profit or loss made." The book as a whole is applicable to a general liquor business.

Vol. XXXIII. Dairy Accounts, by F. Rowland, A. C. A. The treatise covers the entire industry, by giving not only the forms and books, but also worked out sets and illustrations. A good many of the forms, however, are more common in England than for the general trade.

Vol. XXXIV. Brickmakers' Accounts, by W. H. Fox, F. C. A. The book treats of the subject in such a way as to make it adjustable not only to the experienced accountant, but also to the beginner. It begins with specimen Balance Sheets and Profit and Loss Accounts, followed by forms of books with Pro-Forma entries and explanations. Vol. XXXV. Timber Merchants' Accounts, by Ernest E. Smith, A. C. A. This book is valuable not only to accountants, but to the trade as well. It is a complete treatise on the subject, and deals with the accounts of a wholesale and retail timber merchant, and all books, accounts, and forms are fully explained and elucidated. In one of the chapters a complete set of accounts is worked out.

Vol. XXXVI. Insurance Companies' Accounts, by Edgar A. Tyler, F. S. A. A., F. C. I., F. S. S. The book treats of the various forms of insurance, viz.: fire, accident, burglary, sickness, fidelity, guarantee, and life. The book avoids general principles of bookkeeping, or other matters which are found in a general treatise on accounting, and treats only of the technicalities of account-keeping relating to the business of insurance. In the words of the author, "The book has been designed to meet the requirements of three classes of readers:

"(1) Auditors desirous of obtaining information upon the technicalities of the business.

'(2) Accountants who may be called upon to devise a set of books for a new company, or to suggest an extension or improvement in an existing system.

"(3) Students of insurance generally.”

Vol. XXXVII. Hotel Accounts, by Lawrence R. Dicksee, M. Com., F. C. A. This book treats the subject in a general way, giving forms as well as books incidental to this class of accounts. It devotes also a few pages in explaining how to audit the books and about an internal check system.

Vol. XXXVIII. Laundry Accounts, by F. J. Livesey, F. C. A. The book is divided into three parts, viz.:

Part 1, dealing with subsidiary and statistical books relative to the collection, delivery, etc., of customers' articles of washing.

Part 2, dealing with the books of account necessary to be kept for recording the transactions of a laundry concern.

Part 3 is devoted to incidental matter, such as: weekly returns, depreciation, branch accounts, etc. The book gives also examples of ruling, with explanatory text, and a set of Pro Forma transactions of a laundry business for one month, together with Profit and Loss Account for the month and Balance Sheets, as at the commencement and end of the month.

Vol. XXXIX. Cotton Spinning Companies' Accounts, by William Moss, F. C. A. More than two-thirds of the contents of this volume are devoted to books of account, forms, etc., showing also statistical books, as well as the different ledgers, with all incidental accounts. In the words of the author: "It is intended to show in the ProForma accounts appended hereto, the method of keeping, by double entry, the books of a limited cotton and spinning company owning a mill containing 82,044 spindles, of which 36,426 are twist, and 45,618 weft, spinning American cotton." While some of the books, and perhaps accounts, are necessarily local (English), arranged to comply with the requirements of the Company's Acts, of 1862 to 1900, yet the practical data given can be used with advantage for this class of accounts in general.

Vol. XL. Shipping Accounts, by R. R. Daly, F. C. A. The book treats of the shipping industry in general, and gives forms of accounts and books with explanations of all the forms.

Vol. XLI. The Accounts of Trustees, Liquidators, and Receivers, by Sidney Stanley Dawson, F. C. A., F. C. I. S., F. S. S. While the book treats the above mentioned accounts in detail, the whole treatment is based on English Acts of Parliament.

Vol. XLII. Multiple Cost Accounts, by H. Stanley Garry, A. C. A. This volume is the first of the group presenting cost accounts, adopted in this series, and is applicable to undertakings where a number of products are involved, bearing little or no apparent relation to each other in cost or selling price-such as engineering specialties, cycles, hosiery, boots, furniture, agricultural implements-in which standardization in parts is carried to a high degree of specialization in manufacturing. This book, like the others, gives forms of accounts and books. It is also local (English) in its scope. It may be mentioned here that advanced students would do well to study the contents of this volume in connection with the following volumes: Terminal Costs, Single Costs, Process Costs and Operating Costs, which books together give a thorough understanding of the operation of cost accounts.

