will, moreover, fit in with any system of accounting that they may desire to employ in connection with their private affairs generally. The Register is designed to deal with as many as 164 separate Investments over a period of four years; or it may be used equally well for 82 Investments over eight years. Each opening of the Register represents all necessary records with regard to the Investments therein comprised for one year, e.g. Date Bought, Price, Total Cost, Market Price at the commencement and at the end of the year, the dividends or interest received during the year, Date Sold, Price, Net Proceeds. (Four columns are provided, as some dividends are paid quarterly.) Other sections of the Register may be used for, e.g., the copying in of fortnightly accounts relating to speculative dealings, and a summary of the profits or losses resulting from the sale of securities. The last section of the Register comprises the Annual Statements, showing the appreciation or depreciation of Investments still held at the end of the year, the general result, distinguishing between dividends and interest received, the realised profits or losses on Investments sold, and the unrealised profits or losses due to appreciation or depreciation of Investments during the current year. 52 pp., foolscap folio. 6/- net; post free U.K., 6/4; Abroad, 6/7 INVESTMENT AND LOAN D. J. A. BROWN Indicates clearly the guiding principles relating to the Formation and Management and to the Compilation and Audit of the Accounts. Contains chapters on the Objects and the Formation and Management of a Society, Income and Expenditure, the Books of Account, the Branch Accounts, the Secretarial and Statistical Books, the Audit Rules, and a fully worked set of Accounts. 108 pp., 8vo. 5/6 net; post free U.K., 5/10; Abroad, 6/1 JEWELLERS' ACCOUNTS ALLEN EDWARDS, F.C.A. Describing a complete System of Bookkeeping for Manufacturing, Retail, and Wholesale Jewellers, Diamond Merchants, Silversmiths, Electro Platers, Gilders, Watch Manufacturers, &c. A leading feature of the work is the showing how Gold, Silver, and Precious Stones can be checked and accounted for, in the various processes of manufacture, together with systems for checking Stocks. The prevention of Fraud, Embezzlement, and other avoidable loss is dealt with, and chapters upon Crossed Cheques, the giving of Credit, the Renewals of Customers' Bills, Bad Debts, Appro., Income Tax, and the Conversion of Private Businesses into Limited Companies, are also included. In addition, the ordinary books usually kept in a Trader's Office are clearly and concisely explained, the whole book being illustrated by upwards of fifty Forms, specially drawn up for the work. Vol. XXIII of "THE ACCOUNTANTS' LIBRARY" Series, q.v. 180 pp., 8vo. 5/9 net; post free U.K., 6/2; Abroad, 6/5 6 KIRBY STREET, LONDON, LONDON, E.C.1 JOINT TRANSACTIONS OF THE UNION OF CHARTERED ACCOUNTANT (See UNION, &c., p. 64.) LAUNDRY ACCOUNTS F. J. LIVESEY, A complete System of Bookkeeping for Laundries. Vol. XXXVIII of "THE ACCOUNTANTS' LIBRARY" Series, q.v. LAW, CHANGES IN THE ALBERT CREW. AND THE CHIEF LEADING Cases during the War, witH A CHAPTER ON THE POWERS OF MAJORITIES. This book gives in Summary the Chief Changes in the Law and a selection of the more important cases, from 1914 to October 1919, affecting commercial transactions, and, in particular, those of interest to the profession of Accountants. War and Emergency legislation and cases arising thereout are generally excluded, unless there is some reason to believe that such legislation or cases will have some permanence. The Book-which consists of a series of articles published in The Accountant has been written for those whose practice or reading in Law or Accountancy has been interrupted by the War and are now returning to civil life. A.C.A. LIQUIDATOR IN A VOLUNTARY G. CAMERON OLLASON, LIQUIDATION, THE DUTIES OF A This work will be found a most useful guide to practitioners in the conduct of a voluntary liquidation, also very helpful for students. The actual procedure followed by a liquidator, particularly in adjusting disputed claims with creditors and settling the list of contributories, has been thoroughly dealt with. 108 pp., 8vo. 7/6 net; post free U.K., 7/10; Abroad, 8/1 6 KIRBY STREET, LONDON, E.C.I LOCAL AUTHORITIES' ACCOUNTS, ARTHUR COLLINS, F.S.A.A. A practical compendium of municipal financial administration, used extensively both in Great Britain and abroad as a guide to the best systems. The only volume of its kind. Recognised as the leading text book on this subject for those preparing for the examinations of the Institute of Municipal Treasurers and Accountants (Incorporated). SUMMARY OF CONTENTS:-Review of Local Authorities' Accounts and their AuditExtent of Local Authorities' Operations-Local Authorities' Powers, Duties, and Obligations-The Position of the Chief Financial Officer-The Accounting Systems in vogue-The Internal Check in vogue-Special Considerations in: (a) County Council Accounts; (b) County Borough Council Accounts; (c) Non-County Borough Council Accounts; (d) Metropolitan Borough Council Accounts; (e) Urban District Council Accounts, &c.