% Digitized by the Internet Archive in 2007 with funding from IVIicrosoft Corporation http://www.archive.org/details/catalogueoflibraOOinstrich CATALOGUE OF THE LIBRARY OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES Catalogue of tj)e Etbrar^ OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES PRINTED FOR THE INSTITUTE BY T. AND A. CONSTABLE 1903 rf .t1 N> PREFACE The foundation of the Library of the Institute of Chartered Accountants in England and Wales is of earlier date than that of the Charter ; the Library of the then existing Institute of Accountants, founded in 1870, having been transferred when the Charter was granted on the nth May 1880. In the following catalogue names of authors and subjects are arranged together in alphabetical order, subject-headings being in capitals, author-headings in clarendon type. There are also a certain number of title- entries in ordinary Roman type. Not only are books and pamphlets catalogued, but also the lectures, papers and principal articles in the various accountancy magazines and accountant-students' transac- tions. Except in a few cases, lectures and articles of later date than June 1902 are not included, but all books and pamphlets have been inserted up to the latest possible date; so that nearly all acquired up to the end of 1902 will be found, and some as late as March 1903. The books, lectures, etc., are entered in alphabetical order of title under both author and subject, but under subject-headings separate works are, as a rule, placed before lectures. In the book-keeping section all the books and pamphlets on book-keeping and accounts are arranged according to languages — English, French, German, Italian, Spanish — in chronological order. Under the heading ' Book-keeping : special classes of accounts ' the entries are also in chronological order, but the latest date comes first. When a title begins with the definite or indefinite L vi Preface article, the first letter of the following word is the alphabetizing letter, and a capital is used to indicate it. If the author of a particular book or lecture required be known, it is best to look under his name (rather than under the subject-heading), as entries are generally easier to find under the author's name, and also are often fuller. But if it be desired to learn what the library contains on any subject, the reader should turn to the subject-heading. In the title of a book, words in italic type or within [ ] are not in the original. Dates are put within [ ] when they are not on the title-page, but have been discovered elsewhere. If there be a note of interrogation before the date, it implies that the date is uncertain, but approximate. The place of imprint is only given in the author entries. The size of a book is only given where it seems useful information — as a rule when it is above dy. 8° or cr. \ or below post 8°. The titles of the earliest and most interesting works on book-keeping have been given in full under the authors' names, with the curious spelling, punctuation, etc. : of course the actual type and 'set' of the page cannot be reproduced in a catalogue of this character. Articles on accountancy, book-keeping, etc., will be found in the various encyclopaedias in the Library, especi- ally in the ' Encyclopaedia of accounting,' of which vol. i is already published, and which will be complete in about a year. To those who do not find this catalogue all they wish, I would say with William Oldys : — ' The labour and the patience, the judgment and the penetration, which are required to make a good index, is only known to those who have gone through with this most necessary and painful but least praised part of a publication.' T. A. ONIONS, Librarian. London, May 1903. LIBRARY RULES 1. The Library is open from lO A.M. to 8 P.M., with the following exceptions, viz., that in the month of July it is closed at 6 P.M., in the month of August at 5 P.M., and on Saturdays at 2 P.M. ; (excepting that on the six Saturdays preceding each Final Examination, it is open till 4 P.M.). 2. The articled pupils of Members of the Institute are, on obtaining a card from the Librarian, permitted to use the Library. 3. Members and articled pupils, on entering the Library, must sign their names in the book provided for that purpose. 4. The Library being mainly for purposes of reference and study, books, pamphlets, and newspapers may not be removed from the Institute. 5. Any reader damaging a book, pamphlet, or newspaper may be required to replace it or to pay a fine equivalent to its value. 6. A suggestion book is kept in the Library for the entry of any particular work thought suitable for purchase. 7. Tea and coffee, with or without bread and butter or toast, can be obtained in the Library. 8. The Librarian shall report to the Library and Publication Committee any infringement of the Rules. By order of the Council. The Institute^tjfHSIiartered Accountants in England and Wales CATALOGUE OF THE LIBRARY, JUNE 1902 ABC universal commercial electric telegraphic code ; by W. Clauson-Thue. 5th edn. 1901. Abbott (C. A. E.). The Advantage of combining theory with practice in banking : a paper. Accountant^ 1899,^. 1249. Accountants' Journal^ 1899-1900,^. 223. Abbott (Frank Sharp) A.C.A. The Factors' acts : a paper. Accountant^ April 18, 1885. Accountants' Journal^ 1885-6,^. 7. Manchester C.A.S.S. Transactions^ 1884,/. 120. ACCOMPTANT. The Accomptants closet. See Amphithalami. The Accomptant's companion ; or, the young arithmetician's guide; by T. Harper. 1761. An Essay to make a compleat accomptant, etc. ; by R. Roose. [? 1760.] The Gentleman accomptant ; by a Person of Honour [R. North]. 17 14. Accompts for landed men ; by C. Snell. Fcap. fol. [? 17 10.] ACCOUNT DUTY. A Guide to the payment of legacy, succession, probate, and account duties ; by Corrie Hudson. 10th edn. ; by A. T. Lay ton. 1896. ACCOUNT LAW. The Law of account : on the right and liability to account, the taking of accounts, and accountants' charges ; by Sydney E. Williams. 1899. The Law of joint stock companies' accounts; by A. Pulling. 1850. [Bound with Pulling's Mercantile accounts.] A Practical compendium of the law and usage of mercantile accounts, etc. ; by A. Pulling. 1850. A 2 Catalogue of the Library of the Institute of ACCOUNTANCY. {See also subdivisions below and under Accountant.) Accountancy and auditing : a paper ; by S. Cooke. Accountant^ June t)^ 1885. Accountants' Journal^ 1884-5,/. 34- Manchester C. A. S.S. Tj-ansactions, 1884,/. 123. Accountancy in its relation to finance : a paper ; by J. Lakeman. Also Leading article. Accountant, 1892, pp. 491, 537. Accountants^ Journal, 1892-3,/. 103. London C.A.S.S. Transactions, 1892,/. 46. Accountancy prospects : an address ; by C. R. Trevor. Accountant, November i, 1884. Accuracy: an address ; by J. C. Hall. 1891. Also in Incorporated Accountants' Journal, 1891-2,/. 61. Address ; by A. W. Chalmers. Accountant, March 10, 17, 1883. Accountants^ Journal, 1883-4,/. 34. Address : London Students' Society ; by F. Whinney. Accountant, May 12, 1883. A ccoujitants' Journal, 1883-4,//. 17, 24. Address of Mr. F. Whinney [at] the meeting to celebrate the Jubilee of H.M. the Queen, London, 1887. Accountant, \ZZ'j,p. 386. Proceedings to celebrate the Jubilee of H.M. the Queen, p. 7. Address on accountancy ; by C. W. Haskins. Accountant, 1900,^. 756. * The Articled clerk ' : a paper ; by G. Van de Linde. See Accountancy pamphlets, vol. i, no. 10. Accountant, 1895,//. 94^, 969. Accountants' Journal, 1895-6,/. 193. Birmingham C.A.S.S. Transactions, 1895-6,/. 5. London C.A.S.S. Transactions, 1895,/. I49- Chancery practice as affecting accountancy : a lecture ; by E. B. Cooper. Incorporated Accountants' Journal, 1895-6,/. 10 {July). Incorporated Accountants' S.S.L. Transactions, 1895,/. 45- Combines and accountancy organisation : a paper ; by G. H. Richardson. Accountant, 1900,/. 933. The Correlation of economics and accountancy: a paper; by V. V. Branford. 1901. Also in Accountant, 1901,//. 620, 642. The Difficulties and responsibilities of the profession : an address ; by J. Gordon. Accountant, 1900,/. 917. Incorporated Accounta?its' Journal, 1900-1,^. 24. Economics and accountancy : a paper ; by T. D. Neal. Accountajtt, i888,/. 815. Chartered Accountants in England and Wales, 3 ACCOUNTANCY (continued). Education in accountancy. See Accountancy education. Ethics of accountancy. See Accountancy ethics. The Evolution of accountancy : a paper; by J. Martin. Accountant^ 1899,/. 1030. Incorporated Accountants Journal^ 1899-1900,^. 22. Examination notes : accountancy : a paper ; by P. Child. Accountant^ 1895,/. i^i- Accountants^ Journal^ 1894-5,/. 2P^' London C.A.S.S. Transactions, 1894,/. 187. Les Expertises comptables [a lecture, 1899]; par G. Faure. 1902. The General counting-house and man of business ; by W. Gordon. 2nd edn. 1770. General principles : a lecture ; by C. Comins. Accountant, 1898,/. 1144. Accountants^ Journal, 1898-9,/. 191. London C.A.S.S. Transactions, 1898,/. 193. The Growing need of the higher accountancy: an address; by C. W. Haskins. Accountant, 1901,^. 869. A Guide to the accountancy profession ; by the author. 2nd edn., revised, n.d. History of accountancy See Accountancy history. How the profession may serve the community: a paper; by J. B. Greig. Accountant, 1897,/. 639. The Influence of the accountancy profession in the com- mercial sphere : a paper ; by J. Mather. Atso Leading article. Accountant, iSgS, pp. 999, 1053, Accountant si* Journal, 1898-9,^. 163. dth Provincial Meeting Proceedings, 1898,/. 64. The Joint stock companies' acts, with special reference to accountancy: a lecture ; by J. E. Joel. 1891. See Company pamphlets, vol. i, no. 3. Accountant, 1892,/. 228. Accountants^ Journal, 1892-3,/. 39. Legislation for accountants. See Accountancy legislation. The Present position of accountancy in view of recent legal decisions : a discussion ; opened by W. H. Nairne. 1896. See Accountancy pamphlets, vol. i, no. 5. Accountant, 1896,/. 228. Accountants' Journal, 1895-6,/. 289. Manchester C.A.S.S. Transactions, 1895-6,/. 207. The Profession : an article. Auditor, 1 890-1,/. 162. Professional liability : an article. Auditor, 1 890-1,/. 80. 4 Catalogue of the Lib7^ary of the Institute of ACCOUNTANCY {continued). The Progress of accountancy, and the duties which come within the scope of an accountant's practice : an address ; by A. Murray. Accountant^ December 2^^ 31, 188 1. Questions that arise in practice : a paper ; by H. C. Marshall. Accountant^ i'^%^p. 493. Accountants' Journal^ 1895-6,^. 105. London C.A.S.S. Transactions, 1895,/. 121. Random notes : a paper ; by F. N. Yarwood. Accountant, 1899,^. 954. Some notes on the profession of accountancy : a paper ; by J. W. Barber. Accountant, 1896,/. 841. Acconntants* Journal, 1896-7,^. 144. ^th Provincial Meeting Proceedings, 1896,^. 44. Some points in accountancy practice : an article. Accountant, 1901,^. 573. Some suggestive hints ; by T. F. Uttley. Accoujztants^ Journal, 1890-1,^. 99. Speaking in general, and its relations to accountancy in particular ; a lecture ; by J. Gordon. Accountant, 1893,^. 83. Accountants' Journal, 1892-3,/. 249. Leeds C.A.S.A. Transactions, 1892-3,/. 57. The Status of the profession : an article. Accountant, December 30, 1876. Theory and practice [in accountancy] : an address ; by J. S. Harmood-Banner. Accountant, 1 900, p. 1 1 1 7. Accountants' Journal, 1 900-1,/. 173. Birmingham C.A.S.S. Transactions, 1900- 1,/. 78. The Theory and practice of accountancy: a lecture; by R. D. French. Incorporated Accountants Journal, 1 899- 1 900, /. 148. Vecchie ubbie e nuovi principii riformativi in materia di . ragioneria ; [by] F. Orsini. 1878. See also newspaper cuttings, 1891 to date, and Walter oj Henlefs Husbandry, etc. ACCOUNTANCY: AMERICA. {See also under the titles oJ accountant societies.) The American Accountants' Manual, vol. i ; by F. Broaker and R. M. Chapman. [1897.] The American Association of Public Accountants : constitu- tion and by-laws, with amendments, October 8th, 1901, [and list of members. New York, 1901. Also the 1888 edn., with list of members]. Chartered Accountants in England and Wales. 5 ACCOUNTANCY : AMERICA (continued). The National Society of Certified Public Accountants in the United States : members and ofificers, constitution and by-laws, certified public accountants act; August, 1897. American Accountancy : a paper ; by T. F. Uttley. Accountants' Journal^ 1890- 1,/. 50. The Profession of accountancy viewed from an American standpoint : articles by F. Blacklock. Accountant^ igoo^pp. 13, 143, 194, 253. Accountants' Journal^ 1899- 1900,//. 209, 284, 306. The Rights and duties of public accountants from an American point of view : a paper ; by F. Blacklock. Accountant^ 1898,^. 950. Accountants' Journal^ 1898-9,/. 138. ACCOUNTANCY: AUSTRALASIA. {See also u?tder the titles of accountant societies) Our Institutes and their future position and duties in Australasia : a paper ; by F. N. Yarwood. Sydney Institute of Public Accountants' Conference^ 1901. ACCOUNTANCY EDUCATION. {See also Education) Education in accounting : an address ; by C. W. Haskins. Accountant^ 1901,/. 281. Accojintants' Journal^ 1900- 1,/. 291. The Education of accountant students : articles. Accountant^ 1^98,//. 437, 463, 491, 520. The Education of accountants : what they ought to learn, and how they are to learn it : prize essay ; by T. S. Smith. 1893. See Accountancy pafnpklets^ vol. i, 7io. 8. Accounta?it, 1894,/. 201. Accoufttaftts' Journal, 1893-4,/. 286. The Place of the science of accounts in collegiate commercial education : an address ; by C. W. Haskins. Accountant, 1 901,/. 812. ACCOUNTANCY ETHICS. The Ethics of accountancy : an address ; by J. Mather. 1888. See Accountancy pamphlets, vol. i, no. 3. Accountant, 1888,/. 830. Accounta7its' Journal, 1888-9,/. 189. The Ethics of accounting : a paper ; by H. C. Anderson. Accountafits' Magazijie, 1901,/. 192. Professional ethics : a paper ; by H. L. Price. Accountant, 1900./. 922. ■ hicorporated Accountants' Journal, 1 900-1,/. 30. Some thoughts on the ethical aspects of accountancy: a paper; by W. R. Hamilton. Accountant, 1890,//. 338, 350. Accountants' Journal, 1 890-1,/. 140. London C.A.S.S. Traits actions, 1890,/. 40. 6 Catalogue of the Library of the Institute of ACCOUNTANCY: FRANCE. French accountancy : a paper ; by T. F. Uttley. Accountants Journal^ 1 890-1,/. 75. ACCOUNTANCY HISTORY. Professional accountants : an historical sketch ; by B. Wor- thington. 1895. Accountancy [its history, etc.] : a paper ; by C. W. Haskins. Accountant^ 1900,/. loio. The Evolution of accountancy : a paper ; by J. Martin. Accountant^ 1899,/. 1030. Incorporated A ccountants' Journal^ 1 899- 1 900, p. 22. History of accountancy : a lecture ; by C. W. Haskins. Accountant^ i()Oi,p. 699. The Past and future of accountancy : an address ; by C. W. Haskins. Also Leading article. Accountant, 1900,//. 557, 567. The Present and future of accountancy : a lecture ; by W. H. Fox. 1887. Also in Accountant, 1887,/. 249. London C.A.S.S. Transactions, 1887,/. 11. The Progress of accountancy in the 19th century: an address ; by W. E. Dalton. Accountant, igoi,p. 856. View of accounts in the 13th century : a paper ; by N. Marsden. Accountants' Journal, 1 890-1,/. 263. ACCOUNTANCY LEGISLATION. Accountants' bills before Parliament: various, from 1894. {See also index to ^Accountants and ''Incorporated Accountant^ Journal^ from 1892.) Is it desirable that the profession of accountancy should be regulated by legislation ? essays by ' Areva,' by * Let Well Alone,' and by ' Protection.' Accountants^ Journal, 1895-6,//. 100, 103, 104. Legislation for the profession : a paper ; by J. Baird. Accountant, 1897,/. 643. Legislative recognition of accountancy as a profession : a paper ; by G. T. Lane. Sydney Institute of Public Accountants Conference, 1901. Recent proposed legislation relating to the profession : a paper; by R. Brown. 1893. Accountant, 1894,/. 669. Edinburgh C.A.S.S. Tra7isactions, vol. 6,/. 31. ACCOUNTANCY: SCOTLAND. {See also under the titles of accountant societies.) The Profession [in Scotland] : a retrospect : an address ; by J. Howden. 1893. Accountant, 1894,/. 646. Edinburgh C.A.S.S. Transactions, vol. 6, p. 7. Chartered Accountants m England and Wales, 7 ACCOUNTANT. {See also Book-keepmg : accountants ^ Certificates : accountants'^ Char* tered Accoicntants^ Students.) The Accountant and geometrician : containing decimals, logarithms, book-keeping, etc. ; by B. Donn. 1765. The Accountant and the actuary : a paper ; by T. Y. Strachan. Accountant^ 1888,/. 244. Accountants^ Journal^ 1888-9,^. 44. London C.A.S.S. Transactions^ 1888,/. 84. The Accountant, from vol. i, 1874-5 to date. London [1874, etc.] The Accountant in India : the Accountant-General's office : the * Military accounts ' office : the English accountant, his work and prospects : papers. Accountant, i^oi,pp. 1027, 1040, 1095. 'Accountant' law reports, 1874 to date. [From 1874 to 1888 with ' Accountant,' 1889 to date bound separately?^ The Accountant : or, the method of book-keeping ; by J. Dodson. Dy. 4°. 1750. The Accountant student : articles ; by P. Child. Auditor, 1 890-1,//. 235, 249, 265, 284. Accountants and accounting : a paper ; by G. C. Matheson. Accountant, 1897,/. 896. Queensland Institute of Accountants^ report, 1897. Accountants and actuaries : the work of the actuary : a paper; by J. M. M'Candlish. 1887. Accountant, \ZZc),pp. 518, 528. Accountants'' Journal, 1889-90,/. 182. Edinburgh C.A.S.S. Transactions, vol. i, no. 3,/. 51. Accountants and Auditors' Society. See Society of Accoun- tants and Auditors. Accountant's and bookkeeper's vade-mecum ; by G. E. S. Whatley. 1893. Accountants and life assurance : a paper ; by H. W. Andras. Accountant, 1898,//. 159, 183. London C.A.S.S. Transactions, 1897,/. 215. The Accountant's assistant : an index to the accountancy lectures and leading articles in 'The Accountant,' 'The Accountants' Journal,' the Transactions of Students' Societies, etc., during the last 30 years of the 19th century, etc. ; by T. Beckett. 1901. Accountants' bills before Parliament : various, from 1894. {See also index to ^ AccountanV and ^Incorporated Accountants JournaV from 1892.) Accountants : certified public. See Certified public ac- countants. S » Catalogue of the Library of the histitute of ACCOUNTANT {continued). Accountants' charges. See Pixley's Chartered accountants' charges, arid Williams' Law of account. The Accountant's companion : practical arithmetic, with a course of book-keeping by single entry ; by J. Seally. 1773.- The Accountant's compendium ; by S. S. Dawson. 1898. The Accountants' directory for 1877. London, 1877. The Accountant's handbook of interest states, decimal calculations, consignment and joint accounts, etc. ; by R. C. Millar. 1889. Accountants in their relation to public companies : a paper ; by J. C. Lorimer. Accountants' Magazine^ 1899, p. 222. Edinburgh C.A.S.S. Transactions^ vol. 10, p. 23. The Accountants' Journal [at first called The Accountants' Students' Journal], vol. i, 1883/^ date. London, 1883,^/^. The Accountants' Library. London, 1901, etc. In progress. An Accountant's lien : an article. Accountant^ 1901,^. 516. The Accountants' Magazine, vol. i, 1897, ^^ date. The Accountants' Manual : the questions [intermediate and final] set at the Institute of Chartered Accountants' examinations from December 1884 [to date] ; with answers thereto, etc. London [1885, etc?[. The Accountants' preliminary examination course ; by H. Foulks Lynch. [1895.] Accountants' reports for prospectuses : an article. Incorporated Accoutitants' Journal^ 1899- 1900,/. 82. Accountants' Societies on bankruptcy amendment : articles. Accountant^ 1880, March 27, April 3, 17, 24, May 8, 15, 22. The Accountants' Students' Journal. See Accountants' Journal. Accountants students' societies : their constitution, objects, and uses : a paper ; by T. F. Uttley. Accountants' Journal^ 1 888-9, jz^. 156. See also Students^ a?td the titles of students^ societies. Accountants : their duties and responsibilities : auditing : articles. Accountant., 1883, January 6, 13, 20, 27, February 2,^ 10, 24, March 3, 10, 17, 24, 31, April 7, 14, 21, 28, May $. Accountants : their duties and responsibilities : book-keeping : articles. Accountant^ 1882, August 5, 12, 19, 26, September 2, 9, 16, 23, 30, October 14, 21, 28, November ^^ 11, 18, 25, December 2, 9, 16, 23, 30. Chartered Accountants in England and Wales. 9 ACCOUNTANT {continued). Accountants: their duties and responsibilities: chancery practice : articles. Accountant., 1883, May 5, 12, 19, 26^ June 2, 9, 16, 23, 30, July 14, 21, 28, August 4, II, 18, September i, 22, 29. Accountants : their duties and responsibilities : mercantile law : articles. Accountant, 1883, September 29, October 6, 13, November 10, 24, December 15, 22, 29 ; iSS4j Jamiary 5, 12. Actuarial calculations for accountants : a lecture ; by T. Tinner. Incorporated A ccountants' Journal., 1 899- 1 900, p. 1 90. Incorporated Accountants' S.S.L. Transactions., igoo,p. 27. The American Accountants' Manual, vol. i ; by F. Broaker and R. M. Chapman. [1897.] The Business of an accountant : an address ; by J. A. Robertson. Accountant, 1895,^. 86. Calculations for accountants : a lecture ; by E. H. Turner. Accountant, \Z^2,pp. 337, 356. Accountants' Journal, 1892-3,^. 'j'j. Manchester C. A. S.S. Transactions, iSgi-2,p. 55. The Commercial instructor and accountant's guide ; [by R. C] [? circa 1842.] The Dominion accountant: or, new method of teaching the Irish national book-keeping; by W. R. Orr. 1872. The Duties of accountants and auditors: a pamphlet; by J. H. Wilkinson, n.d. See Accountancy pamphlets, vol. i, no. 11. . _ The Duties of accountants in connection with life assurance companies : a lecture ; by H. J. Puckle. ' Incorporated Accountants' Journal, 1895-6,^. 8 (October). Incorporated Accountants' S.S.L. Transactions, 1895,/. 35. Duties of accountants in relation to the initiation of a limited company : an address ; by A. E. Green. Incorporated A ccountants' Jour?ial, iSgi-2,p. 44. The Duties of accountants towards new companies : articles. Accountant, iSgg, pp. 7, 67. An Easy introduction to book-keeping for the improvement of young accountants. 1776. The Goodwill of an accountant's business : articles. Accountant, \Zc)%pp. 461, 498, 1902,/. 5. The Hindu accountant: his work and play: a paper; by G. Cecil. Accountants' Magazine, 1901,^. 