(e) The Sale of Properties by Private Treaty.

(f) Valuations of Properties.

(g) Insurance Agency Business.

While the details of the book are applicable mostly to England, most of the subject matter can be utilized with advantage for American auctioneers' accounts.

Vol. III.-Builders' Accounts, by J. A. Walbank, A. C. A. This book gives the forms and books for builders' accounts, elucidating each principle of procedure.

Vol. IV.-Agricultural Accounts, by T. Wheeler Meats, A. S. A. A. This is perhaps the most practical book of all the volumes of the Accountants' Library. It is brief in nature and free from complications. The correct handling of all farm accounts in two books only is fully explained and illustrated by forms. It contains comprehensive forms for Cash Book, Tabular Ledger and departmental Profit and Loss Accounts. The book devotes further a part to the "Income Tax," as relating to agriculture, but this part is more local (English) in its scope.

Vol. V.-Theatre Accounts, by W. H. Chantrey, F. C. A. The book takes up Theatres' and Theatrical Companies' Accounts, giving full and complete forms of statements and also models for account keeping.

Vol. VI.-Co-operative Societies' Accounts, by F. H. Sugden. This volume not only gives the bookkeeping and accounts of coöperative societies with all forms and auditing, but concludes with instructions and details for a system of check, a very important feature for this class of

accounts.

Vol. VII.-Gas Accounts, by the Editor of the Accountants' Library. This book does not lay any claim to absolute completeness; it merely deals with the sale of gas, sale of fittings, residuals, and also of expenditures, giving all the bookkeeping forms as well as miscellaneous matter pertaining to Gas Accounts. It enables accountants to understand the system upon which the accounts of these undertakings should be framed, while at the same time giving information which it is thought will be found of value to those actually engaged in this industry upon all the more important points in connection with the accounts.

Vol. VIII.-Mineral Water Manufacturers' Accounts, by J. Lund, A. S. A. A., and G. H. Richardson, F. S. S. This book contains mostly forms for books and accounts of this class of industry, elucidating here and there some of the important principles involved.

Vol. IX.-Stockbrokers' Accounts, by W. D. Callaway, A. C. A. The book gives the system of dealings for brokers and jobbers; it also gives specimens of accounts for the brokerage business. It further contains a glossary of names and terms in common use among counting houses and stockbrokers.

Vol. X.-Bookkeeping and Accounts for Grain, Flour, Hay, Seed, and Allied Trades, by George Johnson. In the introduction the author states: "Different trades naturally possess different peculiarities, arising from their special nature, routine and magnitude, and these characteristics

are invariably illustrated in the design of some of the account books, and the treatment of the transactions recorded therein."

The forms of account books given in this volume certainly illustrate the characteristics and peculiarities of the trades to which they refer; they show the ordinary routine of sales, purchases, etc., how they are effected, the bookkeeping features in all their details, and finally how to audit the books.

Vol. XI.-Polytechnic Accounts, by H. Calder Marshall, F. C. A. This book is a guide to the accounting of polytechnics, and while it is more adapted for English institutions, yet it could be modified for some American institutions with advantage.

Vol. XII.-Solicitors' Accounts, by Lawrence R. Dicksee, M. Com., F. C. A. The book is designed to give all forms and principles for the correct keeping of solicitors' accounts. This book, like the former, is more local (English) in its scope, but some of the important features could be adopted for the accounts of attorneys in America. The use of the Cash Journal is brought out here prominently, and gives the intermediate student of accounting a drill in keeping correctly this book.

Vol. XIII.-Pawnbrokers' Accounts, by Fred. Thornton and J. Henry May, A. S. A. A. While this volume is a purely local study dealing with Pawnbrokers' Accounts according to the English Act of Parliament of 1872, some forms may be adapted to a general pawnbrokers' business in America with advantage.

Vol. XIV.-Engineers' and Shipbuilders' Accounts, by Francis G. Burton, A. S. A. A. The book gives all the books and forms for this class of accounts, and elucidates the principles involved in dealing with these accounts.

