Account’s Note
Chapter 1
Company Accounts
Company and its formation
Meaning and Definition
James Stephenson:‘A company is and association of many persons who contributes money or money’s worth to common stock and employ it in some trade or business and who share the profits and losses arising thereform.’
Nepal Company Act,2053:‘A company refers to any company formed and registered under this Act’
Characteristics of a company
-An artificial person:
A company is an artificial person created by law and having a separate existence of its own.Like a real person, it can buy or sell the property in its own name. It can sue and can be sued by others and can conduct lawful business and enter into contracts with others.
-Limited liability:
The liability of every owner of a company is limited to the extent of the face value of the shares purchased. Even if, the assets of the company are not sufficient to pay the claims of the creditors, no owners are bound to pay anything more than the face or nominal value of the shares held by them.
-Transfer ability of shares:
The capital of company is divided into a number of units which are called shares. These shares are transferable. A shareholder is free to withdraw his membership from the company by transferring shares. The holding shares can be transferred from one place to another mainly by way of sale.
Memorandum of Association
According to Lord Macmillan:‘Memorandum of Association sets out the constitution of the company. It is, so to speak, the charter of the company and provides the foundation on which the structure of the company is built. In enables persons who deal with the company to know its permitted range of activities.’
The main contents of the Memorandum of Association are as follows:
-The name of the company.
-The name of the place where the company’s registered office is situated.
-The objectives of the company.
-The liability clause of shareholders.
-the amount of capital of the company.
-Other necessary particulars.
Chapter 2
Methods of Raising Capital
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http://notes.tyrocity.com/accountancy-xi-hseb-notes/
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