430. India: the Parsee accountant: a paper; by G. Cecil. Accountants' Magazi?te, i()oi,p. 143. lo Catalogue of the Library of the Institute of ACCOUNTANT {continued). The Liability of public accountants to serve on juries : an address ; by C. F. Richardson. Accountant., December 30, 1876. The Management of combines from an accountant's point of view : a lecture ; by A. A. Gillies. Accountant., 1902,/. 554. Notes on the nature and scope of the work of a professional accountant : a paper ; by J. L. Selkirk. Accou?tta7tt^ 1901,/. 997. Incorporated Accounta?tts' Journal, 1 90 1 -2, /. 19. Office organisation and management, with special relation to accountants' offices: an essay; by ' Somerville.' Also Leading article. Accountants' Journal.^ 1897-8,//. 164, 169. Original hints for accountants : articles. Accountants^ Journal^ 1890-1,//. 195, 219, 243. Points of interest to accountants : articles. Accountant, 1900,//. 93, 121, 153, 176, 201, 325. The Position of accountants (other than auditors) under the Companies Act, 1900 ; an article. Accountants Journal, 1 900-1,/. 220. The Post-examination studies of an accountant student: a lecture ; by S. S. Dawson. Accountant, 1899,/. 1128. A ccoimtants'' Journal, 1899-1900, /. 187. Birmingham C.A.S.S. Transactions, 1899-1900,/. yj. Manchester C. A. S.S. Transactions, 1899- 1900,/. i. The Professional accountant : what he is, and what he does : an essay ; by T, H. Leavitt. Accountant, 1896,/. 751. Professional accountants : an historical sketch ; by B. Wor- thington. 1895. Profit-sharing in accountants' offices : articles. Accountant, \'^^%pp. 272, 295, 328. A Public accountant's work and duties : a paper ; by F. N. Yarwood. Accountant, iSgg,p. 285. Recent legal decisions of interest to accountant students : a lecture ; by P. Raby. Accountant, 1899,/. 1173. Accountants' Journal, 1899- 1900,/. 199. Manchester C.A.S. S. Transactions, 1 899- 1 900, /. 1 9. The Relations between accountants and their clients : a lecture ; by G. Banner. Accountant, June 2, 1883. Reminiscences of an accountant's travels : a paper ; by J. Thomas. Manchester C.A.S.S. Transactions, 1885,/. 45. Chartered Accountants in England and Wales, 1 1 ACCOUNTANT {continued). The Scope and value of accountants' work : an essay ; by W.Anderson. 1881. See Accountancy pamphlets^ vol, i, no. i. The Secretarial duties of accountants : an article. Ificorporated Accountants' Journal^ 1891-2,^/. 43, 74, 104. Subjects of inquiry open to accountants : a paper ; by T. A. Welton. Accountant^ 1896,/. 853. Accountants^ Journal,, 1896-7,/. 150. ^th Provincial Meeting Proceedings, 1896, p. 85. Suggestions for the consideration of accountants : an address ; by T. B. Moxon. Incorporated Accountants' Journal, 189 1-2,/. 22. A Talk about accountants' work : an address ; by J. Gourlay. Accountant, 1890,/. 17. Accountants' Journal, 1 890-1,/. i8. Types of Manchester men : accountants : an article from Manchester City News. Accountant, iSgo,p. 230. The Universal accountant, and complete merchant ; by W. Gordon. 2 vols. 4th edn., revised. 1777. ACCOUNTANTS' SOCIETIES. Various publications oj the following Accountants Societies, Institutes, etc., are in the library. For particulars see under the names of the Societies : — Adelaide Society of Accountants. American Association of Public Accountants. Associagao Portugueza de Contabilidade. Association of Accountants in Montreal. Birmingham and Midland Society of Chartered Accountants. Birmingham Chartered Accountant Students' Society Certified Public Accountants : National Society of Chartered Accountants of Scotland. Edinburgh Chartered Accountants Students' Society. Federal Institute of Accountants. Incorporated Institute of Accountants of New Zealand. Incorporated Institute of Accountants, Victoria. Institute of Accountants and Actuaries in Glasgow. Institute of Accountants and Adjusters of Ontario. Institute of Accountants in London. Institute of Accountants in South Australia. Institute of Chartered Accountants in England and Wales. Institute of Chartered Accountants in Ireland. Institute of Chartered Accountants of Ontario. Leeds and District Chartered Accountants Students' Association. 15 Catalogue of the Library of the Institute of ACCOUNTANTS' SOCIETIES {continued). Leicester Society of Chartered Accountants. London Chartered Accountants Students' Society. London Incorporated Accountants' Students' Society. Manchester Chartered Accountants Students' Society. Manchester Society of Chartered Accountants. ' National Society of Certified Public Accountants in the U. S. Nederlandsch Instituut van Accountants te Utrecht. New Zealand Accountants and Auditors' Association. Northern Institute of Chartered Accountants. Nottingham Society of Chartered Accountants. Queensland Institute of Accountants. Sheffield Society of Chartered Accountants. Society of Accountants. Society of Accountants and Auditors. Society of Accountants in Aberdeen. '-^ ' Society of Accountants in Edinburgh. Sydney Institute of Public Accountants. Tasoianian Institute of Accountants. ACCOUNTING. {See also Book-keeping.) Accounting as relates to the prevention and discovery of fraud, etc. ; by T. H. Leavitt. 1896. Accounting in theory and practice; by George Lisle. 1899. Accounting systems : a pamphlet ; by C. E. Le Jeune. 2nd edn. 1894. A Chat about accounting; by J. Muir. [1892.] Accountant^ 1892,/. 103. Edinburgh C.A.S.S. Transactions^ vol. 5, jz5. i [no. i.] Education in accounting : an address ; by C. W. Haskins. Accountant, 1901,/. 281. Accou7itant^ Journal^ 1 900-1,/. 291. Higher accounting : modern bookkeeping : a paper ; by G. Soule. Accountant., 1894,/. 825. Accountants' Journal., 1894-5, j?^. 134. Legal accounting and commercial bookkeeping : a paper ; by F. Blacklock. Accountant., 1898,/. 803. Accountants^ Journal, 1898-9,/. 116. Soule's Manual on auditing, and points on higher and expert accounting ; by G. Soule. 3rd edn. 1894. ACCOUNTS: COUNTY COUNCIL. The latest published accounts of the county councils of Hertfordshire, London and Oxfordshire are in the Library. Chartered Accountants in England and Wales. 13 ACCOUNTS : COUNTY PALATINE OF LANCASTER. The latest published accounts are in the Library. ACCOUNTS : MUNICIPAL. The latest published accounts of the following corporations are in the Library : — Bath, Birkenhead, Birmingham, Blackpool, Bolton, Bristol, Bury, Chester, Liverpool, London (City Chamberlain's, Shoreditch, West Ham), Manchester, Newcastle-upon-Tyne, Rotherham, Sheffield, Swansea. ACCOUNTS : TABULATION OF. The Art of digesting and tabulating accounts and returns ; byH. W.Hill. 1879. Accuracy: an address; by J. C. Hall. 1891. Also in Incorporated Accountants' Journal^ 189 1-2,/. 61. ACTIENGESELLSCHAFTEN. 5^^ Company Law : Germany. ACTUARIAL SCIENCE. {See also Annuities^ Institute of Actuaries^ Insurance.) Mathematical tables (actuarial) : logarithms, cologarithms, antilogarithms, reciprocals, commutation tables, conversion tables ; by J. W. Gordon, nd. Actuarial report on the Northumberland and Durham Miners' Permanent Relief Fund as at December 31st, 1886, 1891, 1896; by T. Y. Strachan. Actuarial report to the Midland District Miners' Fatal Acci- dent Relief Society, upon the Workmen's Compensation Act, 1897 ; by T. Y. Strachan. 1897. The Accountant and the actuary : a paper ; by T. Y. Strachan. Accountant, 1888,/. 244. Accountants!' Journal, 1888-9,/. 44* London C.A.S.S. Transactions, 1888,/. 84. Accountants and actuaries : the work of the actuary : a paper ; by J. M. M'Candlish. 1887. Accountant, 1889,//. 518, 528. Accountant^ Journal, 1889-90,/. 182. Edinburgh C.A.S.S. Transactions, vol. i, no. 3,/. 51. Actuaries' Institute. See Institute of Actuaries. Actuaries' Journal. See Journal of the Institute of Actuaries. Some actuarial calculations for accountants : a lecture ; by T. Tinner. Incorporated Accountants' Journal, 1899- 1900,/. 190. Incorporated Accountants^ S.S.L. Transactions, igoo, p. 27. Adams (Ernst A. R.). The Formation of a rate basis : a paper. Accou?itant, \Z()7,pp. 7o7,']'i,7, 14 Catalogue of the Library of the Institute of Adams (Ernst A. R.) {continued). The Jurisdiction of assessment committees : a paper. Corporate Treasurer^ and Accountants^ Institute ProceedingSy 1893-4,/. 43. Separate parishes contrasted with municipal boroughs : a paper. Corporate Treasurer^ and Accountants Institute Proceedings, 1892-3,/. 66. Adams (W. Marsham). The Shilling manual of trigonometry ; with exercises. London, 1881. Addinsell (William Arthur) A.CA. A New system of cost-taking in trade : a paper. Accountant^ 1899,/. 577. Accountants^ Journal^ 1899- 1900,/. 6. Birminghain C.A.S.S. Transactions, iBgB,p. 56. ADDRESSES: PRESIDENTIAL. 5^^ Presidential Addresses. Adelaide Society of Accountants, Incorporated. See Institute of Accountants in South Australia (Incorporated). Adgie (William) RCA. Modern book-keeping and accounts: part i, elementary; part 2, intermediate ; part 3, advanced. London, 1901-2. ADMINISTRATION. (See also Administrators.) The Law relating to the devolution of real estate on death under part i of the Land Transfer Act, 1897, and the administration of assets, real and personal ; by L. G. G. Robbins and F. T. Maw. 3rd edn. 1901. Principles of the administration of assets in payment of debts; by A. S. Eddis. 1880. Administration of debtors' estates : a paper ; by F. S. Pearson. Accountant, 1896,/. 904. The Administration of estates in bankruptcy : a paper ; by T. Ford. London C.A.S.S. Transactions, 1888,/. 31. The Administration of insolvent estates : articles. Accountant, \B'jZ,June 22, 2(),July 6, 13, 20, 27, August 10, 24, Septe?nber 14, 21. Administration of assets of deceased persons : a lecture ; by A. Hopkinson. Also Discussion on the lecture. Accountant, iB%6,pp. 706, 722. Accountants^ Journal, iZ2>6-7,pp. 157, 177. Manchester C.A.S.S. Transactions, 1886,/. 11. The Administration of estates of deceased persons : a paper ; by E. B. Cooper. Incorporated Accountants' Journal, 1892-3,//. 67, 72. Chartered Accountants in England and Wales. 1 5 ADMINISTRATION {continued). The Administration of partners' estates in bankruptcy; a paper ; by T. M. Stevens. Accountant^ 1899,/. 72 1- A ccountants' Journal^ 1 899- 1 900, p. 63. London C.A.S.S. Transactions, 1899,/. 107. The Law and practice of executorships and administrations : a lecture; by C. T. Tallent-Batcman. Accountant, September 13, 20, 1884. Accountants'' Journal, 1884-5,/. 348. Manchester C.A.S.S, Transactions, 1883,/. 119. The Legal duties of accountants in the administration of assets : a lecture ; by A. Statham. Incorporated Accountants' Journal, 1889-90,/. 48. The Present system of administering the estates of insolvent persons : a paper ; by J. G. Gibson. Also Leading article. Accountant, iZ()'j,pp. 884, 908, 935. Accountants^ Journal, 1897-8,/. 133. ADMINISTRATORS. {See also Administration, Executors.) A Compendium of the law relating to executors and administrators ; by W. G. Walker and E. J. Elgood. 3rd edn., by E. J. Elgood. 1897. Solicitor's reports to next-of-kin as to the administrator's and executors' management, etc., of their intestate's or testator's estates, etc. ; by F. Wood. 1887. A Treatise on the law of executors and administrators ; by Sir E. Vaughan Williams. 9th edn., by Sir R. L. V. Williams. 2 vols. 1893. The Duties and liabilities of executors and administrators : a paper ; by N. T. Foster. Accountant, 1893,/. 771. Accountants^ Journal, 1893-4,/. 114. Law of executors and administrators : a lecture ; by G. W. Picton. Accountant, 1899,/. 146. Accountants' Journal, 1898-9,/. 307. ADMIRALTY. The Jurisdiction of the Admiralty of England asserted ; by R. Zouch. [See Malynes (G.), Consuetudo, vel Lex Mercatoria, 1686.] Fcp. fol. 1686. Affleck (Joseph). Affleck's popular digest upon income tax, returns and repay- ment of duties ; with examples of accounts, etc. 4th edn. Manchester, 1893. 1 6 Catalogue of the Library of the Institute of After-acquired property : a paper ; by H. Jacobs. Accountant^ 1900,/. 519. Accountants^ Journal^ 1900-1,^. 65. London C.A.S.S. Tra?isactions^ 1900,/. r. AGENCY. The Law of agency and the law of bailment ; by D. F. De I'Hoste Ranking. [1898.] The Law of principal and agent ; by E. B.Wright. 1894. The Law relating to the remuneration of commission agents ; by W. Evans. 2nd edn., by W. de B. Herbert. 1900. Agency : a lecture ; by N. T. Foster. Birmingham C.A.S.S. Transactions^ 1895-6,/. 149. Factorships ; by T. G. Dickson : an address. [1890.] Edinburgh C.A.S.S. Tra?tsactions, vol. 3,/. 45. The Law of agency : a lecture ; by D. F. de I'Hoste Ranking. Birmingham C.A.S.S. Transactions^ 1897-8,/. 9. The Law of agency : a lecture ; by G. G. Alexander. Incorporated Accountants Journal., 1 89 1 -2, p. 69. The Law of agency : a paper ; by C. J. F. Atkinson. Accountant., 1891,/. 321. Accountants^ Journal 1891-2,/. 19. Leeds C.A.S.A. Transactions^ 1 890-1,/, 86. Mercantile law (principal and agent) : a lecture ; by G. Elliott. Accountant., \%ZZ,pp. 27, 38. Accountants^ Journal., 1888-9,/. lo- London C.A.S.S. Transactions., 1887,/. 188. Principal and agent : a lecture ; by A. Grierson. Accountant., 1887,/. 234. Accountants Journal., 1887-8,/. 4. Manchester C.A.S.S. Transactions^ 1886,/. 108. Principal and agent : a lecture ; by A. R. Whiteway. Accountants' Journal., 1885-6,/. 18. Principal and agent : a paper; by J. F. Kershaw. Accountant., 1899,/. 1105. Accountants' Journal., 1 899-1 900,/. 168. Agnew (William Fischer). A Treatise on the statute of frauds. London, 1876. AGRICULTURAL ACCOUNTS. 5^^ Book-keeping : agricul- tural. Aguilar (Giuseppe). II Tenitore de' libri ossia manuale teorico-pratico per la tenuta de' libri in partita-semplice e col sistema a partita-doppia. 2* edne. Napoli, 1870. Ainsley (Thomas L.). How to keep ships' accounts, and to calculate exchange at foreign ports. South Shields, [? 1897]. < w Chartered Accountants in England and Wales. 1 7 AKTIENGESELLSCHAFTEN. 5^^ Company Law: Germany. Aldcroft (W. H.). The Evolution of a life assurance fund : a paper. Accountant^ 1897,/. 109. Accountants Journal^ 1896-7,/. 249. Manchester C.A.S.S. Trans actw?ts, 1896-7,/. 68. Aldridge (E. H. Mooring). An Easy method of keeping rent and interest accounts. London, 1899. Alexander (George). The ' Simplex ' system of hotel book-keeping. London, [1895]. Alexander (George Glover). The Law of agency : a lecture. Incorporated A ccountants' Journal^ 1 89 1 -2, /. 69. ALGEBRA. {See also Probabilities^ Algebra, for colleges and schools, with examples ; by J. Todhunter. New edn. 1881. Algebraical problems, producing simple and quadratic equations, with solutions ; [also] equations of higher dimensions; by M. Bland. 9th edn, 1849. An Introduction to merchandize ; by R. Hamilton. 4th edn. 1799. ^4 Notes on finite differences ; by A. W. Su«ierland. 1885. Suma de Arithmetica Geometria Proportioni & Propor- tionalita ; [by Lucas Pacioli de Burgo Sancti Sepulchri. 1494. Also 2nd edn., 1523. The first printed book on algebra. For more information, see Pacioli (Lucas).] Allan (Alexander). See under Hardie (William). Allan (Charles E.). The Law relating to goodwill. London, 1889. AUcock (John). Municipal revenues, etc., and their control : a paper. Accountant, 1898,/. 864. Accoimtants' Journal, 1898-9,/. 113. Sinking funds for redemption of loans : a paper. Accountant, 1901,/. 987. Incorporated Accounta?tts'' Jour?tal, 1 900-1,/. 228. Allen (Clarence E.). Notes on publishers' book-keeping : a paper. Accoimtaiit, 1897,/. 156. Accountants^ Joicrnal, 1896-7,/. 281. Publishers' accounts ; including a consideration of copyright, and the valuation of literary property. London, 1897. B 1 8 Catalogue of the Libraiy of the Institute of Allen (H. C). Memorandum on the work and duties appertaining to the head office of a company registered under the joint stock companies acts, relating more especially to railways or other undertakings whose actual field of operations is removed from head quarters. Fcp. fol. London, 1902. Allen (John E.). Co-operative accounts : a lecture. Accou?ttant, 1891,/. 680. Accountants' Journal^ 1891-2,/. iii. Manchester C.A.S.S. Tra?tsactions^ iSgo-i,p. 188. Alpe (E. N.). The Law of stamp duties ; revised by A. B. Cane. 8th edn. London, 1901. Amalgamations : a lecture ; by E. Crewdson. Accountant, 1901,^. 126. Accountants' Magazine, 1901,^. 8. Edinburgh C.A.S.S. Transactions, vol. 12, p. i. Amati (L. Bartlett-). Weights, measures, moneys and interest tables. 6th edn. [Milan], 1891. America as a field for investment ; by W. J. Menzies : an address. Accounta?tt, 1892,//. 585, 597. Accountants' Journal, 1892-3,/. 125. Edinburgh C.A.S.S. Transactions, vol. 5,/. 59 \jio. 2.] American accountancy. See Accountancy : America. American accountants' manual, vol i ; by F. Broaker and R. M. Chapman. [1897.] American Association of Public Accountants: constitution and by- laws, with amendments October 8th, 1901, [and list of members. New York, 1901. Also the 1888 edn., with list of members.] American corporation legal manual ; edited by C. L. Borgmeyer. 7th annual edn. 1899. Amphithalami : or. The Accomptants Closet, etc. ; by A. Liset. \_Full title given wider author. 2 edns. 1660, 1684. See Malynes (G.), Consuetudo, vel Lex Mercatoria, 1656, 1686.] Amsdon (Edward) A.C.A. Amsdon's guide to brewers' book-keeping. London, 1881. Anderson (Henry Cockburn). The Ethics of accounting : a paper. Accountants'' Magazine, 1901,/. 192. The June [1897] examination papers [Scottish]: [answers to Intermediate and Final]. Accountant^ Magazine, 1897,/. 573. Chartered Accountants in England and Wales, 1 9 Anderson (William). The Scope and value of accountants' work : an essay. Toronto, 1881. See Accountancy pamphlets^ vol. i, no. i. Andrade (Ernest) A.C.A. Manufacturing cost accounts, their use and treatment : orize essay. Accou7itanf^ 1899,^. 168. Accountants' J our7tal^ 1898-9,/. 302. Lo7idon C.A.S.S. Transactions., i8gS,p. 221. Andras (H. W.). Accountants and life assurance : a paper. Accou7ttant, iSgS, pp. 159, 183. London C.A.S.S. Transactions, 1897,/. 215. Endowment assurances : an address. 1895. ANNALS. Annals, anecdotes and legends: a chronicle of life assurance; by J. Francis. 1853. Annals of an East Anglian bank; by W. H. Bidwell. 1900. The Annals of our time; from June 20, 1837 to [June 20, 1887] ; by J. Irving. 2 vols. 1889-90. The Annals of the Barber-Surgeons of London ; by S. Young. Dy. 4°. 1890. Annan (William). The December [1898] examination papers [Scottish]: answers. Accountants Magazine., 1899,/jZ^. 123, 198, 268. Annual practice ; by T. Snow, C. Burney and F. A. Stringer. 2 vols. Latest edition. ANNUITIES AND ANNUITY TABLES. Annuity tables for building societies and general use, shewing the present value of;^i per month for 25 years, of £\ per quarter for 50 years, and of ;^i per half-year for 50 years, at 3 [to] 8 per cent. ; by T. K. Stubbins. [1881.] Institute of Actuaries' life tables. 1872. Institute of Actuaries' text-book of the principles of interest, life annuities, and assurances, and their application. Part i, interest (including annuities -certain) ; by W. Sutton; part 2, life contingencies (including life annuities and assurances); by G. King. 1882-7. Life annuities: report of John Finlaison [1829], on the evidence and elementary facts on which the Tables of Life Annuities are founded. Dy. fol. [1829.] Old age annuities for men and women on a scheme attractive to the purchasers ; by W. W. Stephens. 1898. 20 Catalogue of the Library of the Institute of ANNUITIES AND ANNUITY TABLES {continued). On the value of annuities and reversionary payments, with tables ; by D. Jones. 2 vols. 1844. Popular tables for ascertaining the value of lifehold, lease- hold and church property, etc. ; by C. M. Willich. 1852. Tables for finding the intermediate rates of interest between I and 10 per cent, in an annuity-certain ; by W. H. Oakes. 1887. Tables of interest and annuities certain (logarithmic) ; by A. S. Hume. 1886. Tontines and life annuities return : copy of the report and observations of Mr. Alexander Finlaison, i860. Interest and annuities : a lecture ; by E. E. Price. Accountant^ November 28, 1885. Accountant^ Journal^ 1885-6,/. 121. Interest, annuities and insurance : a paper ; by T. Fatkin. Accountant., 1900,/. 104. Accountants' Journal., 1 899- 1 900, ;?>. 291. Life annuities and assurances : articles. Accountants^ Journal., 1902-3,//. 2,25. See also Fleming's Tables, Hardy's Valuation tables, Inwood's Tables. Anson (Sir William Reynell). The Law and custom of the Constitution. Part i. Parliament; 2nd edn. : Part 2, The Crown. 2 vols. Oxford, 1892. Ante- Audit: being the auditor's instructions to the employer's book-keeping staff; [by J. A. Carlill]. London, [? 1901]. Antiquaries' Society. See Society of Antiquaries. Appleby (Charles Thomas) A.C.A. See under Poppleton (George Graham) A.C.A. Appleby (W.), Bailey (H. R.) and others. A System of book-keeping specially arranged for industrial and provident [co-operative] societies. [2nd edn.] Dy. 4°. Manchester, 1896. APPORTIONMENT. Apportionment : a paper ; by A. Cudworth. Accountant^ 1887,/. 343. Accountants' Journal, 1887-8,/. 36. Apportionment : a paper ; by C. W. Mead. Accountant, 1897,/. 565. London C.A.S.S. Transactions, 1897,/. i. The Apportionment Act, 1870: articles. Accountant, i8S6,/>/>. 206, 222, 238, 242, 421. Apportionment of capital and income in financial companies : an article. Accountant, 1900,/. 761. Chartei'ed Accountants in Englaitd and Wales. 2 1 APPORTIONMENT {continued). Apportionment of establishment charges during construction : an article. Accountant^ 1900,/. 745. The Apportionment of income in trust accounts : articles. AccotmtaJit, iZZ^^pp. 186, 201, 215, 229. See also Dawson's Accountant's compendium, Lisle's Accounting. Appreciation of assets and dividends : an article. Accountant^ 1900,/. 668. Apprentices Time-Entertainer accomptantly, etc. ; by R. Dafforne. [For full title see under author.^ 3rd edn. 1 670. APPROPRIATION OF PAYMENTS. The Law of appropriation of payments : a lecture ; by J. Hislop. Accountant^ June 20, 1885. Manchester C. A. S.S. Transactions^ 1884,/. 108. See also Dawson's Accountant's compendium, and Renton's Encyclopaedia of the laws of England. ARBITRATION AND AWARD. Arbitrations : a text-book for surveyors ; by B. Fletcher. 2nd edn. 1893. Arbitrations ; by F. W. Pixley. \See Four lectures delivered to the I.e. A., \Zg\-^^and Pixley's Profession of a chartered accountant.] The Law of arbitration and awards, with statutes and forms ; by J. Slater. 3rd edn. 1898. The Law of arbitrations and awards, with precedents and statutes ; by J. H. Redman. 