statutory books


statutory books
The books of account that the Companies Act (1985) requires a company to keep. They must show and explain the company's transactions, disclose with reasonable accuracy the company's financial position at any time, and enable the directors to ensure that any accounts prepared therefrom comply with the provisions of the act. They must also include entries from day to day of all money received and paid out together with a record of all assets and liabilities and statements of stockholding (where appropriate). See also proper accounting records

Big dictionary of business and management. 2014.

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  • statutory books — The books of account that the Companies Act (1985) requires a company to keep. They must show and explain the company s transactions, disclose with reasonable accuracy the company s financial position at any time, and enable the directors to… …   Accounting dictionary

  • statutory book — ➔ book1 * * * statutory book UK US noun [C] ► LAW one of a set of books or computer records that a limited company must keep by law. These are the register of members, the register of directors, the register of directors shareholdings, the… …   Financial and business terms

  • statutory accounts — Accounts required by law, for example by the Companies Act. See also: statutory books …   Accounting dictionary

  • statutory accounts — Accounts required by law, for example by the Companies Act. See also statutory books …   Big dictionary of business and management

  • books of account — The ledgers, day books, and other accounting records in which a business records its transactions. If the business is a limited company the accounting records must show in sufficient detail the position of the company at any time. See: statutory… …   Accounting dictionary

  • books of account — The ledgers, journals, and other accounting records in which a business records its transactions. If the business is a limited company the accounting records must show in sufficient detail the position of the company at any time. See statutory… …   Big dictionary of business and management

  • books — [plural] ► ACCOUNTING the written records of money that a business has spent or received: »At the end of the year, the accountant goes over the books. »John kept the books and helped her run her business. → See also APPOINTMENT BOOK(Cf.… …   Financial and business terms

  • PRAYER BOOKS — Books containing the texts of the customary daily prayers did not exist in ancient times. Sources of tannaitic and amoraic times take it as understood that prayer is by heart (e.g., Ber. 5:3–5; RH 4:5–6; Ta an. 2:2). In public prayer the reader… …   Encyclopedia of Judaism

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  • List of Statutory Instruments of the United Kingdom, 1987 — This is a complete list of all 1468 Statutory Instruments published in the United Kingdom in the year 1987. NOTOC 1 100* Parish and Community Meetings (Polls) Rules 1987 S.I. 1987/1 * National Health Service (Food Premises) (Scotland) Regulations …   Wikipedia