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

work is to give a short outline of the methods of keeping cost accounts applicable to different classes of manufactures, for the benefit of those engaged in accountancy who are not already conversant with the subject." The book contains also forms and specimen entries, as well as explanatory

notes.

64. Cost Accounts, by L. W. Hawkins. This book is especially desirable for students, on account of numerous forms it contains.

65. Errors in Balancing. This book is based on articles which have appeared in The Accountant. It deals, from a practical point of view, with the system of localizing errors, giving all the necessary rules.

66. Newspaper Accounts, by B. F. Norton and G. P. Feasey. This is a treatise on the books and accounts in use in large and small newspaper offices. The book contains also a specimen set of books, illustrating entries representing a half year's transactions.

67. Bookkeeping for Terminating Building Societies, by J. F. Lees. This treatise gives forms and account books, also a statement of accounts and a balance sheet, as well as a chapter on auditing, for this class of

accounts.

68. Forms and Precedents for the Use of Accountants, by H. L. Febbs, (Two Volumes). These books are for the use of accountants intending to fill the offices of trustees in bankruptcy, trustees under deeds of arrangement, and assignment receivers, and managers in chancery. It is entirely local (English).

69. Mine Accounts and Mining Bookkeeping, by James Cunnison Lawn. This is a practical manual for the use of students, managers of metalliferous mines, collieries, and others interested in mining. It contains numerous examples from the practice of leading mining companies.

70. Mortgage or Loan Tables, by Thomas D. Challoner. This work has been compiled to meet the demand of those who have periodically to make calculations in order to ascertain the amount to advance on loans repayable by installments, or to find the amount required to pay off a loan. The most ad71. Advanced Accounting, by Lawrence R. Dicksee. vanced book on the theory and practice of accounts, treating exhaustively, among other topics, "Tabular Bookkeeping," "Partnership Accounts," "Realization Accounts," Companies' Accounts," "Bankruptcy and InIt also solvency Accounts," "Bookkeeping without Books," etc., etc. contains a number of difficult accounting problems.

72. Brewers' Accounts, by William Harris. This book, although mostly local (English) in scope, yet on account of the numerous forms it contains (74), merits the attention of American accountants or students of this class of accounts.

73. Hotel Bookkeeping (Tabular System), by G. E. Stuart Whatley. The author presents in this volume the principles and rules of the tabular system of bookkeeping, adapted for hotels, as well as drapery accounts. The book also gives exercises in hotel bookkeeping, with complete forms (30), for both hotel and drapery accounts.

74. Handbook on Municipal Accounting, by R. Montgomery Bartlett.

Gives forms for municipal accounting, but the system followed is rather antiquated.

75. Publishers' Accounts, by C. E. Allen. This book deals fully with the nature and practice of the publishing business, the method of recording the transactions, and the points to be noticed in connection with the audit, and the treatment of copyright.

76. The Accountancy of Investment, by Charles Ezra Sprague. This volume contains the three parts of the author's work on the Accountancy of Investment, and includes a treatise on compound interest, annuities, amortization, and the valuation of securities. It is invaluable, not only to students of accountancy, but to brokers and bankers as well.

77. Business Education and Accountancy, by Charles Waldo Haskins, edited by Frederick A. Cleveland. In this volume are given the clear and practical views of the author on the nature and value of accountancy and business education generally. In the words of the author: "This book represents the most adanced thought of those not actively engaged in teaching profession on the subject of business training, and on the possibility of raising high professional standards in what may be called business specialties." For students of the history of accountancy it will be a help, inasmuch as about half of the book is devoted to tracing its history from the early Babylonians to the present time.

78. Auditing, by Frederick S. Tipson. This book contains all questions set in the auditing papers at the N. Y. State examination for the C. P. A. certificate, from December, 1896, to June, 1902, inclusive, with answers and explanations.

79. Practical Auditing, by George B. Renn. This is a working manual, describing in detail the method of conducting a commcreial audit, and indicating in order the successive steps of procedure. In the words of the author: "This book aims to tell the student what to do and how to do it, and it is written with the intention that its contents shall be understood by the reader."

81. Auditing, by Lawrence R. Dicksee. The popularity of this book is known to every student of accountancy, and a description seems hardly necessary. The book in its last edition has been revised and briught up to date.

82. Dicksee's Auditing, (American Edition), edited by Robert H. Montgomery. The contents of this book may be stated in the editor's words in his preface: Much of the matter herein contained is taken verbatim from Mr. Dicksee's English edition, which for many years has been the standard work on auditing, both in Great Britain and America. The principal changes, therefore, are those which are caused by the numerous differences existing between accountancy nomenclature, laws, and customs of Great Britain and the United States."

83. Auditors: Their Duties and Responsibilities, by Francis W. Pixley. While the earlier editions of this treatise were more for the student than the practitioner, the later editions cover the field to the satisfaction of both. This book, in connection with "Dicksee's Auditing," affords excellent means for acquiring theoretical knowledge of auditing. The latter