Eacplun memosumekon of essacteation. a D0 Accosding ba Companies _Act_of _o013 th ts Compulsoty bo Tegisten —jotnt stot cemptmny _of _cimy +Ype. Foss rstouecton of _cl_compamy , Hie _dotomoters leve o Cile conten documents —uiity_ her _the Regi stscen Of the compemies come Memorandum of Association ts tre meetin clocumen bo be submitted to bhe Regfststan. The memenunduy of Accocicttion is a Chuthen Of Hae compemy cts Tt dletfnes the scope of Me cacHufHes of Hae Wwmpumny, 2)Memonrendwm of Assaciceton i's Hare mein document of the compumy which which cle tines fis constitubtan tend obsects und Jays down fs @ the fundumemtel condition on which company is clluwed +0 be Cosmed. 4 memosicondam a _piblic document camol ComgequenHy evel person “entering into Ge. Contsact coith the company is presumed +o _ -have the leno urtealye of the condtHons contatned therein. The putticuluis of cluuses of memoacumndum OI£ Cr) Hae neue of tre compum Ne) ete. stale Ym which segistered oftice “will be Situnted wr) the object of the comemy— — WU declestation Het the Jeebilty of Ye — member is Limttecl vi A gtedermens of comes Of shee Yat and its cl’vision into sheaes — a of fixeck amet40.The coulien shouts “essumsine Hae —memactecrral remy one taltiatn te permitted absects a) smembeo ts temftedl isle sbrciost'ty el 22 nob Tue cutout sha © gitumee eal the ere octet ssc So estetlatten_conesaning, 2). Expluin Prospect: pecus A_poospectus ts a clecumems He pulelie be cubestibe toa debentures oro “ compumy wvhich con be 4 subgcaigens mp colar at : deciding csleetnane ee eect ahectes_on clewentiutes Le te, aE substrbed. The cs no meany shoulel “ compunfed_—et tung ah atte to a ne slug clown tive Ci ee ee GNM CO the barnett ment fs made tie pasreeckae oo #8 my mutuvalintenmadton fa eae — ny see” otters fo Jtele Ho Mdiiioa shout esoumine tae fo Hae pswspectuss a fe penalty Te a8 feieaniny —snestbens toe “ tate puulie amd subdivision of eee metOr vontous classes of chune tupival. The sights of tol estheHren tre Asttteles penis suoha_com (tt pee page oluang jaa a chaste application, on altaincremt exe esi culls amount of minimum subscoiphian : ee ee eee et ee Al Ofhen Gmperttamt contacets und sleenments, ee ee eee ed cao regener pustules® Faplain statutony euubt = A stultoay cud! ceethabred ster OF tne cceuanucy Oot Ceomouny's cn gevianment's pinunitul ah ~lumd woads See aeon Gard rs Powrides ad abe Pulpest of stetuboay fo_determine whethen wm eset tested useunete nepsiaiecabesit < frnancieat position toy excimint infoomation such ox bank bulemces bob tg stetectdls.. cmd _fmumeiak Laumsese orn The Heim. curdit (3 nequined hy lowe D9 ot Stahuteay clenotes tect Statute A stehune ts ce egulationemcicted by tneLegis bewnch of Hae _oagumizeton's cuscctitool gevemment. statutes cum be enacted cet anal Jevelsimclusling eden, steete oct municipal Tm business, cl statute clo neters. te eon pale cel _by Hae oagamtzation's Lenudeadde #etm_ost_betund ot disectoss. Ar euidét ia com extemineMon of stetods tral by ct payin! 