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Partner Retiring, I'aying out Partners, Rights of, on Dissolution Partnership Accounts ,, ,, by Single-Entry 58 64 52 • • 55. 56 „ ,,  52, 53 Balancing Books of .. .. .. 53 Dissolution of .. .. .. ..58,60 ,, Nature of .. .. ,, .. .. 52 ,, Realisation Accounts ..  .. 58 Payments by Instalments. . ..  Payments, Form of . .  Account, Difference between . . 143, 148 ,,  250  i8g ,, Property by Company .. .. .. 76 Railway Accounts, Difference between Capital and Revenue Items, Concrete Examples of Realisation Accounts ,, ,, in Partnerships .. ,, of Estates, Tabular Ledger for Receivers, Accounts of .. Reconstruction of Company, Closing of old Com- pany's Books on .. .. .. .. 188, 191 60 60 61 343 Reconstruction of Company, Opening of new Com- pany's Books on. . .. 1S9, ,, ,, Company, Procedure under Reconstructions and Liquidations, Difference between Redemption of Debentures Reduction of Capital of C'ompany Register of Transfers Registration of Letters of Administration by Company ,, Probate by Company .. Re-issue of Forfeited Shares Renewals and Capital Expenditure distinguished Repairs and Renewals. (See trader " Depreciatinn.") Repayment of Loans, Provision for, by Sinking Fund Requirements of Court as to Executorship Accounts.. ,, Inland Revenue as to Executorsh Accounts Reserve for Bad and Doubtful Debts .. ,, ,. Contingent Liabilities ,, ,, Depreciation.. ,, Fund, Exact nature of .. ,, ,, Investment of Reserves and Reserve Funds distinguished ,, necessity for Residuary Account ,, >, Form of Return, Periodical, Form of Reuirns, Bookkeeping Financial ,, of ]£stimated Stock .. • .. ,, ,, Expenses ,, ,, Output ,, ,, Turnover ,, Periodical ,, Statistical 191 187 187 82 85 75 83 83 79 4 234 92 93 232 233 232 233 233 231 231 117 121 327 323 325 326 326 325 325 323 324, 325. 327 ,, to Board of Trade in Liquidation of Com- panies . . .. .. .. .. ^, iy6 Revaluation of Assets and Depreciation . . 227, 229 Revenue Account, Conversion of, from Cash Account 20 Reversions, Treatment of, in Accounts.. Rights of Contributories inter se, Adjustment of Liquidation of Companies Royalties on Minerals, Treatment of .. ,, Treatment of .. 1S5 319 318 S Sale of a Company's Undertaking, Record of ,, ,, Business, Entries in Books on ,, or Return, Goods on Self- Balancing Ledgers described Share Certificates .. ,, Ledger, Forms of .. 1 89 59 316 14 74 72 INDEX. Stocks, General Trade ,, in Bars Stores Accounts ,, ,, and Cost Accounts ,, Journal Sundry Account? Ledger, Form of Systems of Internal Check PAGE 73 48 47 44. 50 50 51 Tabular Bookkeeping 3C, 43, 69 ,, Cash Books 36 ,, Journals 37 ,, Ledger for Realisation of Estates Ci Ledgers 38 ,, ,, Limitations of 39,43 Tabulation of Ledgers, Balancing by .. 17 Thefts of Stock, &c. . . ■ 200 Transfers 75 ,, Register of 75 Treatment of Annuities in Accounts .. 6 ,, ,, Colliery Royalties 319 ,, Goods sent on Approval 316 Trustee in Bankruptcy, Liability of, to Account 350 ,, under Deed of Arrangement do. 351 Trustees under Settlements do. 350 Trust Deeds do. 350 ,, Wills do. 350 Trustee's Account of Receipts and Payments in Bankruptcy, Form of 151 Account of Receipts and Payments in Private Arrangements, Form of .. 152 ,, Cash Account, Form of 149 ,, Trading Account, Form of 150 Turnover, Returns of 325 Valuations, Actuarial, and  .. ., 215 Winding up of Estates, Law as to Accounts in . . 347 O r 4£ 14 DAY T7SP MTORN TO DESK PROM ^Si BORROWED lOAN DEPT. M-tO^S^-SffH ^P„21A-50to-4,'60 (A9562sl0)476B ,, .G«n.e«il Library Universuy of California Berkeley ^r n?76o im^'b UNIVERSITY OF CALIFORNIA UBRARY. 