A

An error or omission as a result of an accountant's negligence, such as not following Generally Accepted Accounting Principles (GAAP). An error usually does not include intentional error such as fraud. … [Read more...] about ACCOUNTING ERROR

To encroach; to exercise power without due authority. To attempt to exercise royal power. 4 Bl. Oomm. 76. A knight who forcibly assaulted and detained one of the king's subjects till he paid him a sum of money was held to have committed treason, on the ground of accroachment. 1 Hale, P. C. 80. … [Read more...] about ACCROACH

Eng. law. The name of a writ directed to the coroner, commanding him to deliver a writ to the sheriff, who having a pone delivered to him, suppresses it. … [Read more...] about ACCEDAS AD VICECOMITEM

In the civil and Scotch law. A release made by a creditor to his debtor of his debt, without receiving any consideration. AyL Pand. tit. 26, p. 570. It is a species of donation, but not subject to the forms of the latter, and is valid unless In fraud of creditors. Merl. Repert. The verbal extinction of a verbal contract, with a declaration that the debt has been paid when it … [Read more...] about ACCEPTILATION

In the civil law. An obligation which is incident to another or principal obligation; the obligation of a surety. Poth. Obi. pt 2, c. 1, … [Read more...] about ACCESSORY OBLIGATION