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The Articles of Association is a document that contains the purpose of the company as well as the duties and responsibilities of its members defined and recorded clearly. It is an important document which needs to be filed with the Registrar of Companies.
Articles of association often identify the manner in which a company will issue stock shares, pay dividends and audit financial records and power of voting rights.
The memorandum of association gives the company's name, names of its members (shareholders) and number of shares held by them, and location of its registered office.
It also states the company's (1) objectives, (2) amount of authorized share capital, (3) whether liability of its members is limited by shares or by guaranty, and (4) what type of contracts the company is allowed to enter into.
The memorandum is a public document and may be inspected by anyone, usually at the public office where it is lodged.
Balance sheet is an accounting statement that summarises various assets, liabilities and equities held by a company on a specific date.
Balance sheet is an important document for creditors, investors, customers and suppliers. All creditors and investors need to familiarize themselves with the assets, liabilities, and equity of a company. The balance sheet is the best place to find all financial information at one place.
