The Fundamentals of Accountancy ..Gee & Company, Limited, 1921 - Accounting |
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accordingly ACCOUNTANT'S actual amount Appropriation Account audit Auditor Balance Sheet Bankruptcy business house Capital Expenditure Cash Book charged against profits charged against Revenue Chartered Accountant Company Law complete system dealt debit balance Deeds of Arrangement dividends Double Account system Edition employed entries Examination Excess Profits Duty fixed assets Foolscap folio formâ Accounts Income Tax Index Investments Journal L. R. Dicksee Ledger Accounts Ledger balances Liabilities LIBRARY Loss Account M.Com matters nature of things original cost parties Partnership payment period Post free 4/9 Post free U.K. practice principles professional Accountant Profit and Loss profits or losses providing for Depreciation Purchases receipts received record Reserves result Series statutory Stock stocktaking Summary of Contents Synopsis system of Accounts system of Bookkeeping T. M. Stevens Trading Account transactions Trial Balance Trustees Trustees in Bankruptcy undertaking Venture Account volume Waste Book Winding-up
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Page 29 - Practice. A Handbook for Accountants and Manufacturers, with Appendices on the Nomenclature of Machine Details ; the Income Tax Acts ; the Rating of Factories ; Fire and Boiler Insurance ; the Factory and Workshop Acts, &c. , including also a Glossary of Terms and a large number of Specimen Rulings. By EMILE GARCKE and JM FELLS.
Page 48 - ... whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them, and as shown by the books of the company.
Page 22 - COST ACCOUNTS, SINGLE. (Vol. XLVII of "THE ACCOUNTANTS' LIBRARY" Series, qv) (150 pp., 8vo.) By GA Mitchell, Incorporated Accountant. This volume deals with undertakings possessing a natural unit of cost and measurement, such as Mailings, Breweries, Collieries, &c. The work, written on unconventional and up-to-date lines, consists of Six Sections, and includes many useful pro forma Balance Sheets, Manufacturing Accounts (showing " volume " of Output), Trading Accounts, Cost Sheets, Estimates, &c.
Page 26 - These books are compilations ot the Questions (only) set at the Intermediate and Final Examinations of the Institute of Chartered Accountants, from December 1893 to June 1903, inclusive. The Questions are arranged, according to subject, in alphabetical order. The Intermediate Guide contains a total of 776 Questions, and the Final Guide 1,157 Questions. Intermediate Guide, 3/6 net. Post free UK 3,9 ; Abroad, 4/Final Guide, 5/- net.
Page 27 - PROBLEMS. (30 pp., 8J in. by 4| in.), with suggestions for their solution. In this pamphlet the following points have been selected for full treatment : — Introduction — Exam. Room Equipment — Order of Working out Answers — Style of Written Answers on Lengthy Topics — Detailed Bookkeeping Answers — Tackling a Trial Balance — Profit and Loss Account Preparation — Balance Sheet Preparation — Answers to Legal Questions — The " Shortness of Time" Complaint — Revision of Work.
Page 30 - THE ACCOUNTANTS' LIBRARY" Series, qv) (So pp., 8vo.) By Charles Williamson, MA, CA This Volume deals at length with the Accounts of Steam Fishing Boats, Fish Salesmen, Fish Merchants, and Fish Curers, and describes the various necessary books. The system advocated is illustrated by full pro formd rulings, and will be found complete in every way.
Page 31 - THE ACCOUNTANTS' LIBRARY" Series, qv) (and Ed., 130 pp., 8vo.) This work deals fully with the accounts of all classes of Gas undertakings. Synopsis: Introduction, dealing with the constitution of Gas Companies, &c. — Sale of Gas and Collection of Gas Rates— Fittings Accounts, and Prime Cost Accounts incidental thereto— Sale of Residual...
Page 35 - 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...
Page 12 - Ed., 286 pp., 8vo.) By the late TM Stevens, DCL. Barrister-at-Law. Second Edition revised by FN KEEN, Barristerat-Law. A work designed more especially for the use of those acting as Trustees in Bankruptcy, or otherwise engaged in the practical work of administration in bankruptcy matters. The author's aim has been to produce a book which, though not attempting the exhaustiveness or minuteness of the leading authorities (Williams...
Page 14 - OF. (70 pp. and 9 diagrams, 8vo.) By TE Streeter. For use in Schools. 1/6 net. Post free UK and Abroad, 1/9. BOOKKEEPING EXERCISES. (3rd Ed., 96 pp., 8vo.) By LR Dicksee, M.Com., FCA This...