-Accounts Audited by the Local Government BoardStatutory Regulations-The Board's Control of Accounts and Audit-The Audit by the District Auditor-The Elective Audit-Minor Audit Provisions-The Frofessional Audit of Local Authorities' Accounts-Preparation for Audit-The Cash Transactions-The Revenue Transactions-The Capital Transactions-The Arithmetical Accuracy of the Books-Questions of Principle involved in the Financial Statements--Compliance with Statutory Regulations-Miscellaneous Considerations arising out of Audit-Auditors' Certificate and Report-Appendix-Standardised Forms of Published Accounts-Index. About 500 pp., 8vo. New Edition in the Press. LOCAL AUTHORITIES' ACCOUNTS, THE DIAGRAMMATIC PRESENTMENT OF SIDNEY E. ALLEN By the use of diagrams the Author presents the principal financial and statistical facts of one of our largest cities in a clear, concise, and intelligible form. In less than 20 diagrams he gives the "condensed essence" of over 200 pages of published accounts, and much additional information. The practical value of the novel idea at once appeals to the reader. He sees that the diagrams show at a glance what only a laborious examination of figures would otherwise give him. The book, being written in a popular style, is easy and pleasant to read. SUMMARY OF CONTENTS: Preface: I-Rates; II-Assets and Debts; III-Local "National" Expenditure; IV-Trading Undertakings: (1) Waterworks, (2) Tramways, (3) Electric Supply, (4) Markets, (5) Trading undertakings compared with each other; V-Education; VI-General Statistics: (1) Police, (2) Fire Brigade, (3) Streets and Sewers, (4) Street Lighting, (5) Parks and Recreation Grounds, (6) Population, Births and Deaths, (7) Salaries and Wages; VII-Conclusion; List of Diagrams; Index. 60 pp., and 19 diagrams, 4to. 8/- net; post free U.K., 8/5; Abroad, 8/9 LOCAL AUTHORITY FINANCE J. H. BURTON, A.S.A.A. A Text-Book for persons studying for the Examinations of the Institute of Municipal Treasurers and Accountants (Incorporated); and for 6 KIRBY STREET, LONDON, E.C.1 members of the staffs of Local Authorities, and others, desiring a knowledge of the many varied and complicated matters devolving on local authorities, especially from the financial and accountancy points of view. This volume is particularly suitable for use in evening and other schools conducting courses in these subjects, as it contains, in addition to a worked example wherever appropriate, in illustration of each point, a further series of 250 test questions, and problems covering all phases of local authority finance, accounting and auditing. Possibly it might benefit a few of the many millions of ratepayers who, so directly and materially concerned in the financial side of Local Government, not being in the service, base their observations on fiction, or on hearsay only. The system of Bookkeeping described in this volume is designed to combine simplicity with economy of labour, yet enabling the medical man to summarise his total income and expenditure on any balancing date, and therefrom to have regular Profit and Loss Accounts and Balance Sheets prepared. Full pro forma Accounts in illustration of the forms of Account Books are given in each case. Chapters are subsequently devoted to subjects which Accountants find it necessary, at one time or another, to apply themselves-" The Assessment of Practical Values," "Notes on the Collection of Debts Outstanding," &c. Vol. XVIII of "THE ACCOUNTANTS' LIBRARY" Series, q.v. 85 pp., 8vo. 4/- net; post free U.K. 44; Abroad, 4/7 CREW. MEETINGS OF LOCAL AUTHORITIES, THE ALBERT LAW AND PRACTICE RELATING TO This book, which contains a very full index, deals with the principles and practice governing meetings of corporate bodies, including notices of meetings and the conduct of and procedure thereat, together with full notes on order in debate, motions, amendments, voting, minutes, &c., and in particular considers and explains in detail the statutory regulations affecting the following meetings of local authorities :1. Parish Councils and Parish Meetings. 2.-Parochial Parish Councils. 3.Urban and District Councils. 4.-Boards of Guardians. 5.-Borough Councils. 6.-County Councils. 7.-Education Committees. 8.-The Metropolis-(a) The City Corporation, (b) The Metropolitan Borough Councils, (c) The London County Council. 488 pp., 8vo. 12/6 net; post free U.K., 13/-; Abroad, 13/4 6 KIRBY STREET, LONDON, E.C.I MERCANTILE LAW SUMMARIZED NEVIL P. TRUMAN, A.C.A. This work is the ideal book for Accountancy Examinees. It concisely abbreviates the law of: Contracts Agency-Sale of Goods-Bills of Exchange-Cheques-Suretyships and Guarantees Insurance-Bailments-Innkeepers-Carriage-Shipping - Securities -Patents-Copyright-Trade Marks- - Moneylenders Master and ServantEmployer's Liability. 135 pp. 8vo. 7/6 net; post free U.K., 7/10; Abroad 8/1 The system of Bookkeeping described can be safely taken as a model upon which a set of Books and Accounts should be constructed. The work describes and explains the following: Purchases Day Book-Purchases Ledger-Sales Book-Sales Ledger-Carmen's Delivery Book-Cash Sales Book-Bottles and Boxes-General Cash Book-Fetty Cash Book-Nominal Ledger-Wages-Commission-Private Ledger-Balance Sheet-Trading Account-Bottle Exchange-Stock Book-Mineral Water Associations and their Officers. Numerous pro forma Accounts with specimen entries are given. 75 pp., 8vo. Vol. VIII of "THE ACCOUNTANTS' LIBRARY" Series, q.v. New Edition in the Press. MINES ACCOUNTING AND LAWRENCE r. dicksee, This work is primarily intended for the use of Students of Mining Engineering, and aims at giving them such an insight into the principles and practice of Mine Accounting as every Mine Manager ought to possess. It will, however, be found of the utmost value to Accountant Students and Practitioners in search of information as to the systems of Accounting, Internal Check, and Costing ordinarily to be found in use at mines, both in the Colonies and Abroad. By the kind permission of The Council of the Institution of Mining and Metallurgy, the Author is enabled to reproduce, as an Appendix to this work, a most interesting report of a special Sub-Committee of that body on Mine Accounts and Cost Sheets. 100 pp., 8vo. 6/- net; post free U.K., 6/4; Abroad, 6/7 MINING ACCOUNTS, COAL (See COLLIERY ACCOUNTS, p. 20.) 6 KIRBY STREET, LONDON, E.C.1 |