Vol. XV.-Tramway Accounts, by Donald McCall. This book gives a very complete and detailed résumé of Tramway Bookkeeping and Accounts, with forms for Revenue Account, Capital and Income and Balance-Sheet; it also contains a complete list of General Ledgers and Subsidiary Accounts, as well as items chargeable thereto. It further presents a full description of each section of Tramway Accounting work, and specimens of forms and books. It also contains notes on stocktaking, auditing, handling of sinking funds, depreciations, rentals and reserve funds, insurance and valuation for assessments.

Vol. XVI.-Australian Mining Companies' Accounts, by Danvers Godden and Wm. H. Robertson. As the name suggests this book gives the modus operandi of the accounts of mining companies as they are worked in Australia. Its devices are more in accord with law than principle. A chief feature of this book is the treatment of the peculiarities of the "no liability system prevailing there, and which, of course, constitutes the main topic of such accounts.

Vol. XVII.-Printers' Accounts, by H. Lakin-Smith, F. C. A. While this work takes up the system of accounts for printers as practiced in England, yet it covers the working of the entire industry, and many forms could, with advantage, be adopted here.

Vol. XVIII.-Medical Practitioners' Accounts, by J. H. May, A. S. A. A. The book gives all forms and books of accounts necessary for the correct handling of this class of accounts.

Vol. XIX.-Water Companies' Accounts, by Frank Key, A. S. A. A. The book gives forms illustrating the principal and subsidiary books as well as statistical forms for this class of accounts. It is especially desirable on account of the appendix, which contains a set worked out in detail.

Vol. XX.-Fishing Industry Accounts, by Charles Williamson, M. A., C. A. The book gives all forms and books of account required for the proper handling of this class of accounts, suitable, however, mostly for England.

PART II (Section A).

Vol. I.—The Students' Guide to Accountancy, by Lawrence R. Dicksee. The treatise gives the actual range of business conducted in Accountants' offices, in England especially. It also gives the scope of Preliminary, Intermediate and Final examinations for the C. A. degree. It further has an outline for the study of accounting with reference to various books on the different subjects, but it is more adapted to meet the English than the general requirements of the profession.

Vol. II. The Accountants' Assistant, by Thomas Beckett. The book is an index to the accountancy lectures and leading articles reported in The Accountant, The Accountants' Journal, and other periodicals, during the last thirty years of the Nineteenth Century, to which is added a list of the principal treatises now in use on each of the 117 subjects mentioned. The book lacks, however, descriptive matter.

Vol. III.-Bookkeeping for Accountant Students, and

Vol. IV. Bookkeeping Exercises for Accountant Students, both by Lawrence R. Dicksee, are among the best books on elementary accounting. The former gives the theory of double entry bookkeeping, and is so arranged as to make it possible for a student to acquire a thorough knowledge of the subject matter in a short space of time. It begins with the introduction of the books of account, showing simple Ledger Accounts and the closing of the Ledger, followed by chapters on the "Continental" system, the closing of the Ledger on the Continental" system, accounts of traders, with complete sets of transactions worked out, the adjustment of accounts and self-balancing ledgers, the accounts of a manufacturing company, concluding with forms of accounts and account books. The book also contains a few examination papers as well as definitions of commercial terms in common use.

Bookkeeping Exercises is a supplement to the former, and, in the words of the author, "has been compiled to meet the requirements of those accountant students who desire a well-selected series of exercises to work through, with a view to testing their practical knowledge of bookkeeping, preparatory to presenting themselves for examination." It has exercises for writing up Cash Books and Journals, the preparation of Trial Balances and Balance Sheets, Manufacturing Accounts, Companies' Accounts, Foreign Exchange, and problems of partnership affairs.

Vol. V. The Principles of Bookkeeping, by Carlill. The beginner in accounting will find in this book a good deal of the theory of accounts and also how to adjust the accounts of an insolvent estate. The handling of self-balancing ledgers is also fully explained in this book.

Vol. VI.-Accounting in Theory and Practice, by George Lisle. Το use the author's words: "The object with which this book has been prepared is to supply the demand for a text-book dealing with the principles of advanced bookkeeping and accounting. It is a text-book not only for the use of accountants, bookkeepers or investors, but also for business men. It gives very exact definitions for the terms used in accounting, and contains a large number of exercises, together with solutions. The elementary student would, in the case of this book, do well to cover thoroughly pages 1-142. The rest of the book, beginning on page 194 to the end, would be better for the intermediate student. Pages 142-194 cover trust and executors' accounts, and as these have to be in accordance with the requirements of the law, the student will not derive great benefit from the study in this book, which describes such accounts as they are required in England.

