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Accounting Year - Law Dictionary Search Results

Appropriation Accounts

Appropriation Accounts, 'appropriation accounts' means accounts which relate the expenditure brought to … which relate the expenditure brought to account during a financial year, to the several items specified in the law made in

accrual accounting

accrual accounting Income is reported in the year it is earned, and

cash accounting

cash accounting Income is reported in the year it is received, and

Presumption of life or death

person on whose life a lease for lives depends is accounted dead if not proved alive after an absence of seven … non-receipt of intelligence concerning him for a period of seven years, the presumption of life ceases and he is presumed to

Liquidator

the requirements of the Act. He must send in his accounts twice a year at least to the Board of Trade

Reserve

part of the reserves and has to be taken into account when computing the capital and reserves within R. 2(1) of … be utilised by the assessee during a period of ten years for the purposes of the business of the undertaking. The

Comparative legislation, society of

times a year, one of them each year containing an account of the legislation of the whole British Empire for a

IRA

IRA [individual retirement account] : an account in which a person may deposit up … a person may deposit up to a stipulated amount each year and that is not taxable until retirement or early withdrawal

Pipe

otherwise called the great roll. The Pipe Rolls contained an account of the ancient revenue of the Crown, written out in … ancient revenue of the Crown, written out in process every year to the several sheriffs of England, who were the general

Smallness of profit

23 of the Income Tax Act, 1922 refer to actual accounting profits in comparison with the assessable profits of the year.

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