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Auditors and Company Accounts – notes for accounting and law students

Auditor = an external independent person appointed by a company to prepare an independent report on the financial affairs of the company and to present it to members at the A.G.M. (also useful for creditors and investors) – [also set … Continue reading

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Holidays can be earned even whilst sick – proposed in new Workplace Relations Bill 2014

The Workplace Relations Bill 2014 includes a provision which will amend section 19 of the Organisation of Working Time Act 1997, with the effect that where an employee has been absent from work by reason of certified illness, he/she shall be … Continue reading

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Management of Companies – notes for accounting and law students

 Shareholders have delegated decision making powers to a group of people known as Board of Directors. The Board, in turn, can delegate its powers/duties to individual directors e.g. finance to finance director, sales to sales director Director not defined by … Continue reading

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Company Finance – notes for accounting and law students

Finance provided to a company at start and during its life = Capital Capital has several meanings e.g. working capital = net worth of company seen in the balance sheet Generally, capital = money to do something with = funding … Continue reading

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Company Formation – notes for accounting and law students from Holland Condon solicitors

REGISTRATION OF COMPANY To trade company must register and incorporate in the Companies Registration Office ( = CRO à head of which is called “Registrar of Companies” Companies Acts 1963 → onwards ….. Consolidated Act in 2014 to incorporate must … Continue reading

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Law of partnerships – law notes for accounting and law students

It’s a very common type of business organisation/structure used – small businesses Definition = the relationship that subsists between persons ( = minimum of 2 people) carrying on a business (= trade/profession) in common (= together) with a view to … Continue reading

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Types of Business Organisations – law notes for accounting and law students

There are various guises/structures/forms that people use to carry on business e.g. → sole trader → partnership → company → co-op → joint venture → mutual society = types of organisations through which business is carried on   SOLE TRADER: … Continue reading

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Property transactions in Ireland making steps to go fully online – a legal news bulletin from Kilkenny Solicitors Holland Condon

The biggest revolution of the conveyancing system in Ireland since the creation of the State has begun with the start of the implementation phase of the Irish Law Society’s “eConveyancing project”. eConveyancing will make all interactions between solicitors, lenders and … Continue reading

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New Companies Act – news on law matters from Holland Condon

The Companies Bill was passed on Wednesday, 10 December 2014. The new Companies Act is planned to come into force on 1 June 2015.It’s called Companies Act, 2014. With about 1,500 sections, this is the largest piece of legislation ever … Continue reading

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Law of Tort – negligence – law notes for accounting and law students from Holland Condon solicitors Kilkenny

Law of Tort  (Negligence) Civil Law side; mainly Common Law; some Statute & EU Tort – French = Wrong – TORT = defined as the Law of civil wrongs.  It’s about preventing one individual from hurting another individual’s Property (e.g. … Continue reading

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