BANKRUPTCY TRUSTEE'S ESTATE BOOK Compiled by This book contains the whole of the information likely to be required by Trustees in Bankruptcy in such a form that in conjunction with the "Record Book it provides a complete statement of all the facts relating to any particular estate, entirely doing away with the necessity for memoranda and loose sheets, which are so frequently lost. This excellent little book has been specially written to assist Accountants in their dealings with the Betting Duty. The bookmaker will turn to the accountant for guidance as the Finance Act, 1926, makes the bookmaker responsible for the collection and payment of the duty, and failure to comply with the regulations renders him liable to heavy penalties and also disqualification from holding the certificates without which he may not continue in business. 94 pp. demy 8vo. 6- net; post free U.K., 64; Abroad 6/7 This book consists of a series of 100 Exercises, with skeleton Answers, specially compiled to form a graduated and comprehensive course of instruction for the Bookkeeping Examinations of the Institute of Chartered Accountants. 4th Edition, 100 pp., 8vo. 4/- net; post free U.K., 4/3; Abroad, 4/6 6 KIRBY STREET, LONDON, E.C.1 BOOK-KEEPING FOR ACCOUNTANT STUDENTS LAWRENCE r. dicksee, This work, first published twenty-one years ago, may be regarded as the standard work on the subject. It is the first text-book that every Accountant Student should read. Part 1.-Deals with the theory of Double-Entry Bookkeeping as applied to Non-Commercial Undertakings, and explains the difference between the English and Continental methods. Part 2.-Deals with the Accounts of Traders, and fully explains Consignment Accounts, Sectional Balancing, &c. Part 3.-Deals with the Accounts of Manufacturers and Joint Stock Companies, and explains the principles of Cost Accounts the DoubleAcconnt System, and many other matters. 8th Edition, 260 pp., 8vo. BOOK-KEEPING FOR 7/6 net; post free U.K., 7/11; Abroad, 8/2 G. W. WHEELER, A.K.C., Incorporated Accountant. A text-book equally suitable for self-instruction or for use in Schools. The principles of "Double-Entry" are explained, with Illustrations and Exercises, but without the confusing effect of subsidiary books until considerable progress is made. 45 pp., 8vo. BOOK-KEEPING FOR 2/- net; post free U.K., 2/2; Abroad, 2/6 COMPANY SECRETARIES L. R. DICKSEE The subject of Bookkeeping in relation to Joint Stock undertakings is very fully dealt with. A certain amount of preliminary knowledge of the Elements of Bookkeeping is assumed. The following matters, amongst others, are fully dealt with : Accounts of Companies-Adjustment Accounts-Accounts of Branches-Tabular Bookkeeping-Organisation of Accounts-Balancing Accounts-Applications, Allotments, &c.-Reserve Funds, Depreciation, &c.-Profits, Dividends, Income Tax, &c.-The Companies Acts. The Appendices comprise Examination Questions and Answers, and the Institute of Secretaries' Examination Papers. 6th Edition, 218 pp., 8vo. 10/6 net; post free U.K., 10/10; Abroad, 11/1 BOOK-KEEPING FOR EXECUTORS AND TRUSTEES T. WHITTEM HAWKINS, The purpose of this handbook is to set forth the simplest system of Bookkeeping for Executors, Trustees, and Administrators, compatible with a clear and accurate presentment of their transactions. With a complete set of pro forma Accounts. For other books on this subject see under EXECUTORSHIP ACCOUNTS. 82 pp., 8vo. 4/6 net; post free U.K., 4/9; Abroad, 5/ 6 KIRBY STREET, LONDON, E.C.1 BOOK-KEEPING FOR TECHNICAL CLASSES AND SCHOOLS GEO. F. CLARKE, A Practical Elementary Treatise on Double Entry Bookkeeping. 3/- net; post free U.K., 3/2; Abroad, 3/5 110 pp., 8vo. BOOK-KEEPING, MODERN, THE PRINCIPLES OF W. R. HAMILTON, This book does not profess to deal exhaustively with the subject of Bookkeeping as an art, attention being concentrated on its spirit, rather than on its form. All systematic bookkeeping is based on a principle, but on one which modern abbreviations necessarily tend to obscure. The book is an attempt to set forth this principle, and to show that, however obscured it may be, yet it exists, and must be thoroughly grasped by anyone who would become proficient in the art. Such forms as are employed are used only to illustrate the text--they are not given as dogmatic instances of how any particular bookkeeping problem should be solved. The principle is explained and insisted upon, and it is left to the reader, or his teacher, to apply this principle in any desired direction. 