2 business,qavernment entity en tndivtelual.. Taig gemetilly involves the emalyais at vanicus Ememmeial etenels note cree. Outing _Frneencial “oudlit, eam estgunizatron's saecials neganding income est _paiwtih, investmen? wtetusrns expences, cond otter tema men — he imeuded ex part ce the cuudit parocers Severul_at these thems une abo pace. weel ener caladeteng er combined esto adit ts. Soe eee eae een 2o delantmine it funds aene\wndle ie peily cend that all aequined necorde cond Pe cer rac eo i tdittny ating mets unt dna Cepadh sail ne tieuined ca put of Une leoceumisaent-tan. We Infonmabion fs cp cebinen eck land supplied ess stequested extloustoty Hae Toeud clos +2 pen fostm Haein comuly sis. ___ Peeeeiaias cane found , cpp. mopaieite liom ane ly. -Gemy cubyect to eee enna antag pel be age cutis elem. tnbanemt aly se Siagden stealth ete, Foamality, cleatyneel fo help. pstevent tuchtuits Shah ca tne leegeaopaiadvon cf vane — recoils by c1_compebent tatatel pcantsy i The sume altc_applies to othen types o outs,fA Ne aseeenamaa ae ; : —— oemee esperar = |= mostiy Hae ote Eason omens cay Frat oy Se ee | Eran vided be ea 4 Dorms Sabon iid id ema) — —_ + Lt 89/20 oud atten te [Time [ani puid at cami runetd — — pane a fLitwaedusiny sre ep ba ung en ates og iata aetna ere etna aamenal The dudited — jeceoumts of tne ecole yeuns, eee eas ecg tae tome see seer be cumeetted. A bests et etc a oe mae due te -anemths cecounts | | ®2) Ire is sseccommended whe by howd om ended athe posectacte canal £9 eeppstovesl by Annual | canesut Mectiny |_| ecomes payable. | Fae rs dectaned declunet| oad ct meteh > [ie ened dividend te pena ate dai SE iny comnplaging [Liswrtity. | fntenim drviden. [Pence pamatan fot disse) exnrgcing ston — [ot tewpeurea Ach ese_tm—nemalning [ities rine cults of [pa ot—ine eas 22 osu of assiall tates | @uand of aiaacions Lie castes | Lo ne ceca ere [ by Aatecler of | oewumtsmnespecial | rarer | i | Fae exer citityy o& diseetany| _____} usjamem+—at—di - ne Deeercea eae Vout ot cap fral Wether the ondit —lechencim=36 the profits are — — {itatth aoe ct oteeunts af Hae|ne dale Inge eliee tees eu 4 anes | joact based en Soria (ctl be [Cecemmended t dlecide i+ duning t, see [esate t | beumme —pessenally©) eve ah 2 naasigals déftaaemee behovem Auditiny oon ol [estonia tageahior nay two rare ints | sassy 2) [auditing mestne am [rate : Jexcumrattiam ct tive | eeummation a Kcucceunk ef veatty | | ee ceetenim [oe cunts] md masters \ Vousiness 7 | esecoustis ea pea eee ea [crest abjet t tensa tts 20 faudit is compula of rhe becky ama fa ri ceramaleay Hater |e aoweaing | | lsreeaenceara feempurates aedestned. 8 | wie tend ting, pajuaimen|= Tm roe Cane eh an | (eemepilaa cand fate toa { | atin 32 fine caine nae —fagaal {one [oss‘ifasee at| | React tudlilec! by tine a Soa toe upeounte és [accoumss | im consid woe [masta ot coll © sole tender a puttnenshep cind_use econ ay, feubjected te tony “eausings cajastonen cea ee pee ent —hewever tine A invesiiqeaom | —)endentainen | unaudived Gea 52 [tne scope _of_un pee The scope of crude {s_clefin ed} [investigation ts jcund_oletermained. | | prerinle cond _oncay be Limited Aes et_entensive. je 49 | atonal trends [eeaind [is undertaken tor_| ee cover mwa then one yeun,Eaplain cuudltt Pretiredl fy edasetatviornetl mnetviab tem. Te tmetive of edluceuttemal tnatstatton te put _'0 male pouotth. Such fmsttations ametocte Sees eee ee ae puepunit Income und —Gapentitaete Account frstead) stlatale.-saillages—cendunteessieted—Thstiiple br prwé't —omd Loss Actount. The @eceips amd Cult fe nak cemputiany, unas stable a Sl guncnts heecun® snd fie Deduct heat te Re eee ee tity pacpused ehh have tab e—cudited,.—_— cuuciiedd under the State Educetion Department oi University, nainuthions of Scheal . ee e cheek — TH s_veay fmpedtam! te_cbserve ..alistle lnere exits cystemn_of intemal checls.