street Press.
Add this copy of Accounting in Theory and Practice: A Text-Book for the to cart. $33.45, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2022 by Legare Street Press.
Add this copy of Accounting in Theory and Practice: A Text-Book for the to cart. $55.71, new condition, Sold by Booksplease rated 4.0 out of 5 stars, ships from Southport, MERSEYSIDE, UNITED KINGDOM, published 2022 by Legare Street Press.