3rd edn. 1897. The Power and duty of an arbitrator, and the law of submission and awards, with forms and statutes ; by F. Russell. 8th edn. 1900. Redress by arbitration : the law relating to arbitrations and awards; by H. Foulks Lynch. 3rd edn. [1898.] Arbitration : a lecture ; by C. U. Yates. Accountant^ 1886,/. 25. Accountants'" Journal^ 1885-6,^. 176. Arbitration : a paper ; by J. H. Smith. Accountant^ iZZd^p. 198. Accountants' Journal^ 1885-6,/. 182. The Arbitration Act, 1889 : a paper ; by T. F. Uttley. Accountants' Journal, 1889-90,/. 143. Arbitration and awards : a lecture ; by F. S. Pearson. Incorporated A ccountants' Journal^ 1 900- 1 , /. 156. Arbitration : its advantages and its drawbacks : a lecture ; by C. Benham. Incorporated Accountants' S.S.L. Transactions, 1894,/. 157. 22 Catalogue of the Library of the Institute of ARBITRATION AND AWARD {continued). Arbitrations : a lecture ; by C. R. Trevor. Accountant, 1889,/. 252. Accountants^ Journal, 1889-90,^. 159. Manchester C.A.S.S. Transactions, 1888,/. 65. Arbitrations and awards : a lecture ; by D. F. Hart. Accountant, 1893,/. 595. Accountants^ Journal, 1893-4, j?^. 71. Manchester C.A.S.S. Transactions, 1892-3,/. 149. Arbitrations and awards : a lecture ; by J. Slater. Accountant, November 10, 17, 1883. Accou7itants' Journal, 1883-4,/. 189. Arbitrations and awards : papers ; by T. M. Stevens. Accountant, 1895,//. '^11 1 320- Accountants' Journal, 1895-6,//. 21, 37. London C.A.S.S. Trans actiotts, 1895,/. i. Arbitrations : articles. Accountant, 1884, January 26, February 2, 9, March 8, 22, April 5, 12, 26, August 30, September 6, 13, 20, 27, October ji^, 11. A Brief outline of arbitration law : a lecture ; by J. J. Parfitt. Accountant, 1898,/. 132. Accountants^ Journal, 1897-8,/. 283. Biriningham C.A.S.S. Transactions, 1897-8,/. 63. Concerning arbitrators and their awards : a lecture ; by H. Foulks Lynch. Leeds C.A.S.A. Transactions, 189 1-2,/. 47. Defects in procedure : arbitrations in reconstructions : articles. Accountant, 1901,//. 1231, 1264. The Law of arbitration : a paper ; by W. Shaw. Accountant, 1902,/. 23. Accountants^ Magazine, 1901,/. 518. On arbitration ; and on forms of balance-sheets : a lecture ; by A. Cariss. 1883. Also in Accounta?tt, April 14, 1883. Accounta7tts'' Journal, 1883-4,//. 38, 48. The Outline of the law of arbitrations : a paper ; by T. M. Stevens. Accountant, 1890,/. 449. Accountants^ Journal, 1 890-1,/. 125. Londo7i C.A.S.S. Transactions, 1890,/. 53. References, remits and proofs in Scotland : a paper ; by T. J. Millar. 1895. Edi?iburgh C.A.S.S. Transactions, vol. 8,/. 13. The Settlement of traders' claims by arbitration : a lecture ; by R. P. Lamond. Accountant, 1894,/. 360. See also Beawes' Lex mercatoria rediviva. Chartered Accountants in England and Wales. 23 Archbold (John Frederick). The Poor law, comprising the law of relief, settlement and removal of the poor, with the law relating to pauper lunatics and the poor-rate. 14th edn., by W. C. Glen. London, 1885. ARCHITECTS' ACCOUNTS. See Book-keeping: architects'. ARITHMETIC. A Treatise on arithmetic ; by J. Hamblin Smith. 8th edn. 1883. Arithmetical exercises in the form of bills of parcels, intended as an introduction to book-keeping, etc. ; by J. Newark. [?i8s6.] A Complete treatise on practical arithmetic and book-keep- ing ; by C. Hutton. nth edn. 1801. An Intire system of arithmetic . . . containing — I. Vulgar; II. Decimal ; III. Duodecimal ; IV. Sexagesimal ; V. Poli- tical ; VI. Logarithmical ; VII. Lineal ; VIII. Instrumental ; IX. Algebraical ... by E. Hatton. 1721. The Man of business and gentleman's assistant ; containing arithmetic and book-keeping, etc. ; by W. Perry. 3rd edn. 1777. A New treatise of arithmetick and book-keeping ; by A. Malcolm. 1718. A Short system of arithmetic and book-keeping; by R. Hamilton. 5th edn. 1802. Suma de Arithmetica Geometria Proportioni & Proportion- alita ; [by Lucas Pacioli de Burgo Sancti Sepulchri. 1494. Also 2nd edn., 1523. One of the earliest printed works on arithmetic. For more information, see Pacioli (Lucas)]. The Tutor's assistant; by F. Walkinghame. 62nd edn. 1823. The Young lady's guide to practical arithmetic and book- keeping ; by C. Morrison. 1820. Dodges in arithmetic : a paper ; by W. Schooling. Accountant^ 1 899, p. mi. Accountants' Journal^ 1899- 1900,/. 174. The Mystery of numbers : a paper; by A. H. Holmes. Accounta?tf, 1900,/. 1007. The Science of number: a paper; by T. F. Uttley. Accountaiits' Jotirjialt 1889-90,^. 23. Some curious coincidences of figures : a paper ; by C. R. Wainwright. Accou?ita?tt, 1886,^, 41. Accoimta7its' Jour7ial^ 1885-6,^. 155. Manchester C.A.S.S. Transactions., 1885, jz^. 30. 24 Catalogue of the Library of the Institute of ARITHMETIC {continued). See also Donn's Accountant and geometrician, Gordon's Uni- versal accountant, Hamilton's Introduction to merchandize, Harper's Accomptant's companion, Marchesini's Conta- bilita, vol. i, Seally's Accountant's companion, Streeter's Metric system. Arithmetica infinita : or, the accurate accomptant's best com- panion ; by G. Brown. 171 8. Armstrong (Reginald). Death duties : a lecture. Incorporated Accountants' Jonrftal, 1 900 1 , /. 1 86. Arnold (Horace Lucian). The Complete cost-keeper : some original systems of shop* cost-keeping or factory accounting; with the advantages of account keeping by cards instead of books, etc. New York and London, 1900. Arnott (John). The Land tax, and how to get it corrected. London, 1897. ARRANGEMENT: DEEDS OF. See Arrangements with Creditors. ARRANGEMENTS WITH CREDITORS. Arrangements between debtors and creditors : a collection of precedents ; by F. Dodd ; with introduction by H. Bolland. 2nd edn. London, 1884. Bankruptcy; by T. M. Stevens. 2nd edn., including private arrangements. 1899. The Deeds of Arrangement Act, 1887, and the Bankruptcy (Discharge and Closure) Act, 1887; with rules, forms and scales of fees, notes, etc. ; by Judge Chalmers and E. Hough. 1887. The Deeds of Arrangement Act, 1887, with the Rules, 1888, and order as to fees ; by R. Winslow. 1888. The Law as to private arrangements between debtors and creditors; by F. Wetherfield. 1887. The Law of trustees in bankruptcy, liquidators, and receivers ; by W. R. WiUson. 1897. A Lexicon for trustees in bankruptcy (and under deeds of arrangement), etc. ; by S. S. Dawson. 1899. Notes on bankruptcy, liquidations, compositions, and private arrangements ; by J. Bath. 8th edn. 1873. Precedents of deeds of arrangement between debtors and their creditors, with introductory chapters ; also the acts, and forms, etc. ; by G. W. Lawrance. 5th edn., by A. Lawrance. 1900. Chartered Accountants in Engla7id and Wales. 25 ARRANGEMENTS WITH CREDITORS {continued). The Rights and duties of liquidators, trustees and receivers ; [by H. Foulks Lynch]. 7th edn., by D. F. De I'Hoste Ranking. [1902.] A Treatise on the law of private arrangements with creditors; by G. Y. Robson. [t888.] The Bankruptcy Act and private arrangements : articles. Accountant^ 1889,/jZ^. 342, 354, 367. Composition settlements in bankruptcy in Scotland : a paper ; by J. Cook-Gordon. Accountant^ i2>()2,pp. 878, 906. Concise form of procedure on the appointment of a trustee under an assignment deed : prize essay ; by G. C. Webster. A c count ant., 1 90 1 , pp. 594, 614. Deeds of arrangement : a lecture; by A. Grierson. Accountant.^ iSgy,p. 136. Accountants^ Journal, 1896-7,/. 286. Manchester C. A. S.S. Transactions, 1896-7,/. 51. Also {revised) Accowttant, i<^oi,pp. 472, 604. Accountants^ J ourfial, 190 1-2,/. 15. Deeds of arrangement : a paper ; by F. S. Foley. Incorporated Accounta7its' Journal, 1892-3,/. 97. Deeds of arrangement : a paper ; by T. M. Stevens. Accounta?tt, 1892,/. 701. Accotmtants'' Journal, 1892-3,/. 137. London C.A.S.S. Transactions, 1892,/. 58. Deeds of arrangement : a paper ; by W. O. Clough. Incorporated A ccountants' Jotirnal, 1 890- 1 , /. 1 80. Deeds of arrangement : articles. Accountant, iZZ'^, J anuary 24, 31, February 7, 14, 21, 28. Deeds of arrangement : draft of a bill to amend the law; by O. Berry. Accountant, 1893,/. 904. Accountants Journal, 1893-4,/. 153. Lo?tdon C.A.S.S Transactions, 1893,/. 63. Deeds of arrangement with creditors : a lecture ; by R. W. Aske. Also Leading article. Accountant, 1901,/. 1387, 1902,/. 4. Deeds of assignment and compositions: a lecture; by W. A. Raikes. Accounta7it, June 21, iZ,July 5, 1884. Accoimtartts'' Journal, 1884-5,/. S^S- Deeds of assignment : articles. Accoimta7tt, 1900,//. 31, 123, 152. Deeds of inspectorship : an article. Accountant, 1902,/. 30. 26 Catalogue of the Library of tke Institute of ARRANGEMENTS WITH CREDITORS {eontimiedy The Duties and responsibilities of trustees under deeds of arrangement: prize essay ; by J. P. Titterton. Incorporated Accountants' S.S.L. Transactions^ 1895,/. 125. The Liquidation of estates otherwise than in bankruptcy : a lecture ; by T. A. Welton. Accountant^ June 16, 1883. Accountants'' Journal, 1883-4,/. 51. Manchester C.A.S.S. Transactions, 1883,/. 85. Notes on the framing of trust-deeds for creditors : a paper ; by W. Mitchell. Accountants' Magazine, 1901,/. 108. Practical suggestions for private meetings of creditors : a lecture ; by C. J. Parker. Incorporated Accountants' Journal, 1895-6,/. 121. Incorporated Accounta7its' S.S.L. Transactions, iSg6,p. 32. Private arrangements with creditors : a paper ; by G. Crowther. Accountant, 1900,/. 1005. Accountants' Journal, igoo-i,p. 148. Private arrangements with creditors : articles. Incorporated Accoimtants' Journal, 1 900-1, /. 201, 190 1-2, pp. 4, 36. Private meetings : a paper; by L. Hasluck. Accountant, 1895,/. 230. Accountants' Journal, 1894-5,/. 347. London C.A.S.S. Transactions, iSg/[,p. 205. Registration of deeds of arrangement : articles. Accountant, 1887,//. 413, 425, 437. The Remuneration of trustees under deeds of arrangement : an article. Accountant, February 28, 1885. Some notes on bankruptcy and deeds of arrangement : a paper ; by T. M. E. Attlee. Accountant, 1901,/. 728. Accountants' Journal, 190 1-2,/. no. Birmingham C.A.S.S. Transactions, 1 900-1,/. 162. Some professional views upon bankruptcy and private arrange- ments : a lecture ; by A. Edwards. Accounta7it, 1890,//. 696, 705. Accou7ita7its^ Journal, 1 890-1,/. 210. Manchester C.A.S.S. Transactions, 1 890-1,/. 64. Time table of some of the principal matters in connection with bankruptcy and deeds of arrangement. Accountant, 1898,/. 1226. Trust-deeds for creditors : a paper ; by J. P. Wood. Accountants' Magazine, 1897,/. 86. A Chartered Accounta7its in England and Wales. 27 ARRA^GEMENTS WITH CREDITORS {continued). Trustees under deeds of arrangement : a lecture ; by A. E. Ashmead. Also Leading article. Accotmtant, 1898,/^/. 102, 573. Accountants' Journal^ 1897-8,/. 273. The Working of the Deeds of Arrangement Act : articles. Accotmtant, 1888,//. 99, 129. ART DICTIONARY. A Dictionary of science, literature and art ; new edition, edited by W. T. Brande and G. W. Cox. 3 vols. Roy. 8°. 1872. Arter (John James Bedney) F.C.A. Brewery accounts : a lecture. Accoimtant, 1897,/^. 496. Accotmtajtts^ Journal, 1897-8,/. 42. Birmingham C.A.S.S. Transactions, 1896-7,/. 86. The Treatment and form of brewers' accounts. Birmingham, [1892]. ARTICLED CLERK. {See also Examinations, Students^ 'The Articled clerk': a paper ; by G. Van de Linde. 1895. See Accountancy pamphlets, vol. i, no. 10. Accountant, 1895,//. 946, 969. Accountants^ Journal, 1895-6,/. 193. Birmingham C.A.S.S. Transactions, 1895-6,/. 5. London C.A.S. S. Trajtsactions^ 1895,/. 1 49, A Principal and his articled clerk : a paper ; by T. F. Uttley. Accountants!' Journal, 189 1-2,/. 122. Ashmead (Alfred Ernest) A.C.A. Trustees under deeds of arrangement : a lecture. Accountant, 1898,/. 102. Accountants' Journal, 1897-8,/. 273. Ashmead (Edward) F.C.A. ' Cost book ' memories : a paper. Accountant, 1901,/. 762. Ashton (Arthur Jacob). Recent commercial legislation : a lecture. Incorporated A ccountants' Journal, 1 890- 1 , /. 1 69. Ashworth (Henry M.) A.C.A. Some safeguards against fraud : a lecture. Accountant, July 4, 1885. Accountants' Journal, 1885-6,/. yj. Manchester C.A.S.S. Transactions, 1884,/. 167. Aske (Robert William). Deeds of arrangement with creditors : a lecture. Accountant, i<)oi,p. 1387. 28 Catalogue of the Library of the Institute of ASSESSMENT. {See also Rating.) The Assessment and collection of rates in municipal boroughs : a paper ; by W. Gunner. Corporate Treasurers' a?id Accountants'' Institute Proceedi7igs^ 1889,/. 25. The Jurisdiction of assessment committees: a paper; by E. A. R. Adams. Corporate Treasurers' and Accou7itants' Institute Proceedings, 1893-4,/. 43. ASSETS. The Law relating to the devolution of real estate on death under part i of the Land Transfer Act, 1897, and the administration of assets, real and personal ; by L. G. G. Robbins and F. T. Maw. 3rd edn. 1901. Principles of the administration of assets in payment of debts; by A. S. Eddis. 1880. Administration of the assets of deceased persons : a lecture ; by A. Hopkinson. Also Discussion on the lecture. Accou?tta?tt, i2>2>6, pp. yo6, 722. Accou7ita7tts' Jour7ial, 1886-7,//. 157, 177. Ma7ichester C.A.S.S. Transactio7is, 1886,/. 11. Division of surplus assets : articles. Accou7ttant, 1891,/^. 218, 234, 275. ASSIGNMENT: DEEDS OF. See under Arrangements with creditors. Associagao Portugueza de Contabilidade : estatutos. Lisboa, 1885. ASSOCIATION. Association for the Consideration of the Amalgamation of Manchester and Salford. Report of the Joint Executive Committees, presented 15th October, 1888; with the reports of the consulting accountant [Edwin Guthrie, F.C.A.], etc. Fcp. fol. [Manchester, 1888.] Association for the Promotion of the Amalgamation of Manchester and Salford. Rejoinder of the Executive Committee to the report of the Council of the county borough of Salford, presented 8th August, 1889; with the rejoinder of the consulting accountant [Edwin Guthrie, F.C.A.]. Fcp. fol. [Manchester, 1889.] The Association of Accountants in Montreal : by-laws. Montreal, 1898. Chartered Accountants in England and Wales. 29 ASSOCIATION {continued). A Model association [the Liverpool and District Flour and Bread Trade Association] ; with special reference to the relation of local associations to the National Association : a paper ; by B. Howorth. Accountant^ 1899,/. 679. ASSURANCE. See Insurance. ASSURANCE MAGAZINE. See Journal of the Institute of Actuaries. ASYLUM ACCOUNTS. 5^^ Book-keeping : asylum. Athenaeum : journal of literature, science, the fine arts, music, and the drama, July, 1893 to date. Roy. 4°. Atkin (Francis) A.C.A. Book-keeping made easy : or, how to open a set of books by double entry. London, [? 1886]. Atkinson (Charles Joshua Fearnside). The Law of agency : a paper. Accountant^ 1 891,/. 321. A ccountants' Journal^ 1 89 1 -2, /. 19. Leeds C.A.S.A. Transactio7is^ 1 890-1,/. 86. ATLAS. The Royal illustrated atlas of modern geography; by N. Shaw. Folio. \J circa i860.] Stanford's New map of the County of London on the scale of four inches to one mile. Obi. fol. 1894. 'The Times' atlas: 173 maps and index to 130,000 names. Cr. fol. 1895. Attfield (J. H.). See under Bogle (John Douglas Stewart) A.C.A, Attlee (Thomas Morris England) A.C.A. Colliery accounts : a lecture. Accountajit^ December 19, 1885. Accountants' Journal^ 1885-6,/. 137. Some notes on bankruptcy and deeds of arrangement : a paper. Accountant., 1901,/. 728. Accounta?its' Journal^ 190 1-2,/. no. Birmi7ighani C.A.S.S. Transactions^ 1900-1,/. 162. Aubrey (W. H. S.). Stock Exchange investments : the theory, methods, practice, and results. London, 1896. AUCTIONEERS' ACCOUNTS. See Auditing: auctioneers^ accounts, and Book-keeping : auctioneers'. 30 Catalogue of the Library of the Institute of AUDIT NOTE-BOOK. Audit note-book [a specimen], London, [? 1894]. An Audit note-book, and how to keep it : prize essay ; by J. A. Meelboom. Accounta?tt, 1893,/. 593. Accoimtants' Journal^ 1893-4,/. 75. Lo7ido7i C.A.S.S. Transactions^ 1893,/. 46. Audit note-books, and how to keep them : articles. Accounta7tts' Joiir?ial^ \Z<^yi^^pp. 146, 170, 178, 202. AUDITING AND AUDITORS. {See also subdivisions below, Audit notebook. Certificates: auditors'.) Auditing : a practical manual for auditors ; by L. R. Dicksee. 1892. Also 2nd edn., 1895 ; 4th edn., 1900.^ . ^'/o^ f f 01 Auditing. [Lectures 3 and 4 in F. W. Pixley's 'The Profession of a chartered accountant,' etc. 1897.] /Auditors : their duties and responsibilities ; by F. W. Pixley. 1881. Also 2nd edn., 1881 ; 3rd edn., 1881 ; 4th edn., 1887 ; 5th edn., 1889; 6thedn., 1891; 7th edn., 1896; 8th edn., 1901. The Gentlemans Auditor : or, a new and easie method for keeping accompts of Gentlemens Estates ; with the manner of auditing and stating the accompts, etc. ; by T. R. 1707. A Practical compendium of accounts ; by J. Hunter. 2nd. edn. 1867. Soule's manual on auditing : suggestions to auditors, re- ceivers and liquidators. 3rd edn. Imp. 8^ Auditors : a paper; by A. H. Gibson. 1894. See Auditi7ig pamphlets, vol. i, 710. 4. Accoic7ita7it, 1894,/. 901. Accou7ita7its'' Jour7ial, 1894-5,/. 163. The Companies Act, 1900, from an auditor's point of view ^ a paper; by F. W. Pixley. 1901. See Co7npa7iy pa7>iphlets, vol. i, no. 6. Accountant, i()oi, pp. 669, 713. A ccou7tta7its'' Joiir7ial, 1 90 1 - 2 , /. 1 00. London C.A.S.S. Transactio7is, igoi,p. 122. * Concerning auditing ' : an address ; by J. B. C. Miles. 1895. See Auditi7ig pa77iphlets, vol. i, 7to. 5. The Duties of accountants and auditors : a pamphlet ; by J. H. Wilkinson, n.d. See Accou7itancy pa77iphlets, vol. i, 7to. 11. The Duties of auditors under the Companies Act, 1900, with counsels' opinion, and the act in extenso. 1901. The Preparation and audit of income and expenditure accounts : a lecture ; by G. Van de Linde. 1885. See Auditi7ig pa77iphlets, vol. i, 7io. 8. Accou7itant, April 25, May 2, 1885. Accou7itants'' Jour7ial, 1885-6,/. 9. Chartered Accountants in England and Wales. 3 1 AUDITING AND AUDITORS {continued). Statutes and statutory regulations affecting company auditors : a paper ; by R. F. W. Fincham. See Auditing pamphlets^ vol. i, no. 3. Accountant^ iSgg,p. 121 1. Accountants' Journal^ 1899-1900,^. 211. LoJtdofi C.A.S.S. Transactions, 1899,/. 133. Accountancy and auditing : a paper ; by S. Cooke. Accountant, June 6, 1885. Accountajtt^ Journal, 1884-5,/. 34- Manchester C.A.S.S. Transactions, 1884,/. 123. Accountants : their duties and responsibilities : auditing : articles. Accountant, \%Z% January 6, 13, 20, 27, February 3, 10, 17, 24, March 3, 10, 17, 24, 31, April 7, 14, 21, 28, May 5. Ante-audit : being the auditor's instructions to the employer's book-keeping staff; [by J. A. Carlill. ? 1901]. An Audit : its responsibilities and possibilities : a paper ; by W. J. Smith. Accountant, 1899,/. 1031. Incorporated Accoufttattts' Journal, 1 899- 1 9CX), p. 29. Audit record book : an article. Accountants^ Magazi7ie, 1901,/. 248. Auditing : a discussion ; by A. S. Brewis, and others. Manchester C.A.S.S. Transactions, 1886,/. 81. Auditing : a discussion ; by M. L. Walkden, and others. Accounta?it, 1887,//. 63, 192. Manchester C.A.S.S. Transactions, 1886,/. 46. Auditing : a discussion ; by W. H. Payne, and others. Incorporated Accountants' S.S.L. Transactions, 1896,/. 2. Auditing : a lecture ; by J. A. Sisson. Also Leading article. Accoimtant, i2>?>7,pp. 125, 169. Accou7itants' Journal, 1886-7,/. 222. Auditing : a lecture ; by J. Slocombe. Accountant, December c), id, iZZz. Accountants' Journal, 1883-4,/. 27. Auditing : a lecture ; by W. J. Jones. Accountant, May 24, 31, 1884. Accountants' Journal, 1884-5,/. 288. Auditing : a paper ; by C. R. Trevor. Accountant, 1889,/. 658. Accountants'' Journal, 1889-90,/. 249. London C.A.S.S. Transactions, 1889,/. 204. Auditing : a paper ; by F. W. Pixley. Accountant, May 26, 1883. Accountants' Journal, 1883-4,/. 78. Auditing : a paper ; by F. W. Pixley. Accoictitant, 1887,//. 676, 686. Lotidon C.A.S.S. Transactions, iSS7,p. 98. 32 Catalogue of the Library of the Institute of AUDITING AND AUDITORS {continued). Auditing : a paper ; by W. C. Eddis. Accounta?tt, 1899,^. 231. Auditing : articles. Accountant^ May 13, 27, 1876. Auditing : articles. Accoimtants' Journal^ 1883-4, j2>. 241; 1884-5,//. 266,285, 305- Auditing : prize essay ; by J. H. Bourne. Accoimta7tt, 1887,/. 330. Accountants' J our 7ta I ^ 1887-8,/. 52. Auditing : prize essay ; by W. E. Stacey. Accountant^ 1887,/. 345. A ccounta7tts^ Journal^ 1887-8,/. 38. Auditors and accounts : articles. Accountant, i^9ZyPP- 25, 45? 5O5 io3- Auditors and certificates as to stock : a debate ; by A. S. Cavell, and others. Also Leading article. Accotmtant, 1902, pp. 447, 562. Auditors and public companies : a paper ; by T. F. Uttley. Accoimta7its' Journal, 189 1-2,/. 51. Auditors and summarised balance sheets : an article. Accou7ita7tt, 1 90 1,/. 413. Auditors and their liabilities : a lecture ; by O. M. Wihl. Incorporated Accou7tta7its' Jour7tal, 1897-8,/. 187. An Auditor's duties : a paper ; by J. M. Wade. Accotmtant, 1894,/. 574. An Auditor's duties and responsibilities : a lecture ; by H. L. Price. Accou7ita7it, 1896,/. 611. Accounta7its' Jour7ial, 1896-7,/. 104. hicorporated Accou7ita7tts' Journal, 1 895 - 6, /. in. An Auditor's duty in respect of depreciation : a lecture ; by O. H. Caldicott. Accounta7it, 1896,/. 74. Accou7tta7its' Jour7ial, 1895-6,/. 250. Bir77ii7igha77i C.A.S.S. Tra7isactio7ts, 1895-6,/. 78. Audits and certificates : a lecture ; by F. Whinney. Accountant, 1891,/. 836. Accoic7ita7tts' Jour7ial, 1 891-2,/. 165. Edinburgh C.A.S.S. Tra7isacti07is, vol, 4, 7to. 5. Also {revised) Accou7tta7it, 1892,/. 404. A ccounta7tts^ Journal, 1892-3,/. 53. Lo7idon C.A.S.S. Tra7isactions, 1892,/. 17. Audits : articles. Accou7ita7it, 1 88 1, April 23, 30, May 14, Ju7ie 4, July 2, Decei7iber 17. Chartered Accountants in England and Wales. 33 AUDITING AND AUDITORS {continued). Book-keeping and auditing : a lecture; by C. R. Trevor. Accou7itants^ Journal^ 1883-4,^. 55. Ma7tchester C.A.S.S. Tra7isactio7is^ 1883,/. 29. Can an audit be such as to effectually prevent fraud ? a dis- cussion ; by H. G. Judd, and others. AccoimtaTtt^ 1902,^. 241. Codification of an audit: a paper; by E. Crewdson. Accounta7it, 1902,/. 214. Contested points in auditing practice : a discussion ; by W. Moss, and others. Also Leading article. Accoimtant^ 1899,//. 308, 412. Accou7tta7tts' Jour7ial^ 1898-9,/. 335. MaTtchester C.A.S.S. Tra7isactio7is^ 1898-9,/. 183. The Criminal liability of auditors : articles. AccountaTtt, 1900,//. 