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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 fol. lows: “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.
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,” “ 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 glossary of terms. Useful not only to the students of accountancy, but to business men as well.
40. The Depreciation of Factories, Mines and Industrial Undertakings and Their Valuation, by Ewing Matheson. In his preface to the second edition William Charles Jackson states: “ The principles of depreciation and its incidence under varying circumstances, are clearly laid down in Mr. Matheson's work; and the guidance which, as his preface says, must be sought from those technically acquainted with the operation of manufacture, is to be found lucidly expressed in his pages." This paragraph fully explains the authorship of the work. Not only does it cover the subject fully in all details, but by illustrations, examples and tables, it makes the student forget that he studies one of the most vexed questions in accounting
41. Comparative Depreciation Tables, by Lawrence R. Dicksee. The book contains a full set of tables showing the practical effect of providing for depreciation on the fixed installment and the fixed percentage methods, and discussing their respective advantages.
42. The Cost of Manufacturers, and the Administration of Workshops, Public and Private, by Captain Henry Metcalfe. The book is more an exposition of the theory of administration of public workshops, but contains also some remarks on private works. Specially desirable, however, for the forms it gives.
43. Factory Manager and Accountant, by Horace Lucian Arnold. A book treating of very successful systems and methods that are now in use in large and prosperous firms. It contains an accurate reproduction of the blanks and forms comprising these systems, and describes very thoroughly factory routine, organization and cost finding.
44. The Secretary's Manual, by W. A. Carney. This work is a compilation of forms, instruction and information, designed particularly for the use and guidance of secretaries of corporations, but adapted also for secretaries of associations, societies, etc.
45. Examination Guides—Intermediate and Final, by John G. Nixon, Jr., A. C. A. The books provide accountant students with a series of the questions set at the examinations of the Institute, from December, 1893, to June, 1903. They are arranged according to subject, in alphabetical order; the dates when they were set being also given.
46. Modern Banking Methods and Practical Bank Bookkeeping, by Albert R. Barrett. More than half of the book is devoted to the treatment of the books and records of a bank, giving in minutest details all the forms of books and sheets in use in a modern bank and explaining their functions.
47. The Modern Trust Company, Its Functions and Organizations, by F. B. Kirkbride and J. E. Sterrett. This book describes the functions and organization of the trust company as it exists in the United States to-day. To the student of accountancy this treatise is valuable for the chapters on the banking department of a trust company, and still more, for the chapter on general accounting. 48. Department Store Accounting, by Henry C. Magee. A pamphlet containing a concise description of the mechanism of accounting as practiced by the majority of department stores, treating the following three main divisions: “Recording of Purchases,” “ Recording of Sales," and " General Expense.”
49. Bookkeeping for Company Secretaries, by Lawrence R. Dicksee. This book deals very fully with those questions in relation to bookkeeping, a knowledge of which is essential upon the part of every company secretary. It will, therefore, be found of the greatest value to all who occupy that position, and also to all accountant students.
50. How to Understand the Balance Sheet and Other Periodical Statements, by a Chartered Accountant. The object of the book, as outlined by the author in the introduction, is to explain without the use of confusing technicalities :
(1) The constitution of the balance sheet.
(2) The essential difference in principle between the balance sheet and certain other periodical accounts commonly in use. It is not a treatise upon bookkeeping, but deals with results as shown by the usual and periodical statements, and is for the purpose of instructing investors rather than accountants.
51. Quasi-Public Corporation Accounting and Management, by John J. Mulhall. The author, in his preface, describes the book as follows: "It is the intention of the writer to state briefly the books, forms, and methods necessary for the proper organization and management of the business, and the recording of all the essential details of revenue, operation, maintenance, and construction, with the least possible expenditure of time and labor consistent with good management, and explicit statements as to Profit and Loss, and Assets and Liabilities."
PART II (Section C). 52. Students' Guide to Executorship Accounts, by R. N. Carter. This book contains examples such as are usually asked at C. A. examinations.
53. Accountants' Guide for Executors, Administrators, Receivers and Trustees, by Francis Gottsberger. In the words of the author: “The book does not claim to give all the information that may be required from time to time, in keeping and representing the accounts of an estate, but for the purpose of plainly showing how the accounts of a certain estate may be kept in double entry form of bookkeeping, and the method of presenting the accounts of such an estate before the court to be passed upon.” The accounting before the Surrogate is prepared in accordance with the forms required in the State of New York.
54. The Care of Estates, by F. T. Hill. The book contains practical questions and answers, concerning the every day duties, rights and liabilities of executors, administrators, trustees, and guardians, with some suggestions for legatees and testators.
55. Accounts of Executors and Testamentary Trustees, by Joseph Hardcastle. The author sums up the contents as follows: “This book has been written primarily for the aid of students. It gives, in substance, the matter which I presented in a course of lectures at the New York University School of Commerce, Accounts and Finance. The general reader will, I trust, find it a source of independent help and guidance in his study of the subject. I have aimed to make it useful, not only to the teacher, but also to the professional accountant."
56. Executorship Accounts, by Frederic Whinney. This volume is necessarily closely related with law, and, therefore, is not of general adaptability for executors' accounts; yet, for the explanation of the executor's general position as an accounting party, and for the appendix showing the accounts of an estate, it is worth reading by the student of accounting.
57. Executorship Accounts, by O. H. Caldicott. This book, revised and brought up to date, contains a complete set of English forms for trust accounts, with explanatory text.
58. A Lexicon for Trustees in Bankruptcy and Liquidators of Companies, by Sidney Stanley Dawson. The work deals exclusively with the rights and duties of trustees in bankruptcy, and liquidators of companies. Practitioners can refer to it for information upon the numerous points which arise in connection with these offices.
59. The Cost Accounts of an Engineer and Iron Founder, by J. W. Best. The first portion deals with the engineering, and the second with the foundry department, and numerous forms of books and accounts are given and explained.
60. The Complete Cost-Keeper, by Horace Lucian Arnold. The book treats of the theory of Cost Accounting and Systems of Factory Accounting. It further gives an exposition of the advantages of account-keeping by means of cards, instead of books, and gives a description of various mechanical aids to factory accounting.
61. Cost Accounts, by C. A. Millener, edited by R. F. Spence. This book is prepared for bookkeepers and students of accounting who have had little experience in the keeping of cost accounts, and the preparation of cost and trading statements, and, therefore, the matter is treated with great detail. A full and detailed explanation of the operating ledger is given, with all the forms, as well as books of account.
62. Engineering Estimates, Cost and Accounts, by a General Manaager. The book is a guide to commercial engineering. In the preface the author states: “Briefly the ground covered is represented by that part of the commercial work of an engineering establishment which centers in the preparation of estimates. The object in view, primarily, is to place a general commercial engineering within the reach of young men receiving a practical training in engineering shops and drawing offices, so many of whom are often placed at serious disadvantage later in their lives for want of commercial knowledge." This book is of some value to the student of accounting for cost bookkeeping, as given in Chapters V and XXIX, wherein the forms of books are taken up seriatim and fully explained.
63. Cost Accounts, by W. Strachan. In the preface to the first edition the author states: “The book does not profess to be an exhaustive treatise on cost accounts. It has been written with a two-fold object. In the first place it is hoped that it may fall into the hand of manufacturers and be the means of helping them to realize the advantages to be reaped from the adoption of a proper system of cost accounts. The second object of the