Abstract
Companies registered under the various Companies Acts form the majority of the corporations operating in the United Kingdom. The granting of corporate personality depends primarily upon the acceptance by the Register of Companies of the proposed company’s Memorandum and Articles of Association. The Memorandum must contain an objects clause whereby the company seeks the power to carry on certain types of business and the Articles make provision amongst other things for the distribution of profits by way of dividends to members.
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Further Reading
N. Dopuch, J. G. Birnberg, and J. Demski, Cost Accounting — Accounting Data for Management’s Decisions, 2nd ed. (New York: Harcourt Brace Jovanovich, 1974).
C. T. Horngren, Cost Accounting: A Managerial Emphasis, 2nd ed. (Englewood Cliffs, N.J.: Prentice-Hall, 1978).
G. Shillinglaw, Managerial Cost Accounting, 4th ed. (Homewood, Ill.: Richard D. Irwin, 1977).
D. Solomons, ed., Studies in Cost Analysis (London: Sweet and Maxwell, 1970).
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© 1981 R. J. Briston, J. R. Davies, P. N. Dean, C. Edwards, S. Ewing, C. S. Greensted, D. Lyall, the estate of C. McGeehan, W. McInnes, A. J. Millar, E. P. Minnis, L. Oakes, R. Perks, C. R. Tomkins
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Briston, R.J. (1981). Cost Accounting. In: Introduction to Accountancy and Finance. Palgrave, London. https://doi.org/10.1007/978-1-349-16515-5_5
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DOI: https://doi.org/10.1007/978-1-349-16515-5_5
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