1045, 1069, 11 33. A Criticism of the opinions of some chartered accountants on the routine work of an audit : a lecture ; by E. M. Carter. 1893. See AudittTig pa77tphlets^ vol. i, no. i. Acfotmtant, 1894,/. 13. Accoimta7tt^ JourTial^ 1893-4,/. 214. Debate on duties of a professional auditor ; by A. Murray, and others. MaTtchester C.A.S.S. Tra7isactio7is^ 1883,/. 140. The Detailed verification of investments : prize essay ; by * Londiniensis ' [S. G. Smith]. Also Article on * Inscribed stock.' Accotmta7tts' JourTial, 1 900-1,//. 281, 290, Directors v. auditors : articles. Accou7tta7tt, 1894,//. 29, 53, 173, 839 ; 1895,//. 349, 589, 693, 1045 ; 1900, pp. 95, 365 ; 1902,//. 276, 407. Discussion on practical points raised by members. l7zcorpo7ated AccotmtaTtts' S.S.L. Tra7tsactt07ts, 1901,/. 42. District auditors and their clerks : alleged jobbery and incompetence : extracts from ' The Councillor and Guardian,' 1899. Fcp. fol. > Also 171 Accoimta7it^ ^^99, PP- 349) 403, 426. The Duties and liabilities of auditors : an article. hicorporated Accounta7it^ Journal^ 1895-6,/. 4. The Duties and responsibilities of auditors : a paper ; by E. Carr. Accoimtant, 1901,/. 990. l7icorporated Accou7ita7its' Jour7ial^ 1901-2,/. 11. Duties and responsibilities of auditors : articles. Accoimta7it, 1899,//. 980, 990, 1121, 1203, 1223. C 34 Catalogue of the Library of the Institute of AUDITING AND AUDITORS {continued'). The Duties of a professional auditor: a paper; by D. Chad- wick. Also Discussion on the paper. Accountant., September 29, November 3, 1883. Accountants Journal., 1883-4,^. 138. The Duties of an auditor in relation to the valuation of assets : prize essay ; by H. J. B. Stephens. Incorporated Accountants' Jour7ial., 1893-4,/. 46. The Duties of auditors: a paper ; by C. Woolley. Accountant., iSgg,p. 822. The Duties of auditors : a symposium ; reprinted from Practical Accounting, New York. Accountant., \%c)(i.,p. 259. Duties of auditors in auditing balance sheets of limited liability companies : a lecture ; by G. A. Scott. Incorporated Accountants' S.S.L. Transactions., 1894,/. 138. The Duties of auditors under the Companies Act, 1900: articles. Accountant, 1900,//. 1135, ii57> 1185. The Examination of invoices : an article. Accountant, June (^, 1885. Accountants' Journal, 1885-6,/. 17. How to prepare for an audit : Urban district councils ; Boards of guardians ; Rural district councils ; Overseers and parish councils : an article. Accountants' Journal, 1899-19CK),/. 151. Is the auditor of a public company justified in giving an unqualified docquet when he knows of the existence of hidden reserves? a discussion ; by A. M. Svc\\\ki, and others. Accountant, igoi,p. 227. The Law relating to audits and auditors : a paper ; by J. M. Ross. Accountant, 1895,/. 19. The Liabilities of auditors of companies with especial refer- ence to the Companies Act, 1900 : a paper; by J. M. Easton. Also Leading article. Accountant, ic)oi, pp. 501, 895. Accountants' Journal, 1901-2, /. 26. The Liabilities of auditors under the companies acts : a paper ; by L. R. Dicksee. Also Leading article. Accountant, 1898,//. 500, 597. Accountants' Journal, 1898-9,/. 41. London C.A.S.S. Transactions, 1898,/^. 49. Liability of auditors : articles. Accountant, \goo,pp. 173, 198, 217, 261, 281 ; \()oi,pp. 6, 41 102, 133. Chartered Accountants in England and Wales. 35 AUDITING AND AUDITORS {continued). The Limits which a chartered accountant should place on his duties and responsibilities as an auditor : prize essay ; by B. S. Harvey. Accountant^ 1897,/. 372. Accoiaitants* Journal^ 1896-7,^. 341. London C.A.S.S. Transactiojts^ 1896,^. 189. The Methods by which the existence and value of the debtors and creditors on a balance sheet may be verified : prize essay ; by J. W. Vincent. Accountant^ 1901,/. 399. Accountants' Journal^ 1901-2,^. 9. London C.A.S.S. Transactions^ 1900,/. 109. The Nature and extent of an auditor's responsibility : a paper; by W. Robertson. Accountant^ 1897,/. 632. The Necessity of a manual on auditing : a paper ; by R. J. Milburne. Also Articles. Accountant., June 18, 25, 1881. The New companies act as affecting auditors : an article. Incorporated Accountants'* Jour7tal, \<^oo-\^p. 67. Notes on auditing : a paper ; by J. Paterson. Accou7tta?it^ 1897,^. 161. Accountants' Journal, 1896-7,^. 293. Lo7tdo7i C.A.S.S. Transacti07ts, 1896,/. 99. On the mode of conducting an audit : prize essay ; by A. Drummond. Accotmta7tt, 1891,^/. 341, 377. Accountants' Journal, 1891-2,^. 32. Other methods of proving ledgers and accounts than by detail checking : prize essays ; by A. W. Retchford and by J. H. Bardsley. Accountant, iZc^i^p. 631. Accountants' Journal, 1892-3,/. 131. Ma7ichester C.A.S.S. Transactions, i8gi-2,p. 142. The Position of auditors in relation to shareholders and the law : a paper ; by A. St. Ledger. Clueensla7id histitute oj Accountants' Report, 1896. Questions that arise in practice : a paper; by H. C. Marshall. Accounta7it, 1895,/. 493. Accountants Journal, 1895-6,/. 105. Lo7tdon C.A.S.S. Tra7isactio7is, 1895,/. 121. The Responsibilities of auditors : a paper ; by T. Gregory. Accou7ita7it, 1894,/. 956. Accou7tta7its^ Journal, 1894-5,/. 197. ^th Provincial Meeti7ig Proceedi7igs, 1894,/. 100. The Responsibilities of auditors : an article. Accoimtants^ Jour7tal,\i2>()2-'^, p. 46. 36 Catalogue of the Library of the Institute of AUDITING AND AUDITORS {continued). The Responsibilities of auditors: articles. Accountant, April i, 1882 ; 1895,//. 6, 27, 49. The Responsibility of auditors : an article. Incorporated Accountants' Journal, 1 898-9, p. 191. The Responsibility of auditors in respect of prior accounts : an article. Accountant, 1901,/. 937. Some aspects of the Companies Act, 1900, with especial reference to the duties of auditors and company-secretaries : a lecture ; by F. E. Bradley. Accountant, 1901,^.23. Accountants' Journal, 1 900-1,/. 225. The Status and functions of elective auditors : a paper ; by T. Swarbrick. Accountants* Journal, 1885-6,/. 87. The Status and responsibility of auditors under the Com- panies Act, 1900 : a paper; by A. H. Gibson. Also Leading articles. Accountant, 1901,//. 1139, 1209, 1229. Accountant^ Journal, \cp\-i,p. 205. 'jth Provincial Meeting Proceedings, 1901,/. 107. Surprise visits of auditors : a discussion ; by W. D. Elgar, and others. Incorporated Accountants Journal, 1 900-1,/. 96. Incorporated Accountants' S.S.L. Transactions, 1900,/. 120. The Treatment of bad and doubtful debts : a discussion ; by G. Palmer, and others. Incorporated Accountants S.S.L. Transactions, 1895,/. TJ. The Value of an audit : an address ; by E. Hull. Accountant, 1897,/. 312. Accountants Journal, 1896-7,/. 317. Manchester C.A.S.S. Transactions, 1896-7,/. 86. The Value of an audit : articles. Accountant, 1894,//. -]-], 103, 213, 281, 322, 346, 365, 971. The Value of professional audits : articles. Accountant, August i, 22, 1885. The Value of surprise audits : prize essay ; by T. H. Robinson. Accou7ita7its'' Journal, 190 1-2,/. 31. The Verification and value of book debts for the purpose of a balance sheet : a paper; by J. B. Batchelor. Accou7ita7it, 1 90 1,/, 51. Accountants'' Jour7tal, 1 900-1,/. 240. The Verification of book debts for the purpose of a balance- sheet : prize essay ; by F. demons. Accountants Journal, 1 900-1,/. 141. Chartered Accountants in England and Wales. 37 AUDITING AND AUDITORS {continued). What is an auditor? articles. Accountant, i?>99,pp. 739, 74i, 760, 794, 825, 877, 927. See also Newspaper cuttings, 1891 to date) Walter of Henley's Husbandry, etc. AUDITING : AGENTS' ACCOUNTS. See Dicksee's Auditing. AUDITING: ARCHITECTS' ACCOUNTS. See Dicksee's Auditing. AUDITING: AUCTIONEERS' ACCOUNTS. Auctioneers' accounts and their audit : prize essay by ' Gone ' [E. M. Worsfold]. Also Essay by ' Rostrum,' and by ' Cor.' Accountants' Journal, 1893-4, /j^. 277, 279; 1894-5,/. 23. AUDITING: BANKS. The Audit of banks and mercantile firms (with or without branches at home or abroad): a lecture; by G. Van de Linde. See ' Book-keeping and other papers? Accou7ttant, i?>()7,pp. 1184, 1202, 1221. A ccountants^ Journal, 1897-8,/. 211. Birmingham C.A.S.S. Transactions, 1897-8,/. 115. London C.A.S.S. Transactions, 1897,/. 132. Manchester C.A.S.S. Transactions, 1897-8,/. 46. The Auditing of bank accounts : articles. Accountant, iZyc), January 18,/^. 3, 9, February 15,//. 3, 5, March i,/. 7, May 10,/. 3, May 17,/. 3, June 14,/. 3. Bank accounts and their audit : papers ; by A. W. Smith. Accountants^ Magazine, 1898,/. 450, iSgg,p. 405. Bank auditing : a paper ; by K. M. Gourlay. 1895. Edinburgh C.A.S.S. Transactions, vol. 7, p. 133. Bank auditing : a paper ; by T. A. Welton. Accountant, October 18, 1884. Accountants' J ou7'nal, 1884-5,/. 381. Bank auditing : an address ; by F. Whinney. Accountant, 1898,/. 218. Bank audits : an article. Accou?ttants^ Jour?ial, 1892-3,/. 150. Bank audits : articles. Accountant, November 17, 24, 1883 ; February 9, 23, 1884. A Few suggestions on a bank audit : an address ; by W. N. Fisher. Also Leading article. Accountant, iZZZ, pp. \o, \%. Accountants'' Journal, 1887-8,/. 187. Lo7idon C.A.S.S. Trarisactions, \ZZ7,p. 204. ;^S Catalogtie of the Library of the Institute of AUDITING: BANKS {continued). Some notes for the audit of bank accounts : a paper ; by J. S. Stocks. Accounta7it^ 1891,/. 337. Accountants^ Journal^ 189 1-2,/. 6. Loftdon C.A.S.S. Tra7tsactio7is, 1891,/. 53. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: BANKS (SAVINGS). The Audit of savings banks accounts : an article. Accountant^ 1889,^. 444. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: BRANCH ACCOUNTS. Company audits : foreign branches : articles. Auditor., 1 890-1,//. 186, 201. See also Dicksee's Auditing. AUDITING: BREWERIES. Brewery accounts and their audit : a paper ; by H. S. Blackborow. Accotmta7it, 1899,//, 448, 474. Company audits : brewery accounts : articles. Auditor., 1 890-1,//. 144, 167. See also Dicksee's Auditing. AUDITING: BUILDING SOCIETIES. The Audit of the accounts of building societies : a paper ; by F. W. Pixley. See ' The profession of a chartered accou7itant^ Auditing pa77tphlets, vol i, no. 10. Accounta7it, 1894,//. 452, 469. Accou7tta7its' four7tat^ 1894-5,/. 32. London C.A.S.S. Transactions, 1894,/. 28. Auditors and auditing considered in relation to building societies: a pamphlet; by J. T. Stanesby. 1875. See Auditing pa77iphlets, vol. i, no. 11. The Audit of a building society's accounts : prize essay ; by S. H. Croucher. Incorporated Accountants' S.S.L. Tra7is actions, 1894,/. 146. The Audit of building societies' accounts : articles. Accountant, 1892,//. 765, 785, 791, 832, 869, 913, 941. The Audit of building society accounts : a lecture ; by E. S. Goulding. Incorporated Accountants' fournal, 1 900-1,/, 207. Chartered Accotcntants in England and Wales. 39 AUDITING: BUILDING SOCIETIES {continued). Building and land societies, [with] notes on their accounts and audit: a paper; by J. H. Rogers. Accountant^ 1901,/. 506. Accountants' Journal^ 1901-2,^. 44. Birmingham C.A.S.S. Transactions, 1 900-1,/. 182. See also Dicksee's Auditing, Pixley's Auditors, Lees' Book- keeping for terminating building societies. AUDITING: BURGHS. {See also Auditing: 7nunicipal accounts.) Burgh audits : a paper ; by H. MacMillan. Accountant, 1902,/. 53. Burgh loans and burgh audits : a paper ; by J. Row-Fogo. Accountants^ Magazine, 1898,/. 380. The Audit of the accounts of police burghs : a paper ; by J. Row-Fogo. Accountants^ Magazine, 1897,/. 418. AUDITING: CHARITABLE INSTITUTIONS. {See also Auditing: hospitals.) Report of the special committee of the Charity Organisation Society on the preparation and audit of the accounts of charitable institutions, 1890. Fcp. fol. 1890. The Audit of the accounts of charitable institutions : a paper ; by A. J. Hill. Accountant, 1896,/. 559. Accountants' Journal, 1896-7,/. 99. London C.A.S.S. Transactions, 1896,/. 61. Preparation and audit of accounts of charitable institutions : articles. Accountant, 1890,//. 160, 173, 189. The Preparation and audit of the accounts of income and expenditure relating to charitable institutions : paper by G. Van de Linde. 2nd edn. 1888. See Book-keeping pamphlets, vol. \,no. 5. See also Dicksee's Auditing. AUDITING: CHURCH ACCOUNTS. Church organization, accounts and audit, a manual for churchmen and nonconformists; by H. C. Marshall. 1894. See also Dicksee's Auditing. AUDITING: CLUBS. See Dicksee's Auditing, Pixley's Auditors. AUDITING: COLLEGES. See Dicksee's Auditing, Pixley's Auditors. 40 Catalogue of the Library of the Institute of AUDITING: COLLIERIES. Colliery auditing : a paper ; by J. Greig. Accountant^ 1890,/. 201. Accountants' Journal^ 1 890-1,/. 82. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: COMMERCIAL ACCOUNTS. The Audit of banks and mercantile firms (with or without branches at home or abroad): a paper; by G. Van de Linde. See ' Book-keepifig and other papers.^ Accountant^ iZgj,pp. 11 84, 1202, 1221. A ccounta?its^ Journal, iSg7-8,p. 211. Binnmghain C.A.S.S. Transactions, jSgy-S,p. 115. London C.A.S.S. Transactio7is, i2>()7,p. 132. Manchester C.A.S.S. Transactions, 1897-8,/. 46. Auditing commercial and company books : a paper ; by G. J. Hutton. Also Leading article. Accountant, 1889,//. 562, 574, 592, 613. Accountants' Journal, 1889-90,/. 193. Edinburgh C.A.S.S. Tra?ts actions, vol. 2, p. 47. Chartered accountants as experts in commerce and manu- factures : a lecture ; by O. H. Caldicott. Accountant, 1897,/. 524. Accountants'' Journal, 1897-8,/. 37. Birmingham C.A.S.S. Transactions, 1896-7,/. 127. London C.A.S.S. Transactions, 1897,/. 14. The Investigation of the accounts of commercial undertakings previous to their conversion into public companies : an address ; by F. W. Pixley. Accountant, 1890,//. 120, 134. Accountants Journal, 1 890-1,/. 53. Edinburgh C.A.S.S. Transactions, vol. 3,/. 71. London C.A.S.S. Transactions, 1890,/. 6. The Practice of auditing commercial accounts : a lecture ; by T. Plumpton. 1890. See Auditing pamphlets, vol. i, no. 7. Accountant, 1890,//. 169, 184. Accountants' Journal, 1 890-1,/. 89. Manchester C.A.S.S. Transactions, 1889-90,/. 80. The Procedure in the complete audit of the accounts of a commercial firm : prize essay ; by H. Morgan. Incorporated Accountants' Journal, 190 1-2,/. 163. See also Dicksee's Auditing. AUDITING: COMPANIES (IN GENERAL). The Appointment of first auditor to a company : articles. Accountant, 1899,//. 35, loi. Chartered Accountants in England and Wales. 41 AUDITING: COMPANIES (IN GENERAL) {continued). Audit notes on the close of a company's accounts : a paper ; by B. Cookson. Accountant^ 1893,/. 399. Accountants' Journal., 1893-4,/. 23. The Audit of private limited companies' accounts : articles. Accountant, 1898, j?!^/. 768, 953. Auditing commercial and company books : a paper ; by G. J. Hutton. Also Leading article. Accounta?it, \ZZ%pp. 562, 574, 592, 613. A ccoufttajits^ Journal, 1889-90,/. 193. Edi7tburgh C.A.S.S. Transactions, vol. 2, p. 47. The Auditing of public companies : a paper ; by F. G. Newton. Accountants' Magazine, 1899, p. 486. Auditing, with special reference to the accounts of joint stock companies : prize essay ; by W. Glasier. Accountant, 1891,/. 421. Accountants' Journal, 1 89 1 -2, /. 68. London C.A.S.S. Transactions, 1891,/. 63. The Best methods of dealing in companies' accounts with shares acquired in exchange for properties sold, under- writing services, etc. [and] On the value to be placed on shares unquoted : a discussion ; by H. E. Barham, and others. Accountant, 1899,/. 201. Accountants' Journal, 1898-9,/. 327. London C.A.S.S. Transactions, 1898,/. 238. Chartered accountants as auditors of companies: a paper; by E. Cooper. Accountant, 1886,/. 644. Accountants' Journal, 1886-7,/. 129. 1st Provincial Meeting Proceedings, 1886, /. 72)' Company audits : articles. Auditor, 1890-1,//. 114, 128, 144, 167. Company legislation and the audit: a paper; by W. L. Jackson. Also Leading article. Accountant, 1902,//. 364, 457. The Duties and responsibilities of an auditor to a public company : prize essay ; by A. W. Rooke. Incorporated Accountants' Journal, 1894-5,/. 87. The Duties of auditors towards new companies : articles. Accountant, i2>()C),pp. 7, 67. The First audit of a joint stock company's accounts : a lecture ; by J. C. Bolton. Accountant, December 12, 1885. Accountants' Journal, 1885-6,/. 142. 42 Catalogue of the Library of the Institute of AUDITING: COMPANIES (IN GENERAL) {continued). The Joint stock companies acts and auditors : articles. Accounta7it^ 1882, February 4, 11, 18, 25, March 4, 11, April 15, May \%June 10. The Preparation of the accounts of companies for the purposes of audit. [Lecture 2, in F. W. Pixley's 'The profession of a chartered accountant/ etc. 1897.] The Rights, duties, and liabilities of auditors of public companies : a lecture ; by R. Swift. Incorporated Accountants' Journal^ 1896-7,/. 106. Statutes and statutory regulations affecting company auditors : a paper ; by R. F. W. Fincham, 1899. See Auditing pamphlets^ vol. i, no. 3. Accoimtant., iSgg,p. 121 1. Accountants' /ournal, 1899- 1900,/. 211. London C.A.S.S. Tra7Zsactions, 1899,/. 133. AUDITING: CONTRACTORS' ACCOUNTS. See Dicksee's Auditing. AUDITING: CO-OPERATIVE SOCIETIES. A Manual of auditing, with instructions and explanations on filling up the return to the Chief Registrar of Friendly Societies ; specially arranged for auditors and officers of industrial and provident co-operative societies ; compiled by T. Wood, R. J. Milburne, and H. R. Bailey. [3rd edn.] 1899. The Audit of co-operative societies' accounts : articles. Accountant, iSgS, pp.627, 721, 743, 762. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: CORPORATIONS. See Auditing: municipal accounts. AUDITING: COUNTY COUNCILS. Audit of county councils' accounts : articles. Accountant, iZg2,pp. 297, 307. AUDITING: DISTRICT SURVEYORS' ACCOUNTS. See Dicksee's Auditing. AUDITING: DOCTORS' ACCOUNTS. See Auditing: medical men's accounts. AUDITING: ELECTRIC LIGHTING ACCOUNTS. See Dicksee's Auditing, Pixley's Auditors. AUDITING: EXECUTORS' ACCOUNTS. The Audit of the accounts of an 'executor and trustee' on behalf of a * life-tenant ' : prize essay ; by A. L. Crossin. A ccoufitants' Journal, igoo-i,p. 168. Chartered Accountants in England and Wales, 43 AUDITING: EXECUTORS' ACCOUNTS {continued). Trust and executry accounts : their preparation and audit : a lecture; by T. P. Laird. [1892.] Edinburgh C.A.S.S. Transactions^ vol. 5,/. 19 [«^. 3]. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: P'ACTORIES. 5^^ Auditing : manufactories. AUDITING: FRIENDLY SOCIETIES. The Auditors' handbook : friendly society accounts, how they should be kept and audited ; by A. Pinhorn. 1896. Auditors and friendly societies : an article. Incorporated Accountants' Journal^ 1 890-1,/. 151. Conditions under which public auditors will hold their appointments under the Friendly Societies Acts, etc. Fcp. fol. Friendly societies : a lecture ; by F. Baden Fuller. Incorporated Accountants' Journal., 1 897-8, p. 1 66. Incorporated Accountants' S.S.L. Transactions., iSgSjp.y. Public auditors, appointed under the Friendly Societies Act, for 1894 [list of names and addresses]. Fcp. fol. Public auditors under the Friendly Societies Acts : an article. Accountant, March 25, 1882. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: GAS COMPANIES. The Accounts of a gas company and their audit : essay by * Severn.' Also Leading article. Accountants' Journal, 1898-9,//. 125, 142. The Auditing of gas companies' accounts : a paper ; by F. G. Newton. AccountaJits' Magazine, 1901,/. 438. See also Dicksee's Auditing. AUDITING: HOSPITALS. The Audit of the accounts of charitable institutions : a paper ; by A. J. Hill. Accountant, 1896,/. 559. Accountants' Journal, 1896-7,/. 99. London C.A.S.S. Transactions, 1896,/. 61. The Uniform system of accounts, audit, and tenders for hospitals, etc. ; by H. C. Burdett. 1893. AUDITING: HOTELS. Hotel accounts and their audit : prize essay ; by A. I'Anson. Also Leading article, and essays by * Alert,' by * No. 1/ and by ' Stephano.' Accountants' Journal, i^^S'^^PP- 34? 61, 65, 87, 89. See also Dicksee's Auditing. 44 Catalogue of the Library of the Institute of AUDITING: INSURANCE (FIRE). The Audit of fire insurance accounts : a lecture ; by A. E. Wall. Incorporated Accotuitants' S.S.L. Transactions, 1900,/. 11. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: INSURANCE (LIFE). Accountants and life assurance : a paper ; by H. W. Andras. Accounta?tt, iZ^Z,pp. 159, 183. Lo7idon C.A.S.S. Transactions^ 1897,/. 215. The Audit of life assurance company books : a paper ; by R. T. Norfor. Accountants^ Magazine, 1897,/. 301. The Duties of accountants in connection with life assurance companies : a lecture ; by H. J. Puckle. Incorporated Accomttants' Journal, 1895-6,/. 8 {October). Incorporated Accountants' S.S.L. Tra7isactio7is^ ^^95iP- 35- The Finance of life assurance in its relation to the work of accountants and auditors : a lecture ; by T. E. Young. Incorporated Accountants' Journal, jS8g-go, pp. 7, 13. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: LOCAL GOVERNMENT BOARD. District auditors and their clerks : alleged jobbery and incompetence : articles from ' The Councillor and Guardian,' 1899. Fcp. fol. Also in Accountant, \Zgg,pp. 349, 403, 426. Local government audits : articles. Accounia7tt, \go\,pp. 1262, 1291. See also Dicksee's Auditing. AUDITING: MAGISTRATES' CLERKS' ACCOUNTS. The Keeping and audit of magistrates' clerks' accounts : a paper ; by G. Barlow. Corporate Treasurers' and Accounta7its' Institute Proceedi7tgs, iSgo,p. 21. AUDITING: MANUFACTORIES. The Commercial organisation of factories ; by J. S. Lewis. 1896. The Audit of a manufacturer's accounts : a lecture ; by G. P. Norton. Accotmta7it, i^go, pp. 619, 628. A ccou7tta7tts' Journal, 1 8 90- 1 , ^. 173. Leeds C.A.S.A. Tra7tsactio7is, 1 890-1,/. 41. Manchester C.A.S.S. Tra7isactions, 1 890-1,/. 12. The Books and accounts of manufacturing companies, and their audit : a lecture ; by E. D. White. Accou7ttant, January 10, 17, 1885. Accountants' Journal, 1884-5,/. 43^- Chartered Accountants in England and Wales. 45 AUDITING: MANUFACTORIES {continued). Concise form of procedure on undertaking the audit of a manufacturing concern : prize essay ; by G. C. Webster. Accountant^ 1901,/. 590. Cost and production accounts and their uses for the purposes of an audit: a paper; by R. Whitehill. 1894. See Book-keeping pamphlets^ vol. 2, 7io. i. Accoimtant., 1894,/. 