Vol. VII.-Partnership Accounts, by Percy Child. The book as a whole treats of the formation and dissolution of partnerships, illustrating with examples the various problems that may confront not only the accountant, but the average business man. Although some of the solutions are in accordance with the English Partnership Act, yet the logical explanation in most cases makes it a desirable book for American accountants as well as business men.

Vol. VIII.-Accounting and Business Practice, by John H. Moore and George W. Miner. Although about half of the book is devoted to ordinary bookkeeping drill, yet the student of elementary accounting will find here plenty of material for theory of accounts and also for practical accounting relating to partnership affairs. It also contains the theory of single entry and the change to double entry bookkeeping and corporate accounts. The book devotes further about 90 pages to bank accounting, and the beginner will find this book with

Vol. IX-Packard's Bank Bookkeeping (2 volumes), very valuable for understanding the mechanism of banking and its practical application.

Vol. X.-New Science and Practice of Accounts, by Soulé. Although voluminous and with an inclusive title, the accounting student finds little satisfaction for his inquiries, as the book contains more bookkeeping than accounting. The book is worthy of perusing, however, for the specialized bookkeeping it contains such as: Physicians, Hotels, Steamboat, Railroad and Commission. It also handles corporation accounting, some banking and accounts current, as well as equations of accounts.

Vol. XI.-Bookkeeping and Other Papers, by Gerard Van de Linde. This book is good for students of elementary accounting for the clear explanations of double entry principles it possesses. A form for reconciling cash-balances with bank pass books is given. The book further contains the accounts of the Bank of England. It is more adapted to English than American methods.

Vol. XII.-Bookkeeping Simplified, by Wright. While the book does not possess any extraordinary merit for accountants or accounting students, it contains a glossary of Wall Street terms and a statement of Wall Street methods. It also contains stock brokers' accounts and books. Vol. XIII. Insurance - Office, Organization, Organization, Management, and Accounts, by T. E. Young and R. Masters. The chapter pertaining to accounts of insurance companies is a clear exposition of the leading principles of bookkeeping, as used in insurance companies' offices.

Vol. XIV.-The Theory of Accounts, by F. S. Tipson. The book contains the C. P. A. questions in the above named subject given at the N. Y. State examinations from December, 1896, to June, 1902, inclusive, with answers and explanations.

Vol. XV.-Practical Accounting, by W. H. Dennis. Consists of a series of problems and of forms. The author in his preface states: "It is my belief that it meets the requirements of all students of accounting, who seek practical experience in a subject which can otherwise be gained only by the usual and long drawn out clerkship." Truly may it be said that the text of the problems with the form books (26 in number) give practical experience not only for the beginner, but for the intermediate student as well. The text is divided into four parts: Part I containing a manufacturing business, where the student acquires the knowledge of opening partnership accounts, preparing Manufacturing, Trading, Profit and Loss Accounts and Balance Sheets, adjusting affairs at the admission of a new partner and Realization and Liquidation Accounts. The features of Part II are: Cost Accounting, Statement of Affairs of an insolvent concern and the sale to a corporation. Part III contains accounts incident to a corporation, while Part IV deals with commission bookkeeping.

Vol. XVI.-Manual for Opening and Closing the Books of Joint Stock Companies, by A. J. Carne. It is a book designed for experienced bookkeepers and gives methods and illustrations of opening the books of joint stock companies. The beginner can derive valuable information by applying the illustrations, with some modification, to corporate accounts.

Vol. XVII.-Corporation Accounting and Auditing, by D. A. Keister. The various forms of books and accounts pertaining to corporations are given. There are also 325 questions and answers on topics covering important points on negotiable instruments. This in connection with

Vol. XVIII.-Corporation Accounting and Corporation Law, by J. J. Rahill, will give the average accounting student a most thorough training in corporate affairs. The latter is very valuable for the corporation law it contains and the clear and logical use of terms and treatment of corporate accounts. The second part treats of practical accounting, opening and closing of corporation books, partnership conversions, consolidation of corporations, and bank organizations. It further contains a valuable appendix, in which is given the questions set at the fifth examination held by the California State Board of Accountancy, June, 1904, with detailed answers thereto.