-sines Vhese fathutions cre eating coftta tine pusblie wuld, thevetate be (7 —emistemte (n_seguael— The Follewing points should be telson i cxeauont tonite ewsying coat tne edt 6 ce cchs iutenmal elec agate No puswhute of stubionery payment of salutes fnealss cand —petiodients cond ell_attnessiececots — 1) Constitution cmd Beyulutianes : The toust deed ehouldl be examn fm Me cote of cudit of a school ont college. The_pstovisivns telusing te Me uecounts gudi+ cheuld be actetattly actos - cond payments. - 5) ve OY The cash cteceiphs are —meamally uilion Fees qyankhuumd C¢e,— Bunet ces, entsamee (donations income em and dividend. — 2) Belem Paguisiuns i Tn cent of audit of 0 wniverity cupphicuble—stahale could be elatdeed. Tee Compattsedd oft pemalttes exambeatten Bees govemment_—gosents fonmmoualle panties ftenal geiegriny ey sted “ue beat, poe nucle asd be ala jig inte gaye ean eo ae i de accoumats end cuuibit udit—aae duly observed, sucme_ia_pussed by Hae _manegind ere oul ———— oad a a - be verified witr televem+ cosaespor dence, —be constied gut td out fon the eo llgwing he_cupiial evpend it stelevien! bully Aer OE Gice cand “exd mais i seulive eoxpemser oh be vouched ut : FI Menitcoubt on A val, wbccobai bites 5 oe ~tlsh_om hamd end bela a envied us ususd pet atte of_stestvomeny cand fusamftune sy ae—pluyatiedly) vanitital “paid camp «—halames “us pes stock eyisten oo “AO pttec theta enenges inte Capital ny 9 eee oe tee showin in the bulunte- sivegh nt eee slevemue expenses ha attend th 0 ; 1€ churgeel - erependilinte cue ta ime pend eceounk ae “ba ee cund Hut the expenses uy witoc should 5, sega ne ‘i dineomes a4 ad ; nttal_umd a & cosine tay Oe ung a Se zz Explentn cult metned tn hespteeal The audi ton potoqaumemed pote umened sun by o chestlable “Tout could eon und et ) femalthubon uml ules: teneuly Moet sun hy Smatth ovenmment , TF 5 Boies ele should be ton should study fo. debut! be pow embuy Pulett « T sums caplicuble to Hae + fet Hae putalre chuniiich!e dstush im ond cecum Te cuditoa should uiceateu’n tne method of ateounting system felloweel lay tl Jail. Tae _qttounts ure sirquined be mainte i aunndimnee ofthe He eyed atequine mead Every yeta she public chutituble faust tnt fle forms penatsibed {mn schedules No. 6.4/4: cund_oudit sepodt bone chun ty com meseiane8) Rational coneial ay ation ~ JT? should be excminesl Sead interned eomicrel purcceslusre SEMEMY folleweal far the tnoupftet €o1 fneey SAPemics | stor Of meclicten es, beds come of Tredieses clothes .daneneloiny to! Oper Mutust© imeome chguld Ie _eoeemined p.10p, er Rest tend elévidemd secetvecl ¢he senmineel _on_tine buss ef tnvestmene a 4 vd Laiie To ateh Sanibel be gle “he steel of qredicinesinytations » bandages should be vesiffeal tung compares cutee tooo ks teconnde fit debt cand Jrubitshy shewtd uve bean = 3 y See eae Gener cictountesd tom D Allocution of Fapenses & treuenes bets Ho examine acheter The cadlitos Whe emtvites of Avenue enipemses -intame und tupi'tent expenses = Tacome hunt been muse parcpelly ot not. cupitul expenses 6 shown in bulene sheet b Bevenue to ameome ¢ egisten peed re er eee aera esceuming ‘iin pee neat emimedd tm scespect ot tees ‘acees Caserta empenses & fneeme shown eocpemshi tune Acebumk an net. u 7 1 Pare eg wT er eee ares ee aaa ere received fon speetete wt é ~ wipe. es stir Hoek purpose en not, o Puna eemcol enseedune toc pues of medicines, infections nes : shell be caaminieds Sse Satna