1096. Accountants^ Journal., 1894-5,/. 259. Birmingham C.A.S.S. Transactions^ 1894-5,/. 43' See also Dicksee's Auditing. AUDITING: MASONIC ACCOUNTS. The Control and audit of masonic accounts : articles. Accountant, 1897,//. 1053, 1083, 1191, 1201, 1898,//. 32, 120. AUDITING: MEDICAL MEN'S ACCOUNTS. The Accounts of medical men, and their audit : prize essay ; by 'Pills' [W. P. A. Banks]. Also Leading article, and essays by * Novus ' and by * Vulpes.' Accountants' Journal, 1894-5,//. 175, 182, 201, 203, See also Dicksee's Auditing. AUDITING: MERCANTILE ACCOUNTS. 5^^ Auditing : commercial accounts. AUDITING: MINES. See Dicksee's Auditing, Pixley's Auditors. AUDITING: MUNICIPAL ACCOUNTS. {See also Auditing: burghs.) The Audit of corporation accounts : a paper ; by W. Edmonds. Accountant, 1896,/. 1025. Accountants' Journal, 1896-7,/. 2or. London C.A.S.S. Transactions, 1896,/. 150. The Audit of municipal accounts : an article. Accou7itant, 1901,/. 73. Auditors, and the audit of municipal accounts : a paper; by C. E. Dyer. Accountajit, 1895,/. 584- Corporate Treasurers' and Accountants' Institute Proceedings, 1894-5,/. 81. Manchester C.A.S.S. Trajtsactio?ts, 1896-7,/. 90. The Functions of elective auditors : an article. Accountafit, 1902,/. 431. Instructions for the audit of Newcastle-upon-Tyne qorpora- tion accounts : an article ; by F. R. Goddard. Accountant, 1888,/. 653. 46 Catalogue of the Lih^ary of the Instittite of AUDITING: MUNICIPAL ACCOUNTS {continued). A Method of keeping municipal accounts so as to ensure a proper audit : a paper ; by H. Teasdel. Corporate Treasurers' and Accoiuitants' Institute Proceedings^ 1887,/. 23. Municipal accounts, with special reference to the mode of their audit : a paper ; by B. Jones. Accou7itant^ igoi,p. 760. Corporate Treasurers' a7id Accountants' Institute Proceedings^ 1886,/. 18. Municipal capital accounts: should assets of value be de- preciated when the loans are paid off? a paper ; by G. Swainson. Accountant^ 1895,^. 579. Corporate Treasurers' and Accountants'* Institute Proceedings, 1894-5,/. 62. Municipal corporation accounts and their audit : a lecture ; by C. M. Merchant. Accountant, 1891,/. 16. Accountants'' Journal, 1 890-1,/. 224. The Status and functions of elective auditors : a paper ; by T. Swarbrick. Accountants'' Journal, 1885-6,/. 87. Town council audits : a paper ; by J. Row-Fogo. Accountants'' Magazine, 1901,/. 292. See also Dicksee's Auditing. AUDITING: NEWSPAPERS. See Dicksee's Auditing Pixley's Auditors. AUDITING: PARISH COUNCILS. Parish council accounts and their audit : a paper ; by R. Brown. Accountants' Magazine, 1897,/. 90. Parish council audits : a paper ; by W. A. Middleton. Accountants' Magazine, 1902,/. 272. AUDITING: PRIVATE FIRMS. The Audit of the accounts of private firms : a discussion ; by J. B. Reeves, and others. Accountant, 1893,/. 179. Accounia7its' Journal, 1892-3,/. 267. Londo7t C.A.S.S. Tra7isactions, 1892,/. 227. AUDITING: PROFESSIONAL ACCOUNTS. 5^^ Dicksee's Auditing. AUDITING: PUBLIC ACCOUNTS. Suggestions for the continuous audit of public accounts ; by A. Dillon. 1880. See Auditi7ig pa7nphlets, vol. i, 7io. 2. Chartered Accountants in England and Wales. 47 AUDITING: PUBLIC INSTITUTIONS. The Uniform system of accounts, audit, and tenders for hospitals and institutions; by H. C. Burdett. 1893. See also Dicksee's Auditing. AUDITING: PUBLISHERS' ACCOUNTS. See Dicksee's Auditing. AUDITING: RAILWAYS. The Audit of railway accounts : articles. Accotmta?tt, iZc)i^pp. 659, 675, 691, 706, 723, 739. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: SCHOOLS. Education Department minute, 1898 \re auditing of accounts, etc.]. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: SHIPPING ACCOUNTS. The Audit of shipping accounts : a lecture ; by A. H. Chalmers. Accounia7it, 1897,^. 1177. Accountants' Journal^ 1897-8,/. 264. The Audit of shipping accounts : prize essay ; by ' Comptable ' [E. Hull]. Also Essay by * Laid-up.' Accountants' Journal^ 1894-5,//. 251, 299. Shipping accounts : their preparation and audit : a paper ; by J. Fairbairn. Accountant^ 1893,//. 281, 300. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: SOLICITORS' ACCOUNTS. See Dicksee's Auditing, Pixley's Auditors. AUDITING: STOCKBROKERS' ACCOUNTS. 5^^Dicksee's Auditing, Pixley's Auditors. AUDITING: THEATRES. Theatre auditing and accounts : a lecture ; by W. G. Rayner. Incorporated Accountants' Journal^ 1896-7,/. 191. Incorporated Accouiitants* S.S.L. Transactions^ 1897,/. 33. See also Dicksee's Auditing, Pixley's Auditors. AUDITING: TRAMWAYS. Tramway audits : a paper ; by P. H. Carter. Accountant^ 1890,/. 401. Accoimtant^ Jotirnal^ 1 890-1,/. 148. See also Dicksee's Auditing. AUDITING: TRUST ACCOUNTS. 5^^ Auditing: executors' accounts. 48 Catalogue of the Library of the Institute of AUDITING: TRUST COMPANIES. Remarks upon the accounts of trust companies and their audit : a paper ; by A. Charlesworth. Accountant^ 1894,/. 331. Accoicntants' Journal^ 1894-5, jz5. 14. Manchester C. A. S.S. Transactions^ 1893-4,/. 105. Trustee companies : their books, accounts and audit : a paper ; by A. W. Cleveland. Sydney histitute of Public Accountants^ Conference, 1901. AUDITING : UNIVERSITIES. See Pixley's Auditors. AUDITING: WATER COMPANIES' ACCOUNTS. See Dicksee's Auditing. Auditor and secretary ; a journal devoted to the interests of accountants, and the officials of public companies; vol. i, no. I, May 31, 1890 to no. 20, December 31, 1891. Imp. 8°. London, [1890- 1.] AUDITORS. See Auditing. AUDITORS' CERTIFICATES. See Certificates : auditors'. Austen-Cartmell (James). See Cartmell (James Austen-). Austin (James Valentine), Judge. The Law of bankruptcy : an address. Also Leading article. Accountant, 1902,//. 69, 178. Accountants'' Journal, 190 1-2,/. 270. AWARD. See Arbitration and award. Ayr Bank. See Douglas, Heron, and Co. Babington (Sydney Gilmore). Some principal points in the law of torts : a lecture. Accountaftt, iZ()%pp, 390, 419. Accoimtant^ Journal, 1899-1900,^. 27. Bacqua de Labarthe (Napoleon). Codes speciaux de la legislation frangaise. Paris, 1868-9. Codes usuels de la legislation frangaise. Paris, 1868-9. Badger (Arthur) A.C.A. A Chat about money : a lecture. Accountant, 1889,/. 164. Accountants^ Journal, 1889-90,/. 89. The Land tax and its redemption : a paper. Accountant, 1894,/. 608. Accountants' J oicrnal, 1894-5,/. 73. A Manufacturer's trading account : its divisions and depart- ments : cutlery, including saw, steel and file trades: prize essay. Accountant, 1892,/. 509. Accountants' Journal, 1892-3,/. 86. Chartered Accountants in England and Wales, 49 Baedeker (Karl). Paris and environs, with routes from London to Paris : hand- book for travellers. Leipsic and London, 1896. Bagehot (Walter). The English Constitution. 6th edn. London, 1891. Lombard Street: a description of the money market. lOth edn., with notes by E. Johnstone. London, 1892. Bailey's Index to 'The Times,' 1899 to date. London, [1900, etc\ Bailey (H. R.). See under Appleby (W.), and under Wood (Thomas). Bailey (John Henry). The Conversion of irredeemable securities of local authorities : a paper. Accountant^ 1895,/. 636. Corporate Treasurers' and Accountants^ Institute Proceedings^ 1894-5,/. 54. The Effect of the Local Government Act of 1888 on the county and county boroughs of Lancashire : a paper. Corporate Treasurers' and Accountants'' Institute Proceedings ^ 1^92, p. 7. Income and property tax on corporate property : a paper. Corporate Treasurers' and Accountants' Institute Proceedings^ 1 887, A 12. The Securities of local authorities : an address. Corporate Treasurers'' and Accountants' Institute Proceedings, 1891,/. II. BAILMENTS. The Law of agency and the law of bailment ; by D. F. de I'Hoste Ranking. [1898.] The Law of bailments : a lecture ; by D. F. de I'Hoste Ranking. Birmingha7n C.A.S.S. Transactions, 1896-7,/. 62. The Law of carriers and the contract of bailment : a lecture ; by H. P. Turner. Manchester C.A.S.S. Transactions.^ 1893-4,/. 76. Baily (James Thomas Herbert). Life assurance accounts: a paper. Incorporated A ccowtt ants' Journal, 1 89 1 - 2 , /. 1 00. Bain (F. W.). The Bullion Report, and the foundation of the Gold Standard. Oxford, 1896. D 50 Catalogue of the Library of the Institute of Baird (John). Legislation for the profession : a paper. Accountant^ 1897, jZ^. 643. Remarks on the laws of succession and devolution of pro- perty in Scotland and England. London, 1894. Also in Accountant^ 1894,//. 167, 190. Baker (John) A.C.A. Shipping accounts : a paper. Accountant^ 1894,/. 589. Accountants' Journal^ 1894-5,/. 69. London C.A.S.S. Transactions^ 1894,/. 57. BAKERS' ACCOUNTS. See Book-keeping : bakers'. Balance quotidienne de la comptabilite ; par N. Galitza. Roy. 8°. 1897. BALANCE SHEETS. {A large number of balance sheets of companies, etc., are in the Library^ The Amalgamation of head office and branch balance sheets ; with special reference to the elimination of internal branch balances: a paper; by R. F. W. Fincham. 1901. Also in Accountant, 1901,//. 1307, 1336. Accountants' Journal, 1901-2,/. 243. Lo7tdon C.A.S.S. Transactio7is, 1901,/. 178. Auditors and summarised balance sheets : an article. Accountant, 1901,/. 413. The Balance sheet of a limited company: a paper; by F. N. Keen. Accountant, 1898,/. 399. Accounta7tts' Journal, 1898-9,/. 7. London C.A.S.S. Transactions, 1898,/. i. The Balance sheet of a manufacturing company : a discussion and mock shareholders' meeting. Ma?ichester C.A.S.S. Transactions, 1900- 1,/. 60. Balance sheets : a lecture ; by S. S. Dawson. Also Leading article. Accountant, 1900,//, 131, 361. Balance sheets : a lecture ; by W. L. Jackson. Accountant, June % 1883. Accountants^ Journal, 1883-4,/. 94. Balance sheets : a paper ; by H. Vigeon. Accountant, 1899,/. 27. Balance sheets and balance-accounts : a paper ; by J. B. Macdonald. Accountants' Magazine, 1898,/. 504. A Banker's balance sheet : a lecture ; by A. Batchelor. Incorporated Accountaitts' Journal, 1893-4,^. 16. Chartered Accountants in England and Wales. 51 BALANCE SHEETS {continued). Company prospectuses and balance sheets : a lecture ; by T. A. Welton. Accounta7it, 1887,^. 223. Accountants' J our7ial^ 1887-8,/. 18. Depreciation in relation to balance sheets : a lecture ; by F. Walmsley. hicorporated Accoimtants^ Journal^ 1893-4,/. 8. The Desirability of the adoption of a uniform system in publishing accounts and balance sheets by the gold mining companies of the Witwatersrand : a paper ; by W. H. Dawe. Accountant, 1897,/. 840. Incorporated Accountants' Journal, 1897-8,/. 3. Duties of auditors in auditing balance sheets of limited liability companies : a lecture ; by G. A. Scott. Incorporated Accoufttants'' S.S.L. Transactions, 1894,/. 138. Erroneous and objectionable entries in balance-sheets: a paper ; by A. Murray. Accoimtant, March 7, 1885. A ccou7itants^ Journal, 1884-5,/. 454. Mattckester C.A.S.S. Transactions, 1884,/. 116. The Evolution of a municipal balance sheet : depreciation : a paper; by G. Swainson. Accountant, 1901,/. 735. Forms of accounts and balance sheets : a lecture ; by L. R. Dicksee. Accountant, 1893,//. 954) 973- Accoiuitants* Journal, 1893-4,/. 158. London C.A.S.S. Tratisactions, 1893,/. 79. German balance sheets: a paper; by J. Mather. 1888. Also 171 Accou7ita7it, 1888,/. 85. Accou7ita7its'* Jour7tal, 1887-8,/. 196. Ma7ichestcr C.A.S.S. Tra7isactio7ts, iZZ7,p. 105. The Glasgow Corporation finance, book-keeping, and balance- sheet : a paper; by A. Murray. Accou7tta7tts' Magazi7ie, 1900,/. 261. A Hebrew balance sheet : a letter. Accountant, 1902,/. 13. The Methods by which the existence and value of the debtors and creditors on a balance sheet may be verified : prize essay ; by J. W. Vincent. Accou7ttant, 1901,/. 399. Accou7ita7its' Jour7tal, 190 1-2,/. 9. Lo7tdo7i C.A.S.S. Transactio7is, 1900,/. 109. Notes on balance-sheets : articles. Incorporated Accou7itants' J our7ial, 1897-8,/;^. 18, 34, 50, 66. 52 Catalogue of the Library of the Institute of BALANCE SHEETS {continued). On arbitration ; and on forms of balance sheets : a lecture ; by A. Cariss. 1883. Also ill Accoimtant, April 14, 1883. Accountants^ Journal^ 1883-4,//. 38, 48. The. Principles upon which the assets of a joint stock com- pany should be valued for balance sheets : prize essay ; by A. W. Payne. Accou7itant, 1892,/. 141. Accountants^ Journal^ 1892-3,/. 5. London C.A.S.S. Transactions, 1891,/. 272. Single entry balance sheets : an article. Accountant^ 1887,/. 202. The Stating of a balance-sheet : a discussion ; by W. D. Elgar, and others. Incorporated A ccountants' Jourtial^ 1 900- 1 , /. 192. Incorporated Accou7ttants^ S.S.L. Transactions^ 1901,/. 69. The Study of a balance sheet, with special reference to reserves and reserve funds : a paper ; by R. Brutton. Accountant, 1895,/. 39. Accountafits^ Journal, 1894-5,/. 307. Manchester C.A.S.S. Transactions, 1894-5,/. 35. The Verification and value of book debts for the purpose of a balance sheet : a paper ; by J. B. Batchelor. Accountant, 1901,/. 51. Accountants'' Journal, 1900-1,/. 240. The Verification of book debts for the purpose of a balance sheet : prize essay ; by F. demons. Accountants' Journal, 1 900-1,/. 141. BALANCE: TRIAL. Agreement of trial balances simplified and secured by a new method ; by J. G. Craggs : a lecture. 1895. Accounta7it, 1896,//. 674,689. Edinburgh C.A.S.S. Transactions, vol. 8,/. 45. Heavy trial balances made easy ; by J. G. Craggs. Roy. 8°. 1897. Trial balances and the localisation of errors : a discussion by H. Portlock, and others. Incorporated Accountants' Journal, 1898-9,/. 99. Incorporated Accou7itants' S.S.L. Tra7isactio7is, 1898,/. 102. BALANCING. Balancing for expert book-keepers ; by G. P. Norton. 1894. The Book-keeper's companion : the principles of posting and balancing shown by a diagram, etc. ; by H. J. Webber. [? 1897-] Chartered Accountants in England and Wales. 53 BALANCING {continued). Errors in balancing : the more usual causes of differences in trial balances and the method of their detection. 1896. Principles of book-keeping and balancing ; by B. Scott. Roy. 8°. 1879. Errors in balancing : articles. Accou?itajtt, 1896,//. 178, 218, 247, 267, 308, 332. Sectional balancing : an article. Accountant^ 1900,^?^. 502. Balance quotidienne de la comptabilit^ ; par N, Galitza. Roy. 8°. 1897. Baldwin (Edmund Chaplin) A,C.A. Baldwin's Weekly rate reckoner, showing the weekly value of any half-yearly rate from ijd. to £Z, 12s. 3d., ^/r. London, 1887. Balfour (Arthur James) and others. British industries and international bimetallism : speeches, 1892. London, 1892. Balfour (William A. A.). Powers of a company with reference to purchasing its own shares : a paper. Accou?ttant, 1894,/. 744. Edi7iburgh C.A.S.S. Transactions., vol. 6, p. 75. Ball (John). See under Hamilton (Sir Robert G. C). Ballantyne (James). The Law and customs relating to marine insurance contracts: a lecture. Incorporated Accou7itant^ Journal., 1897-8,/. 41. Incorporated Accou7ttants' S.S.L. Transactions., 1897,/. in. BANK. Ayr Bank. See Douglas, Heron & Co. Bank of England. The Bank of England and the organisa- tion of credit in England, etc. ; [by C. Tennant]. 3rd edn., enlarged. 1867. Effects of the administration of the Bank of England: a second letter to J. B. Smith ; by S. J. Loyd. 1840. The First nine years of the Bank of England; by J. E. Thorold Rogers. 1887. History of the Bank of England, its times and traditions ; by John Francis. 2 vols. [1847.] Reform of the Bank of England note issue : statistical critique . . . with full returns of the weekly statements from 1844 to 1871 ; by E. Seyd. 1873. See also Lawson's History of banking, etc. 54 Catalogue of the Library of the Institute of BANK {continued). Bank of Ireland. See Lawson's History of banking, etc. Bank of Scotland. See Lawson's History of banking, etc. Bank of the United States. Report of the committee of in- vestigation of the Bank of the United States. 1841. City of Glasgow Bank (in liquidation) : report by the inves- tigators, 1878 ; resolutions to wind up, 1878 ;. and the four reports of the liquidators to the shareholders, from 1878 till 1882. Folio. [1878-82.] Report of the trial of the directors and the manager of the City of Glasgow Bank ; by C. T. Couper. Roy. 8°. 1879. Report of the trial of the directors of the City of Glasgow Bank, 1879. 1879. Coutts & Co., bankers, Edinburgh and London : memoirs ; by R. Richardson ; with portraits and illustrations. 1900. Douglas, Heron, & Co. The Precipitation and fall of Mess. Douglas, Heron, and Company, late bankers in Air, with the causes of their distress and ruin, investigated and considered by a Committee of Inquiry. Dy. 4°. 1778. Dundee Banking Co. A Century of banking in Dundee ; being the annual balance sheets of the Dundee Banking Com- pany, from 1764 to 1864. 2nd edn., containing the balance sheets of other banks of the district, and memoranda concerning Scotch and English banking during the period ; by C. W. Boase. 1867. Forbes' Bank. Memoirs of a banking-house [Forbes'] ; by Sir William Forbes of Pitsligo. 2nd edn. i860. Glasgow Bank. See City of Glasgow Bank. Gurneys' Bank. Annals of an East Anglian bank [the Gurneys'] ; by W. H. Bidwell. 1900. London and General Bank case : proceedings in Court of Appeal. Folio. [1895.] Martin's Bank. 'The Grasshopper' in Lombard Street; by J. B. Martin. Dy. 4°. 1892. National Bank of Wales. Verbatim report of the proceedings at a meeting of the shareholders of the National Bank of Wales, Ltd. 1895. ^ Western Bank of Scotland. The Western Bank failure and the Scottish banking system, etc. 1858. How to mismanage a bank : a review of the Western Bank „ of Scotland. 1859. [With ' The Western Bank failure,' ' etc?^ BANK ACCOUNTS. See Auditing: banks, Book-keeping: bank. Chartered Accountants in England and Wales, 55 BANK NOTES. See Bills of exchange. fc>' BANKERS. {See also Banking.) The Bankers', Insurance Managers' and Agents' Magazine, vol. 59, January, 1895 to date. London, 1895, etc. The Country banker : his clients, cares, and work ; by G. Rae. loth edn. 1894. A Handbook of London bankers, with some account of the early goldsmiths, [and] lists of bankers from 1677 to 1876; by F. G. H. Price. 1876. BANKING. {See also Ba7ik^ Bankers^ Savi?igs Banks.) The Bank of England, and the organisation of credit in England; [by C. Tennant]. 3rd edn., with the evidence of MM. Isaac and Emile Pereire before the French commission of inquiry into the Bank of France, etc. 1867. The Bankers', Insurance Managers' and Agents' Magazine, vol. 59, January, 1895 to date. Banks' cash reserves : Threadneedle Street, a reply to 'Lombard Street' (by W. Bagehot), etc,\ by A. S. Cobb. 1891. The Banks of issue question ; by E. Seyd. 1875. English practical banking ; by T. B. Moxon. 5th edn. 1889. An Examination of the report of the Joint Stock Bank Committee, etc., etc. ; by T. Joplin. 4th edn. 1837. The History of banking; with account of the origin, rise and progress of the banks of England, Ireland and Scotland ; by W. J. Lawson. 2nd edn. 1855. A History of banks, bankers, and banking, in Northumber- land, Durham, and North Yorkshire, from 1755 to 1894; with portraits, facsimiles, etc. ; by M. Phillips. Dy. 4°. 1894. The History, principles and practice of banking ; by J. W. Gilbart; revised by A. S. Michie. 2 vols. 1892. London joint stock and private banks : analysis of the last published balance-sheets ; by H. W. Birks ; [from] August, 1892 to date. Roy. 4°. [1892, etc^^ Scottish banking : a historical sketch ; by J. "S. Fleming. 3rd edn. 1877. The Theory and practice of banking ; by H. D. Macleod. 5th edn. 2 vols. 1892. A Treatise on banking law ; by J. D. Walker. 1885. Village banks : a pamphlet; by H. W. Wolff. 1894. 56 Catalogue of the Library of the Institute of BANKING {continued). The Advantage of combining theory with practice in bank- ing : a paper ; by C A. E. Abbott. Accotmta?ti, 1899,^. 1249. Accountants' Journal^ 1 899-1900,/. 223. Bank defalcations : a paper ; by E. Rawlings. Accountant., 1896,/. 769. A Banker's balance sheet : a lecture ; by A. Batchelor. Incorporated Accountants' Journal., 1 893-4, p. 1 6. Banking: a lecture; by J. Boardman. Accotmta?it, February 23, March i, 1884. Accountants'' Journal., 1883-4,/. 231. Manchester C. A. S.S. Transactions., 1884,/. 6. Banking : a lecture ; by J. Boardman. Accou7ita7it., 1886,/. 256. Accountaftts' Journal, 1886-7,/. 7- Ma?tchester C.A.S.S. Transactions, 1885,/. 58. Banking : an address ; by F. F. Barham. Accountant, 1888,/. 104. Accountants'' Journal, 1887-8,/. 183. Banking in ancient times : a lecture ; by J. P. Mahaffy. Accountant, 1899,/. 366. Banking notes : a paper; by T. B. Moxon. Accountant, \ZZ'j,p. 725. Accountants' Journal, 1887-8,/. 133. Manchester C. A. S.S. Transactions, 1887,/. 12. Banking reserves : a paper ; by W. Fowler. Accountant, 1900,/. 358. Characteristics of banking systems : a paper ; by A. W. Kerr. Accountants^ Magazine, iZc)%p. 15. A Day's ordinary banking transactions: a lecture; by S. S. McDowall. Incorporated Accountants' S.S. L. Transactions, 1894,/. 108. A Day's ordinary banking transactions : a paper ; by D. G. R. Watson. Quee7island Institute of Accou?ttants'' Report, 1898. History and causes of the bank crises in Newfoundland and the Isle of Man : a lecture ; by W. H. Walker. Accoujttajzts' Magazi^te, 1902,/. 210. Indian banking and currency : a paper ; by W. C. Maughan. 1894. Edinburgh C.A.S.S. Transactions, vol. 7, p. 7. Interest on banking accounts : a paper ; by T. F. Uttley. Accountants'' Journal, 1889-90,/. 239. Notes on banking: a paper; by W. Douthwaite. AccouTita7tt, 1900,/. 1059. A ccou7ita7its^ Journal, 1 900- 1 , /. 177. Chartered Accountants in England and Wales. 57 BANKING {continued). On the vicissitudes of bank shares ; On the allocation of banking profits ; Some notes and comments on banking matters ; As to the earnings of banks ; Bank reserves and balance sheets ; On recent variations in the level of interest : articles by T. A. Welton ; from the ' Australian Trading World,' 1894. Fcap fol. 1894. Points in banking law : a paper ; by T. M. Stevens. Accounta7it^ 1897,/. 794. Accountants Journal^ 1897-8,/. 102. London C.A.S.S. Transactions^ 1897,/. 65. The Practice of banking, with special reference to book- keeping : two papers ; by H. T. Easton. Accountant^ \'^^%pp. 751, 778. Accountants' Journal^ 1899- 1900,/. 107. London C.A.S.S. Transactions^ 1899,/. 39. The Services of banking to trade : a lecture ; by G. H. Pownall. Accountant, 1892,/. 