152 pp., 8vo. 4/6 net; post free U.K., 4/10; Abroad, 5/1 BOOK-KEEPING, PRINCIPLES & L. WHITTEM HAWKINS, F.C.A. The Author has written a Treatise intelligible, not only to those who have had some experience in keeping books of account, but also to those who have no knowledge whatever of the subject. Any but the most expert and accomplished bookkeepers will find in these pages some helpful elucidation of principles, and useful guides to practice. With a view to making the book complete, exercises have been added, with a key, showing in detail the working of each. 2nd Edition, 178 pp., 8vo. BOOK-KEEPING, THE PRINCIPLES OF A short treatise on the subject. 116 pp., 8vo. 8/6 net; post free U.K., 9/-; Abroad, 9/3 J. A. CARLILL, 4/ net; post free U.K., 4/4; Abroad, 4/6 BOOT AND SHOE COSTINGS LAWRANCE C. HEADLY, Chartered Accountant. Deals fully with the Cost Accounts of a Boot and Shoe Factory and with the Periodical, Manufacturing, Trading, and Financial Statements. The first part describes a simple and practical system for checking costs in detail, and ascertaining the results of manufacturing, 6 KIRBY STREET, LONDON, E.C.1 the profits and losses in connection with the working up and consump tion of materials and in connection with wages-the items of prime cost. The second part deals with Trading, and the expenses of carrying on the business, and gives examples of periodical statements by means of which full information on every detail can be obtained. 60 pp., 8vo. BREWERS' AND BOTTLERS' ACCOUNTS 3/6 net; post free U.K., 3/9; Abroad, 4/ H. LANHAM, Chartered Accountant. With a chapter on the Licensing Act, 1904, by W. C. NORTHCOTT, Chartered Accountant. SYNOPSIS:-Purchases, Goods-in, Order and Stock Books, and Bought LedgerSales, Goods-out, Cellar, and Delivery Books, and Sales Ledgers-Customers' Cask Ledgers and Cask Registers-Bottled Beer Accounts-Cash, Petty Cash, Bills Receivable, Bills Payable, and Wages Books-Journal and Rents Receivable Book -Subsidiary and Statistical Books-Impersonal and Private Ledger Accounts and Balance Sheet-Stocktaking-Audit-The Licensing Act, 1904, with the text of Vol. XLIV of "THE ACCOUNTANTS' LIBRARY" Series, q.v. the Act. 200 pp., 8vo. 11/6 net; post free U.K., 12/-; Abroad, 12/3 BRICKMAKERS' ACCOUNTS A complete handbook on the subject. W. H. FOX. SUMMARY OF CONTENTS :-Introduction-Descriptive Sketch of the IndustryVarieties in Manufacture-Two complete Sets of Accounts, including Balance Sheets, Profit and Loss Accounts, Percentage of Cost, List of Plant, Stock, &c.Set of Specimen Books of Account, Contract Notes, Labour Sheets, &c.-Conclusion and Index. Vol. XXXIV of "THE ACCOUNTANTS' LIBRARY" Series, q.v. 100 pp., 8vo. 4/- net; post free U.K., 4/4; Abroad, 4/7 BUILDERS' ACCOUNTS JOHN A. WALBANK, This work explains in a clear and lucid way the methods of keeping the books of a Builder and Contractor. It is so arranged as to meet the requirements of both the large and small builder. With a minimum of clerical labour, and in a simple form, the cost of each job, &c., can be readily ascertained. The records are so arranged as to allow of periodical Balance Sheets and Profit and Loss Accounts being quickly prepared, showing the cost of, and profit or loss on, each contract or speculative building. Vol. III of "THE 4th Edition, 96 pp., 8vo. BUILDING SOCIETIES' ACCOUNTS ACCOUNTANTS' LIBRARY" Series, q.v. 5/- net, post free U.K., 5/4; Abroad, 5/7 W. COLIN GRANT-SMITH, The system of bookkeeping for Building Societies outlined in this work enables the Secretary and others concerned with the financial aspect 6 KIRBY STREET, LONDON, E.C.1 of a Building Society to ascertain in the shortest time possible the position of the Society without having to extract ledger balances. Very little trouble, therefore, is involved in obtaining-every few days if desired the exact financial position. This work is specially adapted for Permanent Societies and Societies using Interest Tables, and includes a complete set of Tables for Investors, or Subscription Shares, and Borrowers, or Advance Shares, compiled by the author. There is a chapter devoted to clauses which should be inserted in the Rules of every Building Society, and there will be found also those portions of the Building Societies Acts which relate to Accounts, Auditors, &c. Further, by the courtesy of the Registrar, the Author has been enabled to include the whole of the prescribed forms of account, other various forms, and the latest Statutory Rules and Orders. Vol. XXV of THE ACCOUNTANTS' LIBRARY" Series, q.v. The Author states what his experience leads him to consider are the usual Charges amongst Chartered Accountants with regard to Auditing, Investigations, Liquidations, Receiverships, Administrations, Trusteeships in Bankruptcy and under Deeds of Assignment, Trusteeships for Debenture-holders, and Arbitrations. Tables are included giving the calculations of different charges from one hour to one hundred days. The Law relating to the subject is dealt with, and a number of decided cases have been added. |