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| This dictionary contains: 8526 juridical terms |
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Account
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AccountPractice. 1) A statement of the receipts and payments of an executor, administrator, or other trustee, of the estate confided to him. 2) An account is also the statement of two merchants or others who have dealt together, showing the debits and credits between them.
RELATED TERMS--------------------------------------
Practice
The form, manner and order of conducting and carrying on suits or prosecutions in the courts through their various stages, according, to the principles of law, and the rules laid down by the respective courts.
Statement
Pleading and in practice. In the courts of Pennsylvania, by the act to regulate arbitrations and proceedings in courts of justice, is enacted, "that in all cases where a suit may be brought in any court of record for the recovery of any debt founded on a verbal promise, book account, note, bond, penal or single bill, or all or any of them, and which from the amount thereof may not be cognizable before a justice of the peace, it shall be the duty of the plaintiff, either by himself, his agent or attorney, to file in the office of the pro-thonotary a statement of his, her or their demand, on or before the third day of the term to which the process issued is returnable, particularly specifying the date of the promise, book account, note, bond, penal or single bill or all or any of them, on which the demand is founded, and the whole amount which he, she, or they believe is justly due to him, her or them from the defendant."
Executor
A person specifically appointed by a testator to administer the will ensuring that final wishes are respected (i.e. that the will is properly "executed"). An executor is a personal representative.
Administrator
A person who administers the estate of a person deceased. The administrator is appointed by a court and is the person who would then have power to deal with the debts and assets of a person who died intestate. Female administrators are called "administratrix." An administrator is a personal representative.
Trustee
Estates. A trustee is one to whom an estate has been conveyed in trust.
Estate
A right or interest in property or the property of a deceased person.
Account
Practice. 1) A statement of the receipts and payments of an executor, administrator, or other trustee, of the estate confided to him. 2) An account is also the statement of two merchants or others who have dealt together, showing the debits and credits between them.
SIMILAR TERMS--------------------------------------
Accomenda
Martial law. In Italy, is a contract which takes place when an individual entrusts personal property with the master of a vessel, to be sold for their joint account. In such case, two contracts take place; first, the contract called mandatum, by which the owner of the property gives the master power to dispose of it, and the contract of partnership, in virtue of which, the profits are to be divided between them. One party runs the risk of losing his capital, the other his labor. If the sale produces no more than first cost, the owner takes all the proceeds; it is only the profits which are to be divided.
Accommodation
Contracts. An amicable agreement or composition between two contending parties.
Accomodation
Com. law. That which is done by one merchant or other person for the convenience of some other, by accepting or endorsing his paper, or by lending him his notes or bills.
Accomplice
In fraud, a partner to the fraud scheme.
Accord
A satisfaction agreed upon between the parties in a lawsuit which bars subsequent actions on the claim.
Accord and satisfaction
A term of contract law by which one party, having complied with its obligation under a contract, accepts some type of compensation from the other party (usually money and of a lesser value) in lieu of enforcing the contract and holding the other party to their obligation.
Accouchement
The act of giving birth to a child. The fact of the accouchement may be proved by the direct testimony of one who was present, as a physician, a midwife, or other person.
Account current
A running or open account between two persons.
Account in bank
Com. law. 1) A fund which merchants, traders and others have deposited into the common cash of some bank, to be drawn out by checks from time to time as the owner or depositor may require. 2) The statement of the amount deposited and drawn, which is kept in duplicate, one in the depositor's bank book, and the other in the books of the bank
Account of sales
Common law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchandise consigned to such merchant, tradesman or factor, to be sold.
Account-book
A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business.
Accountant
1) One who is versed in accounts; 2) A person or officer appointed to keep the accounts of a public company; 3) He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, admnistrator or guardian.
Accounting period
An accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The profit and loss account relates to the whole period but the balance sheet is taken on the last day of this period.
Accounting reference date
The Accounting Reference Date is the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared.
Accouple
To accouple is to marry
PREVIOUS AND NEXT TERMS--------------------------------------
Accomodation
Com. law. That which is done by one merchant or other person for the convenience of some other, by accepting or endorsing his paper, or by lending him his notes or bills.
Accomplice
In fraud, a partner to the fraud scheme.
Accord
A satisfaction agreed upon between the parties in a lawsuit which bars subsequent actions on the claim.
Accord and satisfaction
A term of contract law by which one party, having complied with its obligation under a contract, accepts some type of compensation from the other party (usually money and of a lesser value) in lieu of enforcing the contract and holding the other party to their obligation.
Accouchement
The act of giving birth to a child. The fact of the accouchement may be proved by the direct testimony of one who was present, as a physician, a midwife, or other person.
Account
Account current
A running or open account between two persons.
Account in bank
Com. law. 1) A fund which merchants, traders and others have deposited into the common cash of some bank, to be drawn out by checks from time to time as the owner or depositor may require. 2) The statement of the amount deposited and drawn, which is kept in duplicate, one in the depositor's bank book, and the other in the books of the bank
Account of sales
Common law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchandise consigned to such merchant, tradesman or factor, to be sold.
Accountant
1) One who is versed in accounts; 2) A person or officer appointed to keep the accounts of a public company; 3) He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, admnistrator or guardian.
Account-book
A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business.