60. Accou7itants^ Journal^ 189 1-2,/. 261. Manchester C.A.S.S. Transactions, 189 1-2,/. 24. Some notes and comments on banking matters : a paper ; by T. A. Welton. Accountant, 1891,/. 893. Accountants' Journal, 189 1-2,/. 213. Some notes on banking law : a lecture ; by W. Barrow. Accounta7it, 1899,/. 662. Accountants' Journal, 1899- 1900,/. 57. Birmi7igha7n C.A.S.S. Transactions, 1898-9,/. 85. Unclaimed bank deposits : a paper. Accou7ttants' Magazine, 1897,/. 505. See also Beawes' Lex mercatoria rediviva, Gunn's Business training manual. BANKRUPTCY ACCOUNTS. See Book-keeping: bank- ruptcy. BANKRUPTCY LAW AMENDMENT. See Bankruptcy reform. BANKRUPTCY LAW AND PRACTICE. {See also Arra7tge7?ients with creditors, Bankruptcy trustees, Debts, Reports a7id returns : ba7ikruptcy, a7id the subdivisions below). The ABC digest of the Bankruptcy Act, 1883, with notes, rules, orders and forms, scale of costs, etc. ; by A. K. Sutton. 1884. Bankruptcy ; by T. M. Stevens. 2nd edn., including private arrangements, with supplement by F. N. Keen. 1899. '58 Catalogue of the Library of the Institute of BANKRUPTCY LAW AND PRACTICE {continued). Bankruptcy Act, 1883, and the Debtors Act, 1869, with rules and forms, and the Bills of Sale Acts, 1878 and 1882 ; by J. McM. Rigg. 1884. The Bankruptcy Act, 1883, and the Debtors Acts, 1869, 1878; with rules, forms, orders, important cases, etc.\ by H. Wright. 1884. Bankruptcy Act, 1883; with introduction, index and notes; by M. D. Chalmers and E. Hough. 1883. The Bankruptcy Act, 1883, with notes; the Debtors Act, 1869; The Bills of Sale Acts, 1878 and 1882; forms, orders, etc. ; by W. Hazlitt and R. Ringwood. 1884. Bankruptcy Acts, 1883 to 1888 ; and Bankruptcy rules, 1886. Roy. 8°. [London, 1883-88.] The Bankruptcy Acts 1883 to 1890, with rules, forms, scales of costs, fees, etc., and a commentary ; by Judge Chalmers and E. Hough, s^^th edn., by M. M. Mackenzie and E. Hough. London, 5896.''^'; The Deeds of Arrangement Act, 1887, and the Bankruptcy (Discharge and Closure) Act, 1887; with rules, forms and scales of fees, notes, etc. ; by Judge Chalmers and E. Hough. 1887. An Exposition of the new [1883] law of bankruptcy; by L. A Goodeve. 1884. Gibson and Weldon's Student's bankruptcy : an explanatory treatise for students. 3rd edn. 1896. The Law and practice of bankruptcy and imprisonment for debt, comprising the statutes, general rules, and forms ; and the Bills of Sale Acts ; by L. Yate Lee and H. Wace. 2nd edn. 1884. The Law and practice of bankruptcy ; by Sir R. L. Vaughan Williams. 7th edn., by E. W. Hansell. 1898. The Law and practice of bankruptcy, with statutes, orders and forms ; by W. D. Griffith, assisted by C. A. Holmes. 2 vols. Roy. 8°. 1869. A Manual of bankruptcy and insolvency, and imprisonment for debt ; by J. W. Smith. 1873. Manual of the law of insolvency and bankruptcy ; by J. Murdoch. 3rd edn. 1863. Notes on bankruptcy, liquidations, compositions and private arrangements; by John Bath. 8th edn. 1873. Notes on the conflicting claims to the property of a debtor; by H. J. Pye. 1880. Chartered Accountants in England and Wales. 59 BANKRUPTCY LAW AND PRACTICE {continued). The Principles of bankruptcy; by R. Ringwood. 8th edn. 1902. A Treatise on the law of bankruptcy ; with the statutes, rules, orders and forms ; by G. Y. Robson. 7th edn. 1894. The Court of Bankruptcy: is it to be abolished or retained? London, 1866. [No. 3 in bound vol. of bankruptcy pamphlets.] The Law of bankruptcy, past, present, and future : a paper ; by G. W. Knox. [1878. No. 9 in bound vol. of bank- ruptcy pamphlets.] National Association for the Promotion of Social Science: report of the sub-committee on the Bankrupt law. London, 1866. [No. 4 in bound vol. of bankruptcy pamphlets.] Officialism : further report of the special committee of the Council of the Incorporated Law Society, 1893. Our bankruptcy law. [1879. No. 8 in bound vol. of bank- ruptcy pamphlets.] Administration of debtors' estates : a paper ; by F. S. Pearson. Accountant^ 1896,/. 904. The Administration of estates in bankruptcy: a paper; by T. Ford. London C.A.S.S. Transactio7ts^ 1888,/. 31. The Administration of insolvent estates : articles. Accountant^ 1878, June 11^ 29, July 6, 13, 20, 27, August 10, 24, September 14, 21. The Administration of partners' estates in bankruptcy: a paper ; by T. M. Stevens. Accountant^ 1899,/. 721. Accountants' Journal., 1899- 1900,/. 63. London C.A.S.S. Transatwns, 1899,/. 107. The Admission of proofs in bankruptcy: prize essay; by P. C. Plowman. Accountant, 1895,/. 554. Accountants' Journal, 1895-6,^. iii. London C.A.S.S. Tra?isactio7is, \Zc)^,p. 139. Admission of proofs of debt in bankruptcy : a lecture ; by R. M. Minton-Senhouse. 1895. Also in Incorporated Accountants Journal, 1895-6,/. 32. Incorporated Accountants' S.S.L. Transactions, 1895,/^. 82. After-acquired property : a paper ; by H Jacobs. Accountant, igoo, p. 519. Accountants^ Journal, 1 900- 1 , /. 6 5 . London C.A.S.S. Tra7isaciio7is, igoo,p. i. The Alterations in the law of bankruptcy effected by the Bankruptcy Act, 1890 : a lecture; by A. Ehrhardt. Accotmtant, iSgi,p. 4.17. A ccounta7its' Journal, 1 891-2,/. 29. 6o Catalogue of the Library of the Institute of BANKRUPTCY LAW AND PRACTICE {continued). Bankruptcy : a lecture ; by L. J. Sharp. Accou?itantj Ju?te 22ii 1883, Accoimtant^ Journal^ 1883-4,^. 120. Bankruptcy : a lecture ; by T. H. Sheen. Accountant, April 14, 1883. Accountants^ Journal, 1883-4,^. 49. Bankruptcy : a paper ; by L. J. Sharp. Accou7itant, 1896,/^. 448, 466. Accountants'' Journal, 1896-7,/. 74. Birmiftgham C.A.S.S. Transactions, 1895-6,/. 131. The Bankruptcy Act and private arrangements : articles. Accountant, 1889,//. 342, 354, 367. The Bankruptcy Act, 1883 : a lecture; by M. D. Chalmers. Accountant, December 22, 29, 1883. The Bankruptcy Act, 1883 : a paper; by E. Storer. Manchester C.A.S.S. Transactions, 1884,/. 62. The Bankruptcy Act, 1883 : a paper; by H. E. Gribble. Accountants' Journal, 189 1-2,/. 118. The Bankruptcy Act, 1883 : a paper; by J. F. K. Johnstone. Accountant, January 19, February 2, 16, 1884. The Bankruptcy Act, 1883 : a paper; by R. Ringwood. Accountant, iZZ(i,pp. 399, 413. Accountants Journal, 1886-7,/. 80. The Bankruptcy Act, 1883 : an address ; by W. N. Fisher. Accoufttant, Noventber \, 1884. Accountants Journal, 1884-5,/. 399- The Bankruptcy Act, 1883, and its operation and administra- tion in Birmingham : a paper ; by A. Edwards. 1889. Also in Accountant, iZZc), pp. 317, 331. Accountants'' Jotcrnal, 1889-90,/. 49. The Bankruptcy Act, 1883 : articles. Accountant, 1883, October 6, 13, Nove?nber 3, 24, December i, 8,15. The Bankruptcy Act, 1883: observations addressed to the President of the Board of Trade by the Council of the Institute. Also Comments thereon. Accountant, 1885, February 28, March 7, 14, 21, 28, Accountants Journal, 1884-5,/. 460. The Bankruptcy Act, 1890 : a lecture ; by A. M. L. Langdon. Accou7ttants' Jour?ial, 189 1-2,/. 128. Manchester C.A.S.S. Tra?isactions, 1 890-1,/. 205. The Bankruptcy Act, 1890: a paper; by T. F. Uttley. A ccountantS Journal, 1 890- 1 , /. 171. The Bankruptcy Acts, 1883 and 1890: a lecture; by C. Woollett. Incorporated Accountants'' Journal, 1893-4,/. 112. Chartered Accountants in E^igland and Wales. 6i BANKRUPTCY LAW AND PRACTICE {continued). The Bankruptcy Acts, 1883 and 1890, and chartered account- ants : a paper ; by W. Randle. Accountant^ 1893,/. 569. Accountants' Jour?tal^ 1893-4,^. 57. Bankruptcy law : a lecture ; by R. Ringwood. Accountant^ March 15, 22, 29, 1884. Accoutttants' Journal^ 1883-4,/. 243. Bankruptcy law and its administration in England: a paper; by H. Kimber. [London, 1879. Nos. 10 and 11 in bound volume of bankruptcy pamphlets.] Also [reported] in Accountant^ March 29, 1879. Bankruptcy law, with special reference to recent legislation : a paper ; by T. M. Stevens. Accountant^ \Z<^^pp. 645, 656. Accountants' Journal, 1 890-1,/. 182. London C.A.S.S. Tratisactions^ 1890,/. 98. Bankruptcy legislation : a review; Bankruptcy Act, 1883, ^^s working, etc. : a paper ; by W. O. Clough. Incorporated Accoimtants' Journal^ 1889-90,/. 63. Bankruptcy legislation : a review, with remarks on the Act of 1869, etc.\ by G. Wreford. 1875. [No. 5 in bound volume of bankruptcy pamphlets.] Bankruptcy legislation : articles. Accountant, 1877, April 21, June 2, 9. Bankruptcy : the avoidance of voluntary settlements : a paper ; by W. A Jolly. Accountant, 1895,/. 862. Accountants' Journal, 1895-6,/. 174. The Board of Trade bankruptcy report for 1897: a reply to the Inspector-General ; by S. S. Dawson. Accountant, iZ()Z,pp. 878, 904, 926. Comparison of landlord's rights in bankruptcy and winding- up : a lecture ; by J. K. F. Cleave. Incorporated Accountants' Journal, 1898-9,/. 230. Incorporated Accountants' S.S.L. Transactions, 1899,/. 32. A Comparison of the procedure in bankruptcy with that in liquidations under the Companies' Acts: prize essay; by W. P. Price-Heywood. Manchester C.A.S.S. Transactio7is, 1893-4,/. 135. Costs in bankruptcy: a paper \and a letter]; by A. C. Bourner. Accountant, 1893,/. 1004, 1894,/. 113. Costs in bankruptcy : a letter; by T. Bullock. Accountant, 1894,/. 11. Different acts of bankruptcy upon which a petition can be filed : a lecture; by C. Woollett. Incorporated Accountattts' Journal, 1897-8,/. 57. 62 Catalogue of the Library of the Institute of BANKRUPTCY LAW AND PRACTICE {continued). The Disclaimer of onerous property in bankruptcy : a lecture ; by R. Ringwood. Accountant^ 1887,/. 47. Accountants' Journal^ i2>Z6-7,p. 201. The Efifect of modern bankruptcy legislation on insolvency throughout the country : a lecture ; by J. G. Gibson. Incorporated Accouiitants' Journal^ i()oo-i^p. 150. The Effects of the Bankruptcy Act, 1883: a lecture; by A. R. Whiteway. Accountaftt, November 29, December 6, 1884. Accounta7its' Journal^ 1884-5,/. 402. The Evolution of the law of bankruptcy: a paper; by Dr. Pankhurst. l7icorporated Accountants^ Journal^ 1 89 1 -2, jjJ. 1 06. Fraudulent preferences in bankruptcy and in winding-up of companies : a lecture ; by J. Gatey. Incorporated Accou7it ants' J ournai^ 1895-6 {July). Incorporated Accountants' S.S.L. Transactions^ 1895,/. 25. Germs of insolvency : a paper ; by O. H. Caldicott. Accountant^ 1888,/. 707. Accou7tta7its^ Journal, 1888-9,/. ^77- i7id Provi7tcial Meeti7ig Proceedi7tgs, 1888, jZ^. 82. The History and present practice of disclaimer in bankruptcy : articles. Accountant, i()02, pp. 537, 557. Insolvencies : a paper; by T. Ford. 1892. Also in Accou7ita7it, iSgi, p. 189. A ccounta7zls' Journal, iSg2-s, p. I3- Leeds C.A.S.A. Transactions, 1891-2, ^ 19. Insolvency: a paper; by G. W. Knox. 1886. Also in Accounta7tt, iZZd, p. d^Z. Accounta7its' Jour7ial, 1886-7, j?^. 150. \st Provincial Meeti7ig Proceedi7tgs, 1886, p. 95. The Law of bankruptcy : an address ; by Judge Austin. Also Leading article. Accounta7it, i()02, pp. 69, 178. Accou7tta7its' Jour7ial, 190 1-2,/. 270. The Legal duties of accountants in the administration of assets : a lecture ; by A. Statham. l7tcorporated Accou7tta77ts' Jour7tal, 1889-90,/. 48. Minor commercial insolvencies : a lecture ; by J. Wilson. Accounta7tt, 1898,/. 113. Edifiburgk C.A.S.S. Tra7tsactio7ts, vol. c),p. 87. Notes on the Bankruptcy Act, 1883: a lecture; by C. Corbidge. Accou7ita7its' Jour7ial, 1884-5,/. 281. Chartered Accountants in England and Wales. 63 BANKRUPTCY LAW AND PRACTICE {continued). Officialism, with special reference to bankruptcy : a paper ; by R. Pybus. Accountafit, 1892,^. 778. The Order and disposition clause of the Bankruptcy Act : a lecture ; by G. D. Keogh. Incorporated Accountants' Jour7ial^ 1 900- 1 , /. 1 29. The Preparation of a debtor's statement of affairs in bankruptcy : prize essay ; by ' Dissolution ' [S. R. Hargraves]. Also Essays by ' Ad Valorem/ by ' Excelsior ' and by 'Juvenal.' Accountants^ Journal^ 1896-7,//. 177, 190, 265, 271. The Present system of administering the estates of insolvent persons : a paper ; by J. G. Gibson. Also Leading article. Accountant^ i%()7^pp. 884, 908, 935. Accounta7tts^ Jour?tat, 1897-8,/. 133. The Principles of the law of bankruptcy : a lecture ; by C. A. Jacques. Accountant, 1893,/. 156. Accountants' Jour?tat, 1892-3, /J. 272. Manchester C.A.S.S. Transactions, 1892-3,/. 56. Private examinations in bankruptcy : articles. Accountant, i2,^%pp. 565, 699. The Provisions of the new (1883) Bankruptcy Act : a lecture ; by M. G. Hill. A c count a7tts' Journal, 1884-5,/. 3^6. The Question of privilege as between solicitor and client under the Bankruptcy Acts : a paper ; by G. W. Edwards. Accou7itant, 1898,/. 969. The Realisation and distribution of an estate in bankruptcy : a lecture ; by F. C. Willis. hicorporated Accou7ita7its'' Jour7ial, 1892-3,/. 46. The Realisation of estates in bankruptcy: a paper; by J. Stuart. 1893. Accou7itant, 1894,/. 720. Edinburgh C.A.S.S. Transactions, vol. 6, p. 43. Recent commercial legislation : bankruptcy : a lecture ; by A. J. Ashton. l7icorporated A ccountants' Journal, 1 890- 1 , /. 175. Recent decisions in bankruptcy : a paper ; by R. Ringwood. Accou7ttant, 1887,//. 477, 491. Accou7ita7its' Jour7ial, 1887-8,/. loi. Lo7ido7i C.A.S.S. Tra7isactio7is, 1887,/. 36. Recent legislation : an address ; by F. Whinney. Accoimta7it, 1890,/. 554. "^rd Provincial Meeti7ig Proceedi7igs, 1 890, /- 107. 64 Catalogue of the Library of the Institute of BANKRUPTCY LAW AND PRACTICE {continued). Reputed ownership : a paper ; by E. F. Turner. Accountant^ 1893,/. 642. A ccounttmts' Journal^ 1893-4,^. iii. Londo7t C.A.S.S. Transactions, 1893,/. 50. Secured creditors in bankruptcy : a paper ; by R. Ringwood. Accountajif^ 1896,/. 339. Accowitatits' Journal, 1896-7,^2^. 17. Lojido7i C.A.S.S. Transactions .,\Z()6, p. i. A Sketch of the English law of bankruptcy from the point of view of the official receiver : a paper ; by R. Munro. 1896. Edinburgh C.A.S.S. Transactions., vol. 8,/. 109. Some bankruptcy experiences : a paper ; by J. R. Hodge. Accountattt, 1900,/. 258. Accountants' Magazine., 1900,/. 477. Some gossip concerning failures : a paper ; by T. A. Welton. Accountant., 1888,;^. 712. Accountants^ Journal., 1888-9,/. 201. 2nd Provincial Meeting Proceedings., 1888,/^. 104. Some notes on bankruptcy and deeds of arrangement : a paper ; by T. M. E. Attlee. Accountant., 1901,/. 728. Accountants' Journal., 190 1-2,/. no. Birminghajn C.A.S.S. Tra?isactions, 1 900-1,/. 162. Some points in bankruptcy practice : a lecture ; by D. P. Davis. 1900. Also in Accountant, 1900,//. 799, 821. Accotmtajits' Jour?tal, 1900-1,/. 108. Some points of difference between the bankruptcy acts and the companies acts, with special reference to winding-up : a lecture ; by S. Rogers. Accountant, \ZZ%pp. 371, 384. Accountants' Journal, 1889-90,//. 97, 104. Some professional views upon bankruptcy and private arrangements : a lecture ; by A. Edwards. Accountant, 1890,//. 696, 705. Accountants'' Joicrnal, 1 890-1,/. 210. Manchester C.A.S. S. Transactions, 1 890- 1 , /. 64. The State turned solicitor : a paper ; by E. F. Turner. Accountant, \%c)i,p. 798. Time table of some of the principal matters in connection with bankruptcy and deeds of arrangement. Accomitant, 1898,/. 1226. Transfer of fixtures ,on banruptcy and disclaimers: an article. Incorporated Accountants' Journal, 1 895-6, /. 118. Chartered Accountants in England and Wales, 65 BANKRUPTCY LAW AND PRACTICE (continued). The Winding-up of a bankrupt's estate : a lecture ; by H. F. Wreford. Incorporated Accounta7its' Journal^ 1895-6,^. 146. htcorporated Accoicntants' S.S.L. Transactions^ 1896,^. 46. See also Newspaper cuttings, 1891 to date^ Beawes' Lex mercatoria rediviva. BANKRUPTCY LAW: CANADA. An Act respecting insolvency [Canada], 1875. BANKRUPTCY LAW: DENMARK, ITALY, SWEDEN. Reports on the law relative to the punishment of fradulent bankrupts. Fcp. fol. 1880. BANKRUPTCY LAW : FOREIGN (GENERAL). Comparative legislation in bankruptcy : a paper ; by R. Brown. Accountafits' Magazine^ 1900,/. 6. A Comparison between English and foreign bankruptcy codes : a paper ; by C. U. Yates. Accountant^ 1886,/. 228. Accountants Journal^ 1886-7,/. I3« Foreign bankruptcy laws : articles. Accountant^ 1880, August 21, iZ^pp. 4, 10, September z:^^ p. 9. BANKRUPTCY LAW: FRANCE. Statement of the French law on bankruptcy and the mode in which that law is administered in France. Fcp. fol. London, 1879. Translations of the French bankruptcy law and of the German bankruptcy law. Fcp. fol. London, 1879. A Treatise upon French commercial law; by L. Goirand. 2nd edn. 1898. French bankruptcy law : articles. Accountant^ i'877, November 17, 24, December i, 1880, September 11, 18, 25, October "Z, 9, 16, 23. BANKRUPTCY LAW: GERMANY. Konkursordnung mit Einfiihrungsgesetz, Nebengesetzen und Erganzungen ; Text-Ausgabe mit Anmerkungen und Sachregister von R. Sydow. 7*^ Aufl. 1897. Translations of the French bankruptcy law and of the German bankruptcy law. Fcp. fol, London, 1879. German bankruptcy law : an article. Accountant^ January], 1882. E 66 Catalogue of the Library of the Institute of BANKRUPTCY LAW : IRELAND. The Law and practice of the Bankruptcy Court, Ireland ; comprising the statutes, general orders, notes of Irish and English decisions, the Bills of Sale Acts, 1879 and 1883, etc. 3rd edn. 1884. BANKRUPTCY LAW: NATAL. The Insolvency law of the colony [of Natal] : an address ; by C. Dansie. Accountant^ 1899,/. 997- BANKRUPTCY LAW: NEW SOUTH WALES. Bankruptcy law and practice in New South Wales : a paper ; by H. Priestley. Queensland Institute of Accountants' Report^ 1897. BANKRUPTCY LAW: SCOTLAND. Burdens affecting bankrupt estates when acquired by creditors: a lecture ; by J. A. Spens. 1877. [No 6 in bound vol. of bankruptcy pamphlets.] A Comparison of the working of the English and Scottish bankruptcy laws ; by R. Collie : a paper. 1894. Accountant^ 1894,/. 'j'j'j. Edinburgh C.A.S.S. Transactions^ vol. 6, p. 105. Composition settlements in bankruptcy in Scotland : a paper; by J. C. Gordon. Accountant^ 1892,//. 878, 906. Notes on the comparative costs of winding-up bankrupt estates in Scotland and in England ; by R. Collie. Accountants^ Magazine, iZ()7,p. 373. Preferences in bankruptcy, reducible under the Act 1696, c. 5 : a lecture; by J. Naismith. 1877. [No. 7 in bound vol. of bankruptcy pamphlets.] Suggested amendments on the Bankruptcy (Scotland) Acts : a paper ; by A. C. Rutherford. Accountant, \%<^Z,p. 660. BANKRUPTCY REFORM. {See also Reports and returns : bankruptcy.) Amendment of the law of bankruptcy and insolvency : report of the first meeting of the committee appointed by the National Association for the Promotion of Social Science. [London, 1857.] [No. i in bound vol. of bankruptcy pamphlets.] Chartered Accountants in England and Wales. 6j BANKRUPTCY REFORM {continued). Amendment of the law of bankruptcy and insolvency : report of the proceedings of a deputation to Viscount Palmerston. [London], 1859. [No. 2 in bound vol. of bankruptcy pamphlets.] Bankruptcy Bills and observations, 1880-3. [A collection.] Fcp. fol. [London, 1880-3.] A New Bankruptcy Act to supplant the Act of 1883 ; by F. Myers. 1893. Observations and suggestions of the Council of the Institute of Accountants [on the Bankruptcy Bills, 1879-80. See Bankruptcy bills and observations.] Fcp. fol. Observations on the Bankruptcy Bill, (brought into the House of Commons, 8th April, 1881), prepared by the Council of the Institute of Chartered Accountants in England and Wales, 1 88 1. Fcp. fol. [See Bankruptcy bills and observa- tions.] Observations prepared by the Council of the Institute of Chartered Accountants on the Bankruptcy Bill, 1883. Atso Remarks by the Council on the appointment of official receivers, etc., and Observations and suggestions on the debtor's statement of affairs. Fcp. fol. 1883. [5^^ Bank- ruptcy bills and observations.] Accountants' Societies on bankruptcy amendment: articles. Accounta?tty 1880, March 27, April 3, 17, 24, May 8, 15, 22. Are any, and what, modifications necessary in the present law of bankruptcy ? an article; by T. Y. Strachan. Accountant^ October 14, 1876. Bankruptcy law amendment : articles. Accountant^ 1877, ^<^y 26, December 8, 15, 29. The Bankruptcy Law Amendment Bill : an address ; by W. O. Clough. hicorporated A ccountants' Journal^ 1 890- \^p. 86. Bankruptcy reform : an address ; by Sir J. Smale. Accountant^ November id., 1881. Bankruptcy reform : papers ; by J. Smith. Accountant, Ju?7e 5, 19, 1880. Bankruptcy reform : papers ; by T. R. R. Davison. Accountant, March 6, 13, 1880. Suggested reforms in bankruptcy law and administration : a lecture ; by A. Edwards. Accountant, iSgs, pp. 987, loio. Accountants' Journal, 1895-6,/. 241. Ma7-ichester C.A.S.S. Transactions, 1895-6,/. 126. 68 Catalogue of the Library of the Institute of BANKRUPTCY REPORTS. {See also Law reports : bankruptcy cases. Reports of cases in bankruptcy and companies' winding-up, decided in the High Court of Justice, the Court of Appeal, and the House of Loids ; edited by E. Manson. Vol. i, 1894 to date. [Atso Index to all the bankruptcy and bills of sale cases reported in Morrell's Bankruptcy reports (vols, i-io), and Hanson's Bankruptcy and company cases (vols. 1-8); by W. I. Cook.] Reports of cases under the Bankruptcy Act, 1883 [and 1890] decided in the High Court of Justice and the Court of Appeal; reported by C. F. Morrell. Vol. i, 1884 to vol. 10, 1893. {Continued in Manson s Bankruptcy and winding- up cases.] BANKRUPTCY TRUSTEES. The Law of trustees in Bankruptcy, liquidators and receivers ; by W. R. Willson. 1897. A Lexicon for the use of trustees in bankruptcy (and under deeds of arrangement) and liquidators of companies ; by S. S. Dawson. 1899. The Rights and duties of liquidators, trustees and receivers ; [by H. Foulks Lynch]. 7th edn. ; by D. F. De I'Hoste Ranking. [1902.] The Rights and duties of trustees in bankruptcy and under deeds of arrangement ; by H. F. Wreford. 1893. Bankrupts' estates. Return, by the Comptroller in bank- ruptcy, showing the number of trustees whose misconduct has been reported by him to the Court, in each year since 'The Bankruptcy Act, 1869' came into operation,' etc. Fcp. fol. 1879. [See Bankruptcy returns and reports, 1850-83.] Disclaimer by trustees in bankruptcy: a paper; by H. Jacobs. Accountant, 1900,/. 162. Accountants' Journal, 1899-1900,/. 276. London C.A.S.S. Transactions, 1899,/, 122. The Duties of a trustee in bankruptcy : prize essay ; by F. G. M. Grove. Accountant. 1894,/. 89. Accounta7tts^ Jour7ial, 1893-4,/. 261. London C.A.S.S. Transactions, 1893, jz5. 