A Practical Compendium of Accounts (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1867 Excerpt: ... a true index of the success, or otherwise, of such undertakings. The demand which has existed for the Work, the short timo which has elapsed since the first edition was published, and tho favourable manner in which it has been received by the Press, together with the assurance--volunteered to him by the editor of a leading banking periodical--that such a work is frequently enquired for, have satisfied the Author that the compilation has hitherto been wanting. In the present edition, besides revisions, additional information has been introduced, of which inav be mentioned the section on the appointment of auditors; that on exchanges and operations in Bullion, the materials for which have been collected from different useful sources; a few remarks on the accounts of Railway Companies; and a more complete set of the Cash-book, Journal, Day-Book, and Ledger in use by the principal Indian and Colonial Banks. The Author has been most happy to receive various suggestions, as well as public criticisms, and it has been chiefly to meet these that the revisions and additions have been made. His object, however, was not to present a complete system of books in all departments, as that would have been so voluminous and, from the amount of tabular work required, expensive, as to make the work inaccessible to many of those for whom it was intended, but to give a mere outline of the books required and the system of working the same, and to dwell more particularly on the important principles and details involved in making up the halfyearly balance and profit and loss accounts. It is with the view of making this part of the work more useful, and of rendering Company accounts more trustworthy to Shareholders and the public generally, that he has introduced the remarks in sup...