MINING COMPANIES' ACCOUNTS (See AUSTRALIAN MINING COMPANIES' ACCOUNTS, p. 12, and WEST AFRICAN GOLD MINING ACCOUNTS, p. 65.) This work describes in detail a system of accounting of the most up-todate description suitable for a Motor Cab Company of ordinary dimensions. Special attention is directed to the practical aspects of the matter, e.g. Stores Records, Trial Performances, Drivers' Records, Working Costs, and the like; while the application to these purposes of the Card System gives a wider interest to the book. The system described, which has been found to work smoothly in actual practice, can easily be adapted to suit the requirements of all garages where motor cars are let out on hire. 46 pp., 8vo. 2/6 net; post free U.K., 2/9; Abroad, 3/ MULTIPLE COST ACCOUNTS (See Cost ACCOUNTS, p. 24.) A.S.A.A. MULTIPLE SHOP COMPANIES, THEIR VICTOR G. WINSLET, ORGANISATION, ACCOUNTING AND ADMINISTRATION In view of the number and importance of multiple shop companies in existence to-day, this volume should prove of great value. The organisation of the accounting side has been dealt with in great detail, being illustrated with numerous forms. Chapters are included on the Acquisition of Branches, Buying, and Selling Sections, Warehouse Organisation, Control and Leave of Branches, Advertising, and Staff Selection. Written by one who has first-hand knowledge of his subject, it should prove of great interest to all engaged in any executive capacity whatever in this type of business enterprise. 96 pp., 8vo. 6 51 net; post free U.K., 5/4; Abroad, 5/7 KIRBY STREET, LONDON, E.C.1 MUNICIPAL ACCOUNTS (See also LOCAL AUTHORITIES' ACCOUNTS, p. 46; THE DIAGRAMMATIC PRESENTMENT OF LOCAL AUTHORITIES' ACCOUNTS, p. 46; and URBAN DISTRICT COUNCILS ACCOUNTS, p. 64.) MUNICIPAL ACCOUNTS JOHN ALLCOCK, F.S.A.A. This work is based on the methods adopted by some of the leading Municipalities in England. The entire system of Bookkeeping and Checking of Municipal Accounts is dealt with, and facsimiles of all Books and Forms recommended are given. SYNOPSIS: Introduction-Ordering Goods and Preliminary Measures relating to Accounts-Checking Accounts-Presentation of Accounts-Schedule of Cheques, &c.-Income and Expenditure Ledger-Cost Accounts-Estimate and Expenditure -Rates-Electricity Accounts-Corporation Stock-Registration of StockPrivate Improvement Works Accounts-Exchequer Contribution Account-Town Hall Lettings-Police Pension Fund Account-Education Accounts-Petty Cash, &c. &c.-Insurance of Workmen-Audit. Vol. XXI of "THE ACCOUNTANTS' LIBRARY" Series, q.v. 3rd Edition, 230 pp. 8vo. 11/6 net; post free U.K., 12/-; Abroad, 12/3 MUNICIPAL AUDITS AND FINANCE J. H. McCALL, Vol. VIII of "THE ACCOUNTANT STUDENTS' LIBRARY." To prevent confusion this volume has been divided into three parts: The First Part, dealing with Municipal Audits, has been written specially for those accountant's clerks whose duty it is, or may be, to audit the accounts of Local Authorities. The author's eight years' experience on the staff of an eminent firm of Chartered Accountants has enabled him to approach this subject from the professional standpoint. In the Second Part, that dealing with Municipal Finance, the various ways and means of financing a Corporation are considered from the practical standpoint of a Financial Officer, and should be of value to all who take an active interest in the financial administration of Local Government. The Third Part has been added for the information of those who are students. In the examinations of the Institute it will be noticed that questions of finance and financial policy are required to be reported upon. This has been borne in mind, with the result that Part II is intended to supply ideas for such reports. 230 pp., 8vo., half Cloth. 7/6 net; post free U.K., 7/10; Abroad, 8/1 6 KIRBY STREET. LONDON, E.C.I MUNICIPAL FINANCE R. F. MILLER, A pamphlet dealing with some aspects of Municipal Finance and Accounts from the standpoint of a Professional Auditor. 44 pp., 8vo. 6d. net; post free U.K., 7d.; Abroad, 8d. MUNICIPAL INTERNAL AUDIT A. COLLINS, Not only is the Audit of the Collection of Rates and other peculiarly Municipal Revenues lucidly set out in this work, but the trade undertakings (such as Gas Works, Electricity Works, Waterworks, Tramways, Markets, &c.) receive special attention. In this Edition further suggestions are made for the organisation of defence against fraud, and for the improvement in the machinery and system by which revenue is most efficiently to be collected and controlled. The opinions of practising Accountants have indicated that the methods of audit advocated in this work are most useful and generally practical. The book will be of assistance to Students in their preparation for the Examinations of the Institute of Municipal Treasurers and Accountants (Incorporated), for whose Examinations it is officially recommended as a text-book. The methods advocated are based on systems in operation in the leading Municipalities in the Kingdom. 