205. The Duties of trustees in bankruptcy in connection with the getting in of the estate : an essay ; by * Discipulus.' Also Leading article. Accountants' Journal, i^^6-y, pp. 273, 305. Chartered Accountants in England and Wales. 69 BANKRUPTCY TRUSTEES {continued). Duties of trustees in liquidations and bankruptcies, and of liquidators under the companies acts: a paper; by W. N. Fisher. Accountant^ January 6^ 13, 1883. Accountants' Journal^ 1883-4,/. 43. Liabilities of trustees in bankruptcy : articles. Accountant^ May 16, 23, 1885. Origin and development of the office of trustee in bank- ruptcy : a paper ; by W. R. Willson. Accountant^ 1900, p. yj'^,. Property vesting in trustees in bankruptcy : a paper ; by R. Ringwood. Accountant^ 1892,/. 246. Accountants' Journal^ 1892-3,/. 18. London C.A.S.S. Transactions^ 1892,/. i. Some of the duties of a trustee under the Bankruptcy Acts, 1883-90: a lecture; by J. G. Litton. Manchester C.A.S.S. Transactions, 1898-9,/. 211. The Winding-up of a bankrupt's estate : a lecture ; by H. F. Wreford. Incorporated Accountants'* Journat, 1895-6,/. 146. hicorporated Accountants' S.S.L. Transactions, 1896,/. 46. BANKRUPTS' ACCOUNTS. 5^^ Book-keeping : bankruptcy. Bankrupts' Register. See Perry's Gazette. BANKS. See Bank, Bankers, Banking. Banks (William Percy Antcliff) A.C.A. The Accounts of medical men and their audit : prize essay. Accountants^ Journal, 1894-5,/. 1^2. How to prepare for the intermediate and final examinations of the Institute of Chartered Accountants : prize essay. Accountants Journal, 1895-6,/. 143. A System of time accounts for a chartered accountant's office : prize essay. Accountants J ourjial, 1894-5,/. 21. Banner (George) F.C.A. The Relations between accountants and their clients: a lecture. Accoimtant, Ju7ie 1, iZZ^i' JO Catalogue of the Library of the Institute of Banner (John Sutherland Harmood-) F.C.A. Presidential address : ' Theory and practice' [in accountancy]. Accountant^ 1900,/. in?- Accountants' Journal^ 1 900-1,/. 173. Birmi7igham C.A.S.S. Tra?tsactions, 1 900-1,/. 78. The True meaning of an audit certificate : a paper. Accountant^ 18945/- 938- Accoimtajits' Jourftal, 1894-5,/. ^^9- ^th Provincial Meeting Proceedings^ 1894,/. 36. BARBER-SURGEONS. The Annals of the Barber-Surgeons of London ; by S. Young; with illustrations by A. T. Young. Dy. 4°. 1890. Barber (Jarvis William) F.C.A. Bills of exchange and foreign exchanges : a paper. Accoujttant, 1901,/. 1365. Some notes on the profession of accountancy : a paper. Accounta?tt, 1896,/. 841. Accountants' J ou7'ftal, 1896-7,/. 144. ^th Provincial Meeting Proceedings^ 1896,/. 44. Barbour (Sir David). The Currency question from an Indian point of view. Lon- don, [1894]. \.^^^ Bimetallism pamphlets, vol. i, no. 2]. The Indian Coinage and Paper Currency Act, 1893 : a speech. Accountant^ 1893,/. 998. Barclay (Thomas). Companies in France : the law relating to British companies and securities in France, and the formation of French companies. London and Edinburgh, 1899. Bardsley (J. B.). Protection against, and detection of, fraud in cash accounts : prize essay. Accountant, 1900,/. 738. Accountants!' Journal, 1 900-1,/. 103. Bardsley (James Hickey) A.C.A. Other methods of proving ledgers and accounts than by detail checking : prize essay. Accountant, 1892,/. 631. Accountants' Journal, 1892-3,/. 131. Manchester C.A.S.S. Transactions, 1891-2,/. 142. Bardsley (James Hickey) A.C.A., and others. Discussion upon C. E. Mather's ' Income-tax from a student's point of view.' Accountant, 1894,/. 204. Accoufttants' Journal, 1893-4,/. 288. Manchester C.A.S.S. Transactions, 1893-4,/. 7- Chartered Accountants in England and Wales. 7 1 Baretti (Giuseppe). A New dictionary of the Italian and English languages, based upon that of Baretti ; compiled by J. Davenport and G. Comelati ; vol. i, Italian and English ; vol. 2, English and Italian. London, [1877]. Barham (F. F.). Banking : an address. Accoimtant^ 1888,/. 104. Accountants' Journal^ 1887-8,/. 183. Barham (Harold Edmund) F.C.A., and others. Discussion on (i) the best methods of dealing in companies' accounts with shares acquired in exchange for properties sold, underwriting services, etc. ; (2) On the value to be placed on shares unquoted. Accounta?it^ 1899,/. 201. Accou7itants' Jour7ial^ 1898-9,/. 327. Lottdoji C.A.S.S. Transactio7ts^ 1898,/^. 238, Barillot (Henri). Comptabilite agricole et guide pratique de I'epargne. Paris, [?i892]. Barlee (F. R.). Trusts and trustees: a lecture, 1896. Sydney, [1896]. Barlow (G.). The Keeping and audit of magistrates' clerks* accounts : a paper. Corporate Tr easier er^ and Accountants' Institute Proceedings^ 1890, p. 21. Barnes (R. Y.). Abridged edition of the new improved universal system of book-keeping,^/^. London, 1869. Another edn. London, 1872. A New and improved universal system of book-keeping. 3rd edn. London, 1871. 6th edn. London, 1874. 9th edn. London, 1877. BARONETAGE. A History of the baronetage ; by F. W. Pixley. Roy. 8^ 1900. See also Debrett's Peerage and Kelly's Titled classes. Barr (Andrew Wallace). Theatre accounts : an address. Incorporated A ccoicnta?tts' Jotcmal, 1897-8,/. 106. Incorporated Accountants' S.S.L. Transactions^ 1898,/. 3. 72 Catalogue of the Library of the Institute of Barrett (J.). The Rating of Machinery Bill, 1893, and the general question of rating assessments : a paper. Corporate Treasurers^ and Accountants Institute Proceedings^ 1892-3,/. 15. BARRISTERS' ACCOUNTS. 5^^ Book-keeping : barristers'. Barrow (Walter). Some notes on banking law : a lecture. Accountant^ 1899,/. 662. Accountants' Journal^ 1899- 1900,/. 57. Birjninghain C.A.S.S. Trans actio7is^ 1898-9,/. 85. Barter (John). How to learn book-keeping without a master. London, [1899]. Bartlett-Amati (L.). See Amati (L. Bartlett-). Bastable (C. F.). On some economic effects of war : a paper. Accountants' Magazine, 1900,/. 399. Batchelor (Arthur). A Banker's balance sheet : a lecture. Incorporated Accountants' Journal, 1 893-4, p. 1 6. Batchelor (J. B.). The Verification and value of book debts for the purpose of a balance sheet : a paper. Accounta?tt, 1901,/. 51. Accountants' J ourtial, 1900- 1,/. 240. Bateman (Charles Tallent Tallent-). The Law and practice of executorships and administrations : a lecture. Accountant, September 13, 20, 1884. Accountants' Journal, 1884-5,/. 348. Manchester C.A.S.S. Transactions, 1883,/. 119. The Law of money securities : 2 lectures. Accountant, April /\,Jtme 13, 1885. Accountants' Journal, 1884-5,/. 480, 1885-6,/. 7^. Manchester C.A.S.S. Tra7tsactions, 1884,//. 81, 96. The Stamp laws : a lecture. Manchester C.A.S.S. Transactioiis, 1889-90,/. 164. Bateson (Harold Dingwall). Amendments to the companies acts : a paper. Accountant, 1896,/. 906. Chartered Accountants in England and Wales, 'J2> Bateson (William). The Examination of the claims of local authorities under sections 24 and 26 of the Local Government Act, 1888 : a paper. Corporate Treasurers' and Accountants' Institute Proceedings^ \Zc)i^p. 36. Bath (John). Notes on bankruptcy, liquidations, compositions and private arrangements. 8th edn. London, 1873. Bath (John) /^.r.yi. Partnerships : their formation, continuance, and dissolution : a lecture. Accountants^ Journal^ 1884-5,/. 271. Bawerk (Eugen V. Boehm-). See Boehm-Bawerk (Eugen V.). Baxter (Robert). The Panic of 1866, with its lessons on the currency act. London, 1866. Beale (William Phipson). Judicial dicta and legislative restrictions on the payment of dividends out of revenue: a lecture. Accou7itant^ 1900,/. 1083. Birminghatn C.A.S.S. Transactio?ts, 1 900-1,/. 54. Bear (William E.). Agriculture and the currency : a paper, 1895. London, 1896. {See Bimetallism pamphlets, vol. i, no. 9.] Beardsall (Francis Emanuel Moore) F.C.A. The Accounts of joint stock companies : a lecture. Accountant^ i8S7,p. 217. Accountants' Journal^ 1887-8,/. 10. Manchester C.A.S.S. Transactions., 1886,/. 123. Presidential address : Manchester Students' Society. Accountant^ 1887,/. 637. Accountants Journal., 1887-8,/. 121. Manchester C.A.S.S. Transactions^ 1887,/. i. Beawes (Wyndham). Lex mercatoria rediviva : or, the merchant's directory, being a complete guide to all men of business . . . containing an account of our trading companies and colonies, etc. 3rd edn. Dy. fol. London, 1771. Beckett (Jabez). Local taxation of ground rents and values : a paper. Corporate Treasurer^ and Accountant^ Institute Proceedings.^ 1891,/. 17. 74 Catalogue of the Library of the Institute of Beckett (Thomas). The Accountant's assistant: an index to the accountancy lectures and leading articles in ^ The Accountant,' 'The Accountants' Journal,' the Transactions of Students' So- cieties, etc., during the last 30 years of the nineteenth century, etc. London, 1901. Bedford (Edward Henslowe). The Intermediate [solicitors'] examination guide to book- keeping: the examination questions with the answers. 2nd edn. London, 1875. Beeton (Henry R.). Bimetallism : its advantages, and what we suffer by the loss of it : an address, 1895. London, [1895]. {^See Bimetallism pamphlets, vol. 2, no. 5.] The Case for monetary reform : an address, 1894. 3rd edn. London, 1894. \^See Bimetallism pamphlets, vol. 2, no. 3.] Begg (F. Faithful!). Limited liability company reform : a lecture. Accountant, 1897,/. 1076. Accountatit^ Journal, 1897-8,^. 165. Accountants' Magazine, 1897,^. 631. Edinburgh C.A.S.S. Transactions, vol. g,p. 57. Belcher (John). The Institute of Chartered Accountants in England and Wales, Moorgate Place, E.C. ; John Belcher, architect. [Photo- graphs of the building, by C. Latham.] Dy. fol. 1893. The Institute of Chartered Accountants in England and Wales, Moorgate Place, E.C; John Belcher, architect. [Repro- ductions of photographs of the building, with explanations.] Dy. fol. London, 1893. Bell (W. A. D.). The Real property laws of Queensland : a paper. Queensland Institute of Accoiuitants' Report, 1896. BENEVOLENT ASSOCIATION : CHARTERED AC- COUNTANTS'. See under Chartered Accountants. Benham (Charles). Arbitration : its advantages and its drawbacks : a lecture. Incorporated A ccounta?tts' S.S.L. Tra7isactions, 1894,^?^. 157. Bennett (Arthur) F.C.A. The Dream of a Warringtonian. Warrington, 1900. The Dream of an Englishman. London, 1893. John Bull and his other island. 4 vols, in 2. London, 1890. Chartered Accountants in England and Wales. 75 Berger (T. Ph.) ^«^Stephan (R.). Patentgesetz. Gesetz, betreffend den Schutz von Ge- brauchsmustern. Gesetz, betreffend das Urheberrecht an Mustern und Modellen. Text-Ausgabe mit Anmerkungen und Sachregister von T. Ph. Berger ; fortgefiihrt von R. Stephan. 4^ Aufl. Berlin, 1897. Berger (T. Ph.) and Wilhelmi (L.). Reichs-Gewerbe-Ordnung nebst Ausfiihrungsbestimmungen ; fortgefuhrt von L. Wilhelmi. 15® Aufl. Berlin, 1899. Bernard (George). The ' Line and column ' system of book-keeping [by] double entry, etc. : [with set of exercise sheets]. Manchester, 1894. Berry (Oscar) i^.C^. Deeds of arrangement : draft of a bill to amend the law. Accountant^ 1893,/. 904- Accountants Journal^ 1893-4,/. 153. London C.A.S.S. Transactions^ 1893,/. 63. Berry (Robert). The Law of life assurance: a lecture. Glasgow, 1877. Bertrand (Th.). Cours de tenue des livres. 12® edn. Paris, [1891]. Elements simplifies de tenue des livres. 6® edn. Paris, [1889]. Besant (Sir Walter). London; with 124 illustrations. London, 1892. Best books : a reader's guide to books (about 50,000) in every department of science, art, and literature ; by W. S. Sonnenschein. [2nd edn.] Dy. 4°. 1894. Best (John William) F.C.A. The Cost accounts of an engineer and ironfounder : a paper read before the Sheffield Students' Society, 1900- 1. London, 1901. Also in Accountant^ 1901,//. 246, 273, 304. Payment of dividend out of capital : a paper. Accou7tta7tt, December 5, 1885. Accountants' Journal^ 1 885-6, jz^. 145. Bethune (J. E. Drinkwater). See under Lubbock (Sir William). Betterment and municipal improvements: a paper; by J. H. Romanes. Accou7itants' Magazine^ 1899,/. 108. 76 Catalogtie of the Library of the Institute of Bettesworth (John). The New universal ready reckoner. London, ]} circa 1800]. BIBLIOGRAPHY. {See also Book-keeping', bibliography, aiid Catalogues.) The Best books : a reader's guide to books (about 50,000) in every department of science, art and literature ; by W. S. Sonnenschein. [2nd edn.] Dy. 4°. 1894. A Reader's guide to contemporary literature : the first supplement to 'The best books'; by W. S. Sonnenschein. Dy.4°. 1895. Elenco cronologico delle opere di computisteria e ragioneria venute alia luce in Italia dal 1202 sino al 1888. 4* ed"^ Folio. 1889. The Accountant's assistant; by T. Beckett. 1901. The Insurance cyclopaedia ; by C. Walford. [A — Hand only.] 5 vols. 1 87 1 -8. Bidwell (W. H.). Annals of an East Anglian bank [the Gurneys']. Norwich, 1900. BILLS OF EXCHANGE. The Bills of Exchange Act, 1882 ; with explanatory notes by M.D.Chalmers. 4th edn. 1882. Bills of exchange ; by D. F. De I'Hoste Ranking. 2nd edn. [1901.] Also in Birmingham C.A.S.S. Tra?tsactio7ts, 1895-6,^. 58. Manchester C. A. S.S. Transactions, 1895-6,/. 109. Chitty on bills of exchange, promissory notes, cheques on bankers, bankers' cash notes and bank notes. loth edn., by J. A. Russell and D. Maclachlan. 1859. A Digest of the law of bills of exchange, promissory notes, cheques, and negotiable securities ; by Judge Chalmers. 4^h edn. i%6» iq 0- Four lectures on bills of exchange, introductory to the Codifying Act, 1882 (with the act); by A. K. Loyd. [1895.] A Treatise on the law of bills of exchange, promissory notes, bank-notes and cheques; by Sir J. B. Byles. 15th edn., by M. B. Byles and A. K. Loyd. 1891. Bills, notes, cheques, and stamps : a paper; by H. W. Smith. Accountant, i8S6,p. 383. Accountants' Journal, 1886-7,/. 65. Bills of exchange : a lecture ; by A. Edwards. Accountant, December i, 8, 15, 1883. Accountants' Jour 7ial, 1883-4,/. 180. Chartered Accountants in England and Wales, "j^j BILLS OF EXCHANGE {continued). Bills of exchange : a lecture ; by J. Goode. Accountant^ 1886,^. 244. Accountants' Journal^ 1886-7,^. 5. Bills of exchange : a paper ; by A. E. Lewis. Accountant^ I'^^z^p. 481. Leeds C.A.S.A. Transactions, iSgi-2,j!f. 64. Bills of exchange: a paper; by F. P. M. Schiller. Incorporated Accounta7its'' Journal, 1901-2,/. 43. Incorporated Accountants S.S.L. Transactions, igoi,p. 27. Bills of exchange : a paper ; by G. Elliott. London C.A.S.S. Transactions, 1888,/. 210. Bills of exchange : a paper ; by J. W. Blair. Queensland Institute of Accountants Report, 1896. Bills of exchange: a paper; by Mr. Pearson. Accountant, 1902,/. 369. Bills of exchange : a paper ; by T. C. Parkin. Accountant, July 18, 1885. Accountants Journal, 1885-6,^. 60. Bills of exchange and foreign exchanges : a paper ; by J. W. Barber. Accountant, 1901,/. 1365. Bills of exchange, cheques, and promissory notes : a paper ; by H. Moseley. Accou7itant, 1897,/. 865. Accountants Journal, 1897-8,/. 117. Checks on cheques : an article. Accountant, if^oo,p. 901. Law of cheques : a paper ; by H. Cohen. Incorporated A ccountantS Journal, 1 902, p. 150. See also Beawes' Lex mercatoria rediviva, Malynes' Con- suetudo, vel Lex Mercatoria, Marius' Bills of exchange. BILLS OF EXCHANGE (GERMAN LAW). Allgemeine Deutsche Wechselordnung ; Text-Ausgabe mit Anmerkungen ; auf der Grundlage der von S. Borchardt, verfassten Ausgabe bearbeitet von E. Ball. 7*® Aufl. 1897. BILLS OF LADING. Bills of lading : a lecture; by E. T. Salvesen. 1889. Edinburgh C.A.S.S. Transactions, vol. 2, p. loi. BILLS OF SALE. Bills of Sale Acts ; with an epitome of the law as affected by the acts; by H. Reed. lOth edn. 1895. A Concise treatise on the law of bills of sale, embracing the Bills of Sale Acts, 1878 and 1882, with forms and. statutes ; by J. Indermaur. 1882. 7,S Catalogue of the Library of the Institute of BILLS OF SALE {continued). A Treatise on bills of sale ; (4th edn. of Millar and Collier's treatise) by F. C. J. Millar. 1877. Bills of sale: a lecture; by F. Evans. Accountant, 1886,//. 475, 485, 5oo» SH- Accountants Journal, 1886-7,^. 92. The Bills of Sale Acts : articles. Accountant, April 18, 25, 1885. Bills of sale : articles. Accountant, 1884, October 18, November i, 15, 29, December 6,27. The Law of bills of sale : a lecture ; by G. A. Buxton Carr. Incorporated Accountants' Journal, 1 895-6, p. 46. Incorporated Accountants^ S.S.L. Transactions, 1895,/. 96. The Statutory form of bills of sale : articles. Accountant, 1885, August 15 ; \ZZ6,pp. 427, 438. Accountants' Journal, iZZ(i-'j,pp. 86, 102. See also Lee and Wace's Bankruptcy, Rigg's Bankruptcy Act, 1883, Ringwood's Bankruptcy, Robson's Bankruptcy. BILLS: PARLIAMENTARY. Various accountancy, bankruptcy^ company and other bills are p7-eserved in the Library. Bilton (Russell). Stock-in-hand : modes of taking : pricing and verification : a paper. Accountant, igoi,p. 50. Accountants' Journal, 1 900-1,/. 239. BIMETALLISM. {^Aitd Mono-met allis7n.) The Case against bimetallism ; by R. Giffen. 2nd edn. 1892. Investigations in currency and finance; by W. S. Jevons. 1884. A Treatise on money and essays on monetary problems ; by J. S. Nicholson. 2nd edn., enlarged. 1893. Bimetallism : [pamphlets by H. R. Beeton, G. Howell, and others]. 23 pamphlets bound in 2 vols. London, etc., 1889-95. The Assault on the Standard : an address ; by J. H. Tritton. 1895. The Bimetallic heresy: 2nd paper ; by N. Dunlop. 1896. Bimetallic League pamphlets ; [by various authors]. London, v.d. Bimetallism: a lecture ; by J. A. Todd. Accountant, 1901,/, 378, Chartered Accountants in England and Wales. 79 BIMETALLISM {continued). Bimetallism : an address ; by E. Guthrie. Accountant^ November 14, 1885. Manchester C.A.S.S. Transactions^ 1885,^. 17. British industries and international bimetallism : speech by A. J. Balfour, and other addresses. 1892. The Bullion Report and the foundation of the Gold Standard^ by F. W. Bain. 1896. The Case against international bimetallism : an address ; by G. Peel. 1896. A Criticism of Lord Farrer on the monetary standard ; by H. S. Foxwell. 1895. A Criticism of Mr. H. D. Macleod's ' Bimetallism ' ; by T. E. Powell. 1895. The Gold and silver question [from a bimetallist point of view]: a lecture; by G. I. Murray. Accountant^ 1893,/. 319. Accountants Journal, 1893-4,/. 44. Manchester C.A.S.S. Tra7tsactio7ts, 1892-3,/. 117. Gold Standard Defence Association pamphlets [by various authors]. London, v.d. The Gold Standard, 1895, Nos. 1-12. Monetary systems: their effect upon industry : a lecture ; by E. L. Hartley. Manchester C.A.S.S. Transactions, 1896-7,/. 104. The Recent currency proposals : a paper ; by A. B. Clark. Accountants' Magazine, 1897,/. 613. The Science of money, with investigations into bimetallism, etc. [1895. See Pamphlets by J. H. Norman.] Silver and gold : the money of the world : an essay ; by Sir G. L. Molesworth. 1894. The Silver question as it affects the cotton trade : a lecture ; by J. Rawlinson. Accountant, 1890,//. 82, 93. Accountants^ Journal, 1 890-1,/. 39. Manchester C.A.S.S. Transactions, 1889-90,/. 30. The Silver question : injury to British trade and manufac- tures : papers by G. Jamieson, T. H. Box, and D. O. Croal ; also a preface and sequel by Sir H. M. Meysey- Thompson. 1895. Some notes on the silver question ; by E. H. Macmillan : a paper. Accoimtant, 1893,/. 859. Accou7itantS Journal, 1893-4,/. 140. Edinburgh C.A.S.S, Transactions, vol. 5,/. 159 [no. 9]. 8o Catalogue of the Library of the Institute of BIOGRAPHY. Dictionary of national biography ; edited by Leslie Stephen [and Sidney Lee]. 63 vols. 1885-1900. Also Supple- ment. 3 vols. 1901. Fortunes made in business : sketches, biographical and anecdotic; by various writers. 2 vols. 1884. See also Encyclopaedia Britannica ; Walford's Insurance cyclopaedia ; Richardson's Coutts & Co. ; Burgon's Sir T. Gresham ; Clode's Guild of Merchant Taylors; Robinson's Register of Merchant Taylors' School ; Patrick's John Law of Lauriston ; and London's Roll of fame. Biography of a * Lloyd's ' policy : a lecture ; by G. Van de Linde. 3rd edn. Dy. 4°. 1885. Also in Accountant^ October 24, 31, November 7, 1885. Accountants' J our7ial^ 1885-6,/. 10 1. Birks (Harry W.) London joint stock and private banks : analysis of the last published balance-sheets; [from] August, 1892 to date, Roy. 4°. [London, 1892, etcJ] BIRMINGHAM. Birmingham and Midland Society of Chartered Accountants : report, proceedings of annual general meeting, rules and regulations, 1889, 1890, 1893 l^ date. Birmingham, 1889, etc. Birmingham Chartered Accountant Students' Society : trans- actions for the year 1894-5 to date. London, 1895, etc. Birmingham Chartered Accountants' Library Catalogue, 1901. \^Also the 1888 edition.] Birmingham New General Hospital : report, statement of accounts from 1890 to 1901, and list of subscribers and donors to the building and equipment fund. Birmingham, [1902]. Birrell (Augustine). The Duties and liabilities of trustees: 6 lectures, 1896. London, 1896. Bithell (Richard). A Counting-house dictionary, containing an explanation of the technical terms used in the money market and on the Stock Exchange, with descriptions of the coins on which the exchanges of the world are based, etc. New edn. London, 1893. Bizonfy (Franz de Paula). English- Hungarian [and Hungarian- English] dictionary, Budapest, 1886. Chartered Accountants in E^tgland and Wales, 8 1 Blackborow (Harold Sidney). Brewery accounts and their audit : a paper. Accouiitaftt^ iZgg,pp. 448, 474. Blackburn (Henry Gaskell) F.C.A. Address : Leeds Students' Association. Accountant^ iSgo,p. 213. Leeds C.A.S.A. Transactions^ 1890-1,/. 5. Blackie (W. G.). The Imperial gazetteer: a general dictionary of geography, physical, political, statistical, and descriptive. 2 vols. Imp. 8°. London, 1876. Blackley (William Lewery) and Friedlander (Carl Martin). A Practical dictionary of the German and English languages. New edn. London, 1872, Blacklock (Frank). Conversion of individual enterprises into corporations : a paper. Accountant^ iZc^y^pp. 912, 946. Industrial plants : a paper. Accountant^ 1898,/. 1050. Legal accounting and commercial book-keeping : a paper. Accountant^ 1898,/. 803. Accou7ttants' Jourftal^ 1898-9,/. 116. The Profession of accountancy, viewed from an American standpoint : articles. Accountant^ 1900,//. 13, 143, 194, 253. Accountants' Journal^ 1899-1900,^. 209, 284, 306. The Rights and duties of public accountants from an American point of view : a paper. Accountant^ 1898,/. 950. Accountaiits' Journal^ 1898-9,/. 