Vol. XLIII. Woolen and Other Warehousemen's Accounts, by John Mackie. In his introduction the author states: "In setting out a system of bookkeeping for woolen warehousemen, the writer has endeavored to combine simplicity with efficiency; but there must necessarily be a good deal of detail work in a business of this kind, although most of it is of such a mechanical nature that it can be managed by a small boy at a few shillings a week." The chapters composing the book deal with (1) warehouse books, (2) counting house books, and (3) occasional books for statistics. All forms of accounts and books incidental to this class of accounts are given, and the working of each class of them is fully explained.

Vol. XLIV. Brewers' and Bottlers' Accounts, by Herbert Lanham, A. C. A. The book deals with all forms of accounts and books, as well as statistical books. The latter, in brewery accounts, is a very useful check. All the technicalities incidental to this class of accounts are gone

into fully. The appendix, which gives the Licensing Act of 1904, is peculiar to England.

Vol. XLV. Urban District Councils' Accounts, by Fred S. Eckersley. The book is a practical manual for municipalities based on the income and expenditure plan. The author claims that the accounts kept on this basis afford far greater facilities for ascertaining the true financial position of the council, than accounts kept on a basis of receipt and payments. It is not only for the use of clerks and accountants, but also for municipal offices. It is based, however, on the English Act of Parliament.

Vol. XLVI. Terminal Cost Accounts, by Andrew Gow Nisbet, C. A. Terminal cost accounts is a term given to that branch of cost accounting which is applicable to undertakings where definite contracts are entered into, in which the costing is definite and terminating, such as: engineers', shipbuilders', builders', and the like. The book is a practical treatise on this branch of cost accounts, written from experience gained in actual practice. Throughout the book the aim of the author has been to describe a system that will work satisfactorily with a minimum of clerical

expense.

Vol. XLVII. Single Cost Accounts, by Geo. A. Mitchell, A. S. A. A., F. C. I. S. The author presents in this volume a description of the principles underlying a system of estimating and costing industries, affording readily a basis of measurement, for:

All the standard forms of accounts and books are given. A section is also devoted to showing how cards may be employed with advantage in the businesses referred to, and for account and record keeping generally.

Vol. XLVIII. Process Costs, by H. Stanley Garry, A. C. A. This book deals with the cost systems applicable to chemical industries in which conversion of material takes place, and embodies an explanation and résumé of technical data which cannot fail to be of invaluable service to the student of process accounting.

21.

PART II (Section A-Continued).

The American Business and Accounting Encyclopedia. This work is valuable for the definitions and forms it gives as well as for the numerous articles on accounting it contains.

22. Business Magazine, BOUND VOLUMES OF. Especially valuable for the various articles on accounting by eminent accountants.

23. The Accountants' Manual, (English), Volume X, contains answers to questions set at The Institute of Chartered Accountants' Examinations, from December, 1904, to June 1906, both inclusive.

24. The American Accountant's Manual, by Frank Broaker and Richard M. Chapman, contains the first set of New York C. P. A. examination questions on Theory of Accounts, Practical Accounting, Auditing and

Commercial Law, together with answers in concise form, further elucidated by the authors' commentaries upon the technique and expression of modern accountancy.

25. The Accountants' Journal, (English), contains prize essays of importance, not only to the student of accountancy, but to the practitioner as well, of which the following are representative: "Methods by which the Existence and Value of the Debtors and Creditors on a Balance Sheet may be Verified,” “The Value of Surprise Audits," "A System of Accounts for Colliery Managers," "A System of Jewelers' Accounts," "Tabular Bookkeeping-Its Uses and Advantages," "Secret Reserves: Their Use and Abuse," etc.

26. The Journal of Accountancy, (American). A monthly magazine, being the organ of the professional accountants of the United States. It contains articles of interest to students of accounting, accountants and business men. Some of the valuable articles on accounting are as follows: Accounting an Exact Science," "Advantages of an Independent Audit to the Investor," " Bank Examinations," "Single Entry," "The Proper Treatment of Premiums and Discounts on Bonds," "Factory Accounting as Applied to Machine Shops," "Municipal Accounting Reform," 'Hotel Accounting," "How to Begin an Audit," "Brewery Accounting," etc., etc.