3rd Edition, 192 pp., 8vo. MUNICIPAL RATING 8/6 net; post free U.K., 8/10; Abroad, 9/ A. JAMES PEARCE A.C.A. A complete practical guide for Municipal Rating, showing, step by step, the duties which are necessary for the collection of Rates. The Comparative Charts, the specially compiled Returns from other Boroughs, the Assessment Tables, and, in particular, many of the Forms which are included in the book, have never appeared before in any similar work, and have all been tested in actual practice. 110 pp., 8vo. 5/6 net; post free U.K., 5/10; Abroad, 6/1 NATIONAL FINANCE J. H. MORTON, F.C.A., F.R.Econ.S. This work is most opportune in view of the economic position of the country and the declared intention of the Government to bring in an Economy Bill. The methods by which Parliament and the Treasury control, raise and spend the nation's money are described. The functions of government and the principles of taxation are discussed. The author has made a close study of the published Accounts of the nation and gives comparative figures for the years 1913-14 and 1924-25. For reference purposes, politicians and taxpayers of all classes will find this work most useful. The Index will enable them to ascertain quickly what the nation spends on the Army, Navy and Air Forces, Education, Pensions, Civil Services, &c., also how much revenue is derived from Income Tax, Death Duties, and indirect Taxes, &c. The all-important question of dealing with the National Debt is considered and the cognate subjects of Reparations and Inter-Allied Debts are explained. Questions of Currency, Exchange and the Gold Standard are briefly 6 KIRBY STREET, LONDON, E.C.1 dealt with, so that the general reader may understand the references in the Press to what are often very abstruse subjects. The work is written in non-technical language and should prove to be of the greatest assistance to Students of Economics in preparing for the Accountancy, Banking and Secretarial examinations. 136 pp., 8vo. OFFICE MACHINERY AND APPLIANCES 6/ net; post free U.K., 6/4; Abroad, 6/7 LAWRENCe r. dicksee, A handbook for progressive office managers. SUMMARY OF CONTENTS Introduction-A General Classification of Office Machinery -The Addressograph-The Burroughs Adding Machine-The Comptometer-The Dictaphone-The Gledhill-Brook Time Recorders-The Hollerith Machines-The Photostat-The Protectograph Cheque Writer-" Carbotyp "-Working CostsOffice Equipment-Office Design. This book points out the errors which are frequently made in commencing and keeping a set of books. It also shows how books ought to be kept so that the office staff may be able to give managers all the information they require with a minimum amount of labour. The system outlined would form a convenient basis for the financial books where Cost Accounts are to be kept, and, as it is part of the system to have Trade Ledgers and Nominal Account Ledgers self-balancing, the risks of errors in balancing are greatly reduced. 48 pp., 8vo. OFFICE, THE IDEAL 1/6 net; post free U.K., 1/7; Abroad, 1/9 HERBERT N. CASSON. This work is intended to be a practical condensed text-book for those who desire to improve the efficiency of their offices. It points out that an office can do much more than treat accounts and prepare Balance Sheets. It can develop a system of central control, whereby wastes can be eliminated and profits increased. 50 pp., 8vo. 3/6 net; post free U.K., 3/8; Abroad, 3/11 6 KIRBY STREET, LONDON, E.C.1 PARTNERSHIP ACCOUNTS S. S. DAWSON, M.Com., R. C. de ZOUCHE, A.C.A. The aim of the Authors has been to expound the principles underlying Partnership Accounts in accordance with the provisions of the Partnership Act, 1890, and the various legal decisions of the Courts. SUMMARY OF CONTENTS: The Partnership Agreement-The Accounts-The Balance Sheet-The Profit and Loss Account-Treatment of Goodwill in Partnership Accounts-Accounts upon a Dissolution, I, II & III-Income Tax-Accounts of Limited Partnerships-Index. This work embodies a complete System of Accounts for this peculiar and (to the outsider) complicated trade. The system has been perfected by many years of experience in Pawnbroking circles, and is placed before Accountants as the best, not only by reason of its meeting the recognised requirements of modern Accountancy, but above all because it is already in operation in a large number of Single-shop Pawnbroking Establishments, as well as in the Offices of up-to-date Companies with Branches. Vol. XIII of "THE ACCOUNTANTS' LIBRARY" Series, q.v. 2nd Edition. 7/- net; post free U.K., 7/4; Abroad, 7/6 PERSONAL AND DOMESTIC J. G. P. IBOTSON, A useful handbook, showing how to keep Personal Accounts on a proper footing. SYNOPSIS: Introdnctory-Records of Payment-Records of Receipt-The Cash Book-Classification-The Ledger-Receipts and Payments Account and Balance Sheet-Income and Expenditure Account-Capital Accounts-Comparative Statements-Vouchers-Income Tax-Trust Accounts-Appendix-Trustee Investments. 56 pp., 8vo. 1/- net; post free U.K., 1/1; Abroad, 1/3 POCKET DIARY AND REFERENCE (See p. 3.) POLYTECHNIC ACCOUNTS H. CALDER MARSHALL, F.C.A. A complete set of Bookkeeping and Accounts for Polytechnic Institutions. SYNOPSIS: Introductory-System of Finance-List of Books-Organisation of Staff-Chief Books of Account-Departmental Books-Subsidiary Statistical Books 6 KIRBY STREET, LONDON, E.C.1 |