RELATED TERMS--------------------------------------
Practice
The form, manner and order of conducting and carrying on suits or prosecutions in the courts through their various stages, according, to the principles of law, and the rules laid down by the respective courts.
Statement
Pleading and in practice. In the courts of Pennsylvania, by the act to regulate arbitrations and proceedings in courts of justice, is enacted, "that in all cases where a suit may be brought in any court of record for the recovery of any debt founded on a verbal promise, book account, note, bond, penal or single bill, or all or any of them, and which from the amount thereof may not be cognizable before a justice of the peace, it shall be the duty of the plaintiff, either by himself, his agent or attorney, to file in the office of the pro-thonotary a statement of his, her or their demand, on or before the third day of the term to which the process issued is returnable, particularly specifying the date of the promise, book account, note, bond, penal or single bill or all or any of them, on which the demand is founded, and the whole amount which he, she, or they believe is justly due to him, her or them from the defendant."
Executor
A person specifically appointed by a testator to administer the will ensuring that final wishes are respected (i.e. that the will is properly "executed"). An executor is a personal representative.
Administrator
A person who administers the estate of a person deceased. The administrator is appointed by a court and is the person who would then have power to deal with the debts and assets of a person who died intestate. Female administrators are called "administratrix." An administrator is a personal representative.
Trustee
Estates. A trustee is one to whom an estate has been conveyed in trust.
Estate
A right or interest in property or the property of a deceased person.
Account
Practice. 1) A statement of the receipts and payments of an executor, administrator, or other trustee, of the estate confided to him. 2) An account is also the statement of two merchants or others who have dealt together, showing the debits and credits between them.
SIMILAR TERMS--------------------------------------
Accomenda
Martial law. In Italy, is a contract which takes place when an individual entrusts personal property with the master of a vessel, to be sold for their joint account. In such case, two contracts take place; first, the contract called mandatum, by which the owner of the property gives the master power to dispose of it, and the contract of partnership, in virtue of which, the profits are to be divided between them. One party runs the risk of losing his capital, the other his labor. If the sale produces no more than first cost, the owner takes all the proceeds; it is only the profits which are to be divided.
Accommodation
Contracts. An amicable agreement or composition between two contending parties.
Accomodation
Com. law. That which is done by one merchant or other person for the convenience of some other, by accepting or endorsing his paper, or by lending him his notes or bills.
Accomplice
In fraud, a partner to the fraud scheme.
Accord
A satisfaction agreed upon between the parties in a lawsuit which bars subsequent actions on the claim.
Accord and satisfaction
A term of contract law by which one party, having complied with its obligation under a contract, accepts some type of compensation from the other party (usually money and of a lesser value) in lieu of enforcing the contract and holding the other party to their obligation.
Accouchement
The act of giving birth to a child. The fact of the accouchement may be proved by the direct testimony of one who was present, as a physician, a midwife, or other person.
Account current
A running or open account between two persons.
Account in bank
Com. law. 1) A fund which merchants, traders and others have deposited into the common cash of some bank, to be drawn out by checks from time to time as the owner or depositor may require. 2) The statement of the amount deposited and drawn, which is kept in duplicate, one in the depositor's bank book, and the other in the books of the bank
Account of sales
Common law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchandise consigned to such merchant, tradesman or factor, to be sold.
Account-book
A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business.
Accountant
1) One who is versed in accounts; 2) A person or officer appointed to keep the accounts of a public company; 3) He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, admnistrator or guardian.
Accounting period
An accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The profit and loss account relates to the whole period but the balance sheet is taken on the last day of this period.
Accounting reference date
The Accounting Reference Date is the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared.
Accouple
To accouple is to marry
PREVIOUS AND NEXT TERMS--------------------------------------
Accomodation
Com. law. That which is done by one merchant or other person for the convenience of some other, by accepting or endorsing his paper, or by lending him his notes or bills.
Accomplice
In fraud, a partner to the fraud scheme.
Accord
A satisfaction agreed upon between the parties in a lawsuit which bars subsequent actions on the claim.
Accord and satisfaction
A term of contract law by which one party, having complied with its obligation under a contract, accepts some type of compensation from the other party (usually money and of a lesser value) in lieu of enforcing the contract and holding the other party to their obligation.
Accouchement
The act of giving birth to a child. The fact of the accouchement may be proved by the direct testimony of one who was present, as a physician, a midwife, or other person.
Account
Account current
A running or open account between two persons.
Account in bank
Com. law. 1) A fund which merchants, traders and others have deposited into the common cash of some bank, to be drawn out by checks from time to time as the owner or depositor may require. 2) The statement of the amount deposited and drawn, which is kept in duplicate, one in the depositor's bank book, and the other in the books of the bank
Account of sales
Common law. An account delivered by one merchant or tradesman to another, or by a factor to his principal, of the disposal, charges, commissions and net proceeds of certain merchandise consigned to such merchant, tradesman or factor, to be sold.
Accountant
1) One who is versed in accounts; 2) A person or officer appointed to keep the accounts of a public company; 3) He who renders to another or to a court a just and detailed statement of the administration of property which he holds as trustee, executor, admnistrator or guardian.
Account-book
A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business.
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This dictionary contains 8526 terms.
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