66

27. The Accountants' Compendium, by Sidney Stanley Dawson. This book, in the words of the author, endeavors: "To render in a readily accessible form some aid to students in connection with the whole of the subjects of examination prescribed by the By-Laws of the Institute of Chartered Accountants in England and Wales; and at the same time supply a ready means of reference to practitioners." In addition to the valuable information about accountancy in general, auditing, etc., the book contains also numerous brief articles on law and business.

28. Partnership, by Joseph Hardcastle. A pamphlet covering in concise, yet explicit form, the entire subject of partnerships.

29. Joint Stock Bookkeeping, by J. W. Johnson. This book deals with the formation and workings of joint stock companies, pursuant to the Laws of Canada, and explains the method of keeping the accounts of such firms.

30. The Science of Loose-Leaf Bookkeeping and Accounting, by Charles A. Sweetland. The contents of this book will be described best in the author's own words: "To point the way to the knowledge of the proper use of the loose leaf system in as simple a descriptive manner as possible is the object of this book. The information given within is applicable to loose-leaf bookkeeping, no matter what make of binders and leaves are employed. It embodies the principles of the most progressive bookkeeping methods, and is thoroughly up-to-date."

31. Loose-Leaf Books and Systems for General Business, by F. W. Rique. The book describes in an intelligent form the use of bookkeeping implements. The author sums up the contents as follows: "This is not a treatise on accounting, but simply how to use, to the best advantage, modern appliances." All the forms are given, and their functions fully explained.

PART II (Section B).

32. Forms of Account Books, by J. G. Johnson. This book contains forms for various classes of business, such as: "manufacturing," 99 66 retail," "solicitors'," "stockholders," "printing and lithographing," etc. By slight modifications the forms can be easily adapted to any other classes of trade. The book contains also footnotes describing the uses and functions of each form and book.

33. Railway Accounts and Finance, by J. A. Fisher. An exposition of the principles and practice of railway accounting in all of its branches. Contains everything appertaining to railway accounts, but it is questionable whether it would apply to American railway accounts, which have to comply with the requirements of Railroad Commissioners.

34. Railway Disbursements and the Accounts into which They are Naturally Divided, by Marshall M. Kirkman. The book gives different forms for railway accounting and the theory by which classification should be governed, making clear and logical distinction between capital and

revenue.

35. Goodwill and Its Treatment in Accounts, by Lawrence R. Dicksee and Frank Tillyard. While the book contains a good deal of legal matter, as the subject of Goodwill is necessarily a legal as well as accounting question, and this legal matter is local (English) in its scope, yet the treatment of accounts is quite fully gone into. Chapters VIII, IX, X, XI, and XII are especially valuable, as they contain enough matter not only for an intermediate or advanced student, but for the practitioner or business man as well. They cover such topics as: "Valuation of Goodwill," "Purchase of Goodwill," "Goodwill in Partnership Accounts," "Goodwill in Companies' Accounts," etc.

36. The Accountant's and Bookkeeper's Vade-Mecum, by G. E. S. Whatley. The work consists of a series of short and concise articles upon "Capital and Revenue Expenditure," "Revenue Accounts,” 'Deficiency Accounts," "Depreciation," 'Reserve and Sinking Funds," "Adjustment of Partnership Accounts," "Joint Stock Companies' Accounts," "Tabular Bookkeeping," "Hotel and Theatre Accounts," and other matters not generally dealt with in existing works on bookkeeping, together with useful forms and directions.

37. Manufacturers' Accounts, by Wilton C. Eddis and William B. Tindall. A text-book for manufacturers and accountants, with complete sets of forms, illustrating lumber manufacturers' accounts. The book contains also chapters on Depreciation and Reserves.

38. Textile Manufacturers' Bookkeeping, by George P. Norton. The book treats of the accounts of textile industries and is illustrated with blanks and forms, yet the subject matter contained is more for the business man than accountant.

39. Factory Accounts: Their Principles and Practice, by Emile Garcke and J. M. Fells. The most complete book for the exposition of the theory of cost accounts. It contains practical sets to demonstrate fully the principles stated, with many forms and illustrative entries. It further contains an appendix on the nomenclature of machine details and a