statutory books

statutory books The books of account that the Companies Act 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 alsoproper accounting records.

• statement of comprehensive income
• Statement of Financial Accounting Standards
• statement of financial position
• statement of movements in shareholders’ funds
• Statement of Standard Accounting Practice
• statement of terms of employment
• statement of total recognized gains and losses
• STATEMENTS OF STANDARD ACCOUNTING PRACTICE
• state ownership
• State Second Pension
• static risk
• Stationery Office
• statistical demand analysis
• statistical process control
• statistics
• statute-barred debt
• statutory accounts
• statutory audit
• Statutory Audit Directive
• statutory books
• statutory company
• statutory maternity pay
• statutory sick pay
• stepped costs
• stepped preference share