None
8 Sale or  Balancing of Ledgers 19 Self-balancing Ledgers 19 Share Certificates 92 Share Ledger, Form of • 90, 91 Shares, Conversion of 100 Forfeiture of 96 in Company, Allotment of . 85, 87 , , Issue of, at a Premium 97 Splitting of 100 Vendors' 94 Single Entry and Partnership Accounts. . 68, 70 Books, Balancing of 25 „ Conversion of, into Double-entry. 26 Sinking Fund and Annuity Methods of Deprecia- tion compared 235 Funds and Depreciation .. • 235 „ Local Authorities' Accounts 235 Nature of .. . 234 Slip Cash Books 246 „ Day Books 240 „ Ledgers 243 t. System and Returns .. 442 Specific Legacies 137 Splitting of Shares 100 Stock 100 " Spoils," Treatment of 262 Staff and Professional Audits 15 Statement, Financial, Pro forma .. • 449 of Affairs . . 164, 167, 179, 1 80, 186 System, " Ever-Ready " 244 Statistical Returns .. • 449 Stock Accounts 55 Bar 58 Bulk 59 Cellar . 57. 58 „ ,, General 59 „ „ Interim <5i, 454 M *• Jewellers'. 55 Stock Accounts, Monthly Book, Form of Conversion of Ledger, Form of Misappropriation of Splitting of Stores Accounts ,, in Cost Accounts Issue of ,, Journal Supervision, Liquidation under Systems of Bookkeeping, Modem Internal Check .. PAGE 61 56. 58. 61 100 91 220 100 . . 55. 62 240 62, 267 64 186 239, 462 . . 16, 17 Tabs Tabular Bookkeeping ,, Cash Books .. „ Journals ,, Ledgers Tabulation of Ledgers Transfers, Register of Treatment of Empties Goods on Sale or Return Trustees in Bankruptcy, Accounts of ,, ,, Liability to account „ Liability of, to account .. under Deeds of Arrangement, Accounts of „ under Deeds of Arrangement, Liability of, to account 253. 255 45 45 46 47 26 93 437 441 172 490 488 176 491 446 Valuations and Accounts, Actuarial Vendor and Purchaser  185 „ Estates, Accounts in . . . . 488 IN >3 *-^' ^ T« t^ttt; on the last date THIS ^o°^i^;^^^o^ . rriMir OF 25 CENTS AN INITIAL FINE OF ^^ ^^ ^^^^^ W.UL BE ASSESSED ^OR ^A^ ^^^ p^^^^^TY THIS BOOK ON "THE ^^J^^TS ON THE FOURTH ^v^ir T^^ .-O ON THE SEVENTH .AV OVERDUE. ^a<f FEB 20 1933 MAY 16 i943 NOV 16 1944 OCT 8 1934 Jl^L 161936 Vci ,^_. »JuriJv (336 n w^R 17 1939 LD 21-50Tn-l.' 33 ^F 02762 UNIVERSITY OF CALIFORNIA LIBRARY. 