138. Suggestions to a young accountant on adjusting a fire loss: an article. Accountant^ 1898,/. 633. Blair (J. W.). Bills of exchange : a paper. Queensland Institute of Accountants^ Report^ 1896* Blake (J.). Tables for the conversion of 5 per cent, interest from -^^ih to 7 per cent, etc. London, 1890. 82 Catalogtie of the Library of the Institute of Bland (Miles). Algebraical problems, producing simple and quadratic equa- tions, with solutions ; [also] equations of higher dimensions. 9th edn. London, 1849. Blandford (Ernest William Ellis). Licensing trade accounts : a lecture. Incorporated A ccotmtmits' Journal, 1 900- 1 , /. 58. Incorporated Accountants^ S.S.L. Transactions, 1900,/. 104. Blandford (Ernest William Ellis), and others. Auditors' certificates : a discussion. Incorporated Accountants' Journal, i8g8-g,p. 140. Incorporated Accountants' S.S.L. Transactions, i8gg,p. 2. Blease (Walter) F.C.A. Executorship accounts : a paper. Accountant, \888,p. 593. Accountants^ J our7tal, 1888-9,/. lOS* Blunden (G. H.). The Income tax : a paper. Accountant, iZg7,p. 823. Accountants^ Journal, 1 897-8, jZ^. 125. Blyth (Robert). War scares and commercial dislocations : a lecture. Accou7itant, \8gg,p. 126. Accountant^ Magazine, iSgg,p. 168. Edinburgh C.A.S.S. Transactions, vol. 10, p. i. BOARD OF GUARDIANS' ACCOUNTS. See Book-keeping : guardians'. Boardman (James) F.C.A. Address : Manchester Students' Society. Accountant, i8S6,p. 695. Accountants^ Journal, 1886-7, p. I44- Manchester C.A.S.S. Transactio7is, 1886,/. 5. Address : Manchester Students' Society. Manchester C.A.S.S. Transactions, 1886,/. 153. Banking : a lecture. Accountant, February 23, March i, 1884. Accountants Journal, 1883-4,/. 231. Manchester C.A.S.S. Transactions, 1884,/. 6. Banking : a lecture. Accou?itant, 1886, p. 256. Accoimtafits' Jourjial, 1886-7, p. 7- Ma?ichester C.A.S.S. Transactions, 1885,/. 58. Notes on the formation of companies: a paper. Accountant, 1887, p. 206. Manchester C.A.S.S. Transactions, \886,p. 91. Chartered Accountants in England and Wales. 83 Boase (C. W.). A Century of banking in Dundee; being the annual balance sheets of the Dundee Banking Company, from 1764 to 1864. 2nd edn., containing the balance sheets of other banks in the district, and memoranda concerning Scotch and English banking during the period. Edinburgh, 1867. Boase (Frederic). Catalogue of the printed books in the library of the In- corporated Law Society. Roy. 8°. London, 1891. Boehm-Bawerk (Eugen V.). The Positive theory of capital ; translated by W. Smart, London, 1891. Bogle (John Douglas Stewart) A.C.A, The Writing off of depreciation on the wasting assets of a joint stock company : prize essay, London C.A.S. Society. London, 1890. Also in Accountant^ 1889,^. 691. Accountants' Journal^ 1890-1,^. 7. Londo7i C.A.S.S. Tra?tsactwns, 1889,/. 221. Bogle (John Douglas Stewart) A.C.A. ^/^^ Attfield (J. H.). M'Dougall's book-keeping for elementary schools, part i. Also Parts i and 2 [in one vol.]. London and Edinburgh, [1895-6]. Bolton (James Charles) F.C.A. The First audit of a joint stock company's accounts: a lecture. Accountant, December 12, 1885. Accountants' Jourtial, 1885-6,/. 142. Marine insurance : a lecture. Accountant, May 16, 1885. Accountants' Journal, 1885-6,/. 2.3. Merchants' accounts : a paper. Accountaftt, May 17, 1884. Accounta7its'' Journal, 1884-5,/. 296. BONDS. {See also Securities). Bonds of caution in executries, curatories, etc. : a paper ; by K. Sanderson. Accountants' Magazine, \cp\,p, 163. Bonds of caution in liquidations : a paper ; by H. P. Macmillan, Accountants^ Magazine, 1901,/. 479. 84 Catalogue of the Library of the InstittUe of BONDS {continued). The Law of municipal bonds [United States], including a digest of statutory laws relating to their issue; by J. A. Burhans ; also, bond values and interest tables. 1889. Book debts : an address ; by D. Hill. Accountant^ 18995/- uo- Accountants' Journal, \Z^Z-%p. 299. London C.A.S.S. Transactions, 1898,/. 209. BOOK-KEEPING: BIBLIOGRAPHY AND HISTORY. The Antiquity of bookkeeping : an historical sketch ; by J. W. Heaps. [1898.] Also in Accountant, \%^Z,pp. 187, 215, 243. Elenco cronologico delle opere di computisteria e ragioneria venute alia luce in Italia dal 1202 sino al 1888. 4^ ed"^. Fcp. fol. 1889. The Origin and progress of book-keeping : [bibliography] to 1852; by B. F. Foster. 1852. Address [on the history of book-keeping, etc.]; by R. L. Impey. Accountant^ 1886,/. 678. Accountants Journal, 1886-7, p. 138. The Bibliography of book-keeping : papers ; by R. Brown. Accountants' Magazifie, 1897,/. 568; 1898,/. 220; 1901, p, 240. Bookkeeping exhibition in Genoa : a paper ; by C. P. Kheil. Accountant, i8g2,p. 734. The History of book-keeping : a paper ; by J. Row-Fogo. Accountants' Magazine, \8<^8,p. 328. See also Carter's Book-keeping, Kelly's Book-keeping, and Catalogues of Accountants' Libraries. BOOK-KEEPING : BOOKS AND PAMPHLETS(ENGLISH). (/« chronological order, and including some American and Colonial works). A Briefe Instruction and maner how to keepe bookes of Accompts after the order of Debitor and Creditor, etc. ; by John Mellis, Scholemaister. 1588. {For full title see under author^ The Merchants Mirrour : or, directions for the perfect ordering and keeping of his accounts, etc. ; by R. Dafiforne. 3 edns., 1636, T660, 1684. Dy. fol. {See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1636, 1656, 1686. For full title see under author^ Chartered Accountants in England and Wales. 85 BOOK-KEEPING: BOOKS (E^G^LISU.) {continued). Amphithalami : or, The Accomptants Closet, etc. ; by A. Liset. 2 edns., 1660, 1684. Dy. fol. [See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656, 1686. For full title see under author.^ . . An Introduction to Merchants Accounts, etc. ; by J. Collins. 2nd edn., 1664, and anoth'er edn.^ 1675. Dy. fol. [See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656, 1686. For full title see under author.'] The Apprentices Time-Entertainer accomptantly : or, A Methodical means to attain the Exquisite Art of Accomp- tantship . . . by Richard Dafforne. . . . Also, the form of a Book for Charges of Merchandize ... by John Dafforne, etc. 3rd edn. 1670. [For full title see under author.^ The Compleat Comptinghouse, ^/^. ; by John Vernon. 1678. ^/.ft> 3rd edn., 1698 ; 5th edn., 1722. [For full title see under author.^ Debtor and Creditor made easie : or, a short instruction for attaining the Right Use of Accounts, etc ; by S. Monteage. 2nd edn., 1682; 3rd edn., 1690; another edn., 1708. [For full title see ufider author.] Instructions for Rent-Gatherers Accompts, &c.. Made Easie ; by the Author of the Book, entituled. Debtor and Creditor [S. Monteage]. 1683. Also another edn., 1708, [bound with the 1708 edn. of ' Debtor and Creditor']. Idea Rationaria, or The Perfect Accomptant, etc. ; by R. Colinson. Fcp. fol. 1683. [For full title see under author^ The English Merchants Companion : or, an Entertainment for the Young Merchants, Their Servants . . . wherein the perfect Method of Merchants Book-keeping ... is compleatly demonstrated ... by R. Dafforne. 4th edn. 1700. [For full title see under author.] The Gentlemans auditor : or, a new and easie method for keeping accompts of Gentlemens Estates, etc. ; by T. R. 1707. Accompts for Landed-Men, etc. ; by C. Snell. Fcp. fol. [?i7io.] The Gentleman Accomptant : or, an essay to unfold the Mystery of Accompts, by way of Debtor and Creditor, etc. ; by a Person of Honour [R. North]. 17 14. An Exact guide to book-keeping by way of debtor and creditor; by T. King. 17 17. A New treatise of arithmetick and book-keeping; by A. Malcolm. 17 18. S6 Catalogue of the Library of the histitute of BOOK-KEEPING: BOOKS {Y.'^GlA'^Yi) {continued). The Principles of book-keeping explain'd ; by A. Macghie. 1718. The Merchant's Magazine : or, Trades Man's Treasury, con- taining . . . Merchants accompts. Book-keeping, etc. ; by E. Hatton. 7th impression. 1719. An Essay on book-keeping, according to the true Italian method of debtor and creditor, by double entry, etc. ; by W. Webster. 2nd edn., 172 1 ; 3rd edn., 1726; 7th edn. 1740; 8th edn., 1744; 9th edn., 1747 ; lOth edn., 1749. A Treatise of book-keeping, or merchants accounts ; by A.Malcolm. 1731. ^/f^ 2nd edn., 1743. Book-keeping methodiz'd : or, a methodical treatise of merchant-accompts, according to the Italian form, etc. ; by J. Main 1736. Also 2nd edn., 1741 ; 5th edn., 1757 ; 6th edn., 1760; 8th edn., 1765. Italian book-keeping reduced into an art ; being an entire, new, and compleat system of accompts in general ; by H.Stephens. 1737. Also another edn.^ iy$/^. The Gentleman's complete book-keeper ; by R. Hayes. 1741. The Accountant : or, the method of book-keeping, deduced from clear principles, etc. ; by J. Dodson. Dy. 4°. 1750. An Essay to make a compleat accomptant ; in two parts ; I. A Treatise of book-keeping according to the true Italian method, etc. ; II. The Solution of 18 questions in company accompts, etc. ; by R. Roose. [? 1760.] The Compting-House assistant; or, book-keeping made easie: being a complete treatise on merchants accompts, etc. ; by J. Cooke. 2nd edn. 1764. The Accountant and Geometrician : containing the doctrine of circulating decimals, logarithms, book-keeping, etc. ; by B. Donn. 1765. A Complete system of Italian book-keeping according to the modern method; by D. Dowling. 2nd edn., 1770; 3rd edn., 1775. The General counting-house, and man of business ; by W. Gordon. 2nd edn. 1770. Book-keeping moderniz'd ; or, merchant-accounts by double entry, according to the Italian form, etc.; by J. Mair, 1773. Also 3rd edn., 1784; 5th edn., 1789; 6th edn., 1793 ; 7th edn., 1797; 8th edn., 1800; 9th edn., 1807. The Accountant's companion : practical arithmetic ; with a course of book-keeping by single entry ; by J. Seally. 1773. Chartered Accountants in England and Wales. 87 BOOK-KEEPING: BOOKS {^'^GIA'S^W) {continued). Chapman's introduction to business ; by T. Chapman. [1774.] An Easy introduction to book-keeping . . . for the improve- ment of young accountants. Anon. 1776. Quin's rudiments of book-keeping ; comprised in six plain cases, etc. ; [by M. Quin]. 1776. Also 3rd edn., 1779. The Young book-keeper's assistant: shewing in the most plain and easy manner the Italian way of stating debtor and creditor, etc.\ by T. Dilworth. 7th edn., 1777; 12th edn., 1793; new edn., 1828; new edn., 1856; new edn., 1870. The Universal accountant, and complete merchant ; by W. Gordon. 2 vols. 4th edn., revised. 1777. The Man of business and gentleman's assistant ; containing arithmetic and book-keeping by single and double entry ; by W. Perry. 3rd edn. 1777. Book-keeping familiarised ; by W. Wood. [? 1777.] The Instructor : or, young man's best companion ; contain- ing . . . merchants accompts, and a short and easy method of shop and book-keeping, etc. ; by G. Fisher. 23rd edn., 1779; 30th edn., 1810. A Complete system of book-keeping by an improved mode of double entry, etc. ; by B. Booth. Dy. 4°. 1789. Book-keeping epitomized : a compendium of Mair's Merchants- accompts ; by J. Shaw. 1794. Jones's English system of book-keeping ; by E. T. Jones. Dy.4°. 1796. Book-keeping reformed ; by J. H. Wickes. Dy. 4°. 1797. An Introduction to merchandize ; by R. Hamilton. 4th edn. 1799. A Complete treatise on practical arithmetic and book- keeping; by C. Hutton. nth edn. 1801. The Elements of book-keeping, both by single and double entry; by P. Kelly. 1801. ^/j-^ 2nd edn., 1802 ; 3rd edn., 1805; 4th edn., 181 1; 5th edn., 1815; 8th edn., 1824; 9th edn., 1828; nth edn., 1839; 12th edn., 1847. Practical English book-keeping, for schools, apprentices and tradesmen, etc. ; by J. Luckcock. Fcp. fol. [? 1801.] A Short system of arithmetic and book-keeping ; by R. Hamilton. 5th edn. 1802. Book-keeping improved : or, a certain method for the detec- tion and prevention of errors, superseding the process of calling the books over ; by P. Pullen. Roy. 4°. 1803. A Complete treatise on book-keeping, rational and practical etc. ; by P. Deighan. 2 vols, in i. 1807. 88 Catalogue of the Library of the Instittite of BOOK-KEEPING: BOOKS (E^GUSU) {continued). An Introduction to merchants' accounts; by J. Sedger. Part I and Part 2. 1807, 1808. A Treatise on book-keeping; by R. Goodacre. 181 1. Also 2nd edn., 1818. Letters belonging to a system of book-keeping and accounts ; by A. Hodge. Roy. 8°. 18 12. The Perpetual balance: or, book-keeping by double entry upon an improved principle ; by J. Lambert. 18 12. The Elements of book-keeping, by single and double entry ; by J. Morrison. 2nd edn., 1813 ; 3rd edn., 1818 ; new edn., [1825.] Book-keeping no bugbear, or double entry simplified, in opposition to the insufficiency of the present practice ; by M. Power. 2nd edn. Roy. 8°. 181 5. A Short treatise upon book-keeping, by single entry ; by F. Walkinghame. 1817. [See Walkinghame's Tutor's assistant.] Double entry by single : a new method of book-keeping ; by F. W. Cronhelm. Dy. 4°. 1818. The Young lady's guide to practical arithmetic and book- keeping ; by C. Morrison. 1820. The Housekeeper's ledger; by W. Kitchiner. [Circa 1820.] Merchants' accounts : or, book-keeping according to the Italian method of double entry; by R. Langford. 1822. Alfio other edns., 1826, 1843, 1853. A Complete system of practical book-keeping ; by single entry, double entry in present practice, and a new method of double entry by single ; by C. Morrison. 3rd edn., 1823 ; 8th edn., 1849. An Introduction to book-keeping; by R. Roe. 1825. A Practical treatise on naval book-keeping in all its branches, etc. ; by E. Lawes. 1827. A New system of book-keeping ; by P. C. L. Vautrd 1828. The Mercantile teacher's assistant : or, a guide to practical book-keeping; by J. Morrison. 1829. Reports made [in 1829] by the third commissioner for investigating the mode of keeping the public accounts, etc. Fop. fol. [1829.] Report of the commissioners appointed [in 1829] to inquire into and to state the mode of keeping the official accounts, etc. Fcp. fol. [1829.] Chartered Accountants in England and Wales. 89 BOOK-KEEPING: BOOKS {^'^GlA'^Yi) {continued). Jackson's complete system of book-keeping, both by single and double entry, etc.\ [edited] by M. Trotter. [? 1830.] Also new edn., i^'^2>^ ^^^ther edn.^ i860; 24th edn., revised by H. T. Easton. 1902 [1901]. A General system of mercantile book-keeping ; by J. Morri- son. Dy. 4°. 1830. The Science of book-keeping, exemplified in Jones's English systems of single and double entry ; by E. T. Jones. Roy. 4^ 1831. Also 5th edn., part i, 1837; 9th edn., 1847; nth edn., 15th edn., i6th edn.; and another copy of 1837 edn., with title-page slightly altered. The Scholar's introduction to merchants* accounts ; by G. Reynolds. 2nd edn. 183 1. The Tradesman's complete book-keeper; by R. Percival. 1834. Also 1 2th edn., n.d. An Easy introduction to book-keeping in four short sets, etc. ; by J. Jamieson. 1835. The Tradesman's true friend : or, every man his own book- keeper ; by R. Percival. New edn. [? 1836.] A Practical treatise on accounts, mercantile, partnership, solicitor's, private, steward's, receiver's, executor's, trustee's, etc. etc.; by I. P. Cory. 1839. Also 2nd edn., 1839. Guy's complete treatise of book-keeping by single entry; by J. Guy. 1839. A Practical treatise on accounts, mercantile, private, and official, etc. ; by I. P. Cory. 1840. The Theory and practice of book-keeping, illustrated and simplified ; by B. F. Foster. 1840. The Quick and easy method of teaching book-keeping; by J. H. Lewis. Dy. 4°. New edn., [? 1840] ; 14th edn., \J circa i860]. A Complete treatise on practical book-keeping; by C. Hutton; edited by A. Ingram. New edn. by J. Trotter. 1840. Book-keeping by single and double entry; by A. G. Hender- son. 1841. A New check journal upon the principle of double entry ; by G. Jackson. 6th edn., 1841 ; 7th edn., 1849; 12th edn., 1863 ; 14th edn., [? 1875] ; 17th edn., [? 1882]. The Commercial instructor, and accountant's guide ; [by R. C.]. {^ circa 1842.] Counting-house manual and introduction to business : prac- tical book-keeping; by Calculator. Roy. 8°. 1843. 90 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS C^^GlA^Yi) {continued). A New method of keeping books by double entry; by S. Katte. 2ndedn. Dy. 4°. 1843. A Complete guide to practical book-keeping, by single and double entry, etc. ; by J. Morrison. 1843. This is really another edition of ' The Mercantile teacher's assistant.^ Double entry elucidated ; by B. F. Foster. 3rd edn., 1847; 4th edn., 1849; 7th edn., 1858; 12th edn., 1881 ; 13th edn., 1884. The Commercial class-book : or, young merchant's com- pendium ; by J. H. Freese. 1849. The Manual of book-keeping ; by an experienced clerk [Henry Tuck]. 6th edn., 1849 ; 7th edn., 1853. The Pocket guide to commercial book-keeping ; by Prof. Wallace. 1849. O'Gorman's new and comprehensive system of self-instructing book-keeping ; by D. O'Gorman. 1850. Elements of book-keeping for schools, printed and published by direction of the Commissioners of National Education, Ireland. 1850. Also other edns., 1859, 1863, 1870, 1872, 1882; andK^y, 1875. A Practical guide for retail tradesmen and others to book- keeping by double entry ; by J. Caldecott. [185 1.] Rudimentary book-keeping ; by J. Haddon. 185 1. Also ^th edn., 1861 ; and 15th edn. [entitled 'Commercial book- keeping'], 1879. An Improved system of farm book-keeping; by the author of ' British Husbandry.' 185 1. The Whole science of double entry book-keeping ; by D. Sheriff. 2nd edn., 1852 ; another copy of 2nd edn.^ undated; another copy, dated 1858; 3rd edn., 1882. An Inductive and practical treatise on book-keeping for high-schools and academies ; by S. W. Crittenden. Roy. 8°. 1854. Also Key to the counting-house and high- school editions. Roy. 8°. 1853. A Concise system of book-keeping, by double and single entry; by Mr. Hancock. 6th edn. [?i856.] Elements of book-keeping by single and double entry ; by A. K. Isbister. New edn. 1856. An Original and comprehensive system of self-instructing book-keeping; by D. O'Gorman. New edn. 1857. Chartered Accountants in England and Wales. 91 BOOK-KEEPING: BOOKS {^Y^GlA'^Yi) {continued). Kain's solicitors' book-keeping by double entry ; by G. J. Kain. 6th edn., 1858; loth edn., 1887 ; nth edn., revised by H. Brown, 1895 ; 12th edn., revised by H. Brown, 1902. The Principles of balancing, by single and double entry, including partnerships by each method ; by G. H. Boulter. 3rd edn. \} circa \Z6o?\ An Entire new system of book-keeping by single entry ; by Dr. Brewer. 8th edn., [? i860]; loth edn., [? 1869]; 12th edn., [? 1885]. Also Key to the 7th edn., [? 1857J. First steps to knowledge : book-keeping ; single entry ; by G. Pinnock. i860. An Essay on the elements of book-keeping; by a merchant. 1861. Book-keeping for the tanning trade ; by Joseph Sawyer. 2nd edn. Dy. 4°. 1862. For 3rd edn., by John Sawyer, 1895, see that date. An Improved principle of single-entry book-keeping ; by D. Sheriff. Roy. 8°. 1862. Also another edn., 1880, and The Transactions shown and worked out by double entry. 1882. Bryant and Stratton's counting house book-keeping ; by ^ H. B. Bryant, H. D. Stratton, and S. S. Packard. Roy 8°. [1863.] Examination questions in book-keeping by double entry, with answers; by J. Hunter. 1863. The Principles of book-keeping by double entry ; by H. Manly. 1864. Also 3rd edn., 1872; 5th edn., 1877. Friendly societies' accounts : exemplification of the * Instruc- tion in book-keeping for Friendly Societies' issued by the registrar; by G. C. Oke. 1864. An Exemplification of the general order for accounts issued by the Poor Law Board, 1867 ; by D. P. Fry. 1867. A Practical compendium of accounts; by J. Hunter. 2nd edn. 1867. Jones's test ledger : a plan for epitomizing the results of the working of a business, periodically ; also, the key ledger, illustrating the mode of using the above ; by E. Jones. Dy. 4°. [? 1868.] Abridged edition of the new improved universal system of book-keeping; by R. Y. Barnes. 1869. Also another edn., 1872. Book-keeping; by Sir R. G. C. Hamilton and J. Ball. 3rd edn., 1869; new edns., 1874, 1882, 1890, 1896. 92 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (ENGLISH) (^^/^Z/;/^^^). The Science of double-entry book-keeping simplified; by C. C. Marsh. 1870. The Civil Service book-keeping : book-keeping no mystery ; by an experienced book-keeper. 2nd edn., 1870; 3rd edn., 1877. A New and improved universal system of book-keeping; by R. Y. Barnes. 3rd edn., 1871 ; 6th edn., 1874; 9th edn., 1877. A New manual of book-keeping for wholesale and retail traders ; by P. Crellin. 1871. The Dominion accountant : or, new method of teaching the Irish national book-keeping; by W. R. Orr. 1872. The Laws of book-keeping; part i, single entry; by an accountant. 1873. Practical book-keeping, adapted to commercial and judicial accounting, with sets of books and forms of accounts; by F. H. Carter. 2nd edn. 1874. Also 6th edn., revised by F. W. Carter, 1890. Life insurance accounts ; by T. B. Sprague. 1874. The Intermediate [solicitors'] examination guide to book- keeping : the examination questions with the answers ; by E. H. Bedford. 2nd edn. 1875. An Entire new system of book-keeping by double entry; by Dr. Brewer. 6th edn. [? 1876.] An Exemplification and guide to the keeping of the accounts of school boards; by G. Gibson. Roy. 8°. [1876.] An Exemplification of the accounts of urban and rural sanitary authorities; by G. Gibson. Fcp. Fol. [1876.] Progressive exercises in book-keeping by double entry; by J. Hunter. New edn. [? 1876.] An Exemplification and guide to the keeping of the accounts by guardians and other local authorities, rendered neces- sary by the Elementary Education Act, 1876; by G. Gibson. Roy. 8°. [? 1878.] The New Bryant and Stratton counting-house book-keeping ; by S. S. Packard and H. B. Bryant. Roy. 8°. [1878.] Book-keeping for public institutions, asylums, etc,\ by J. W. Palmer. Roy. 8°. [? 1878.] An Exemplification of the general order for accounts issued by the Local Government Board, relative to Highway Boards, 1879; by G. Gibson. Roy. 8°. [1879.] Chartered Accountants hi England and Wales. 93 BOOK-KEEPING: BOOKS (J^'^GIA^Vl) {continued). An Exemplification of the general order for accounts issued by the Local Government Board, relative to Highway Boards, 1879, as far as the same relates to the accounts of district surveyors ; by G. Gibson. Roy. 8°. [1879.] Professional book-keeping : a treatise for non-traders ; by W. J. Gordon. [? 1879.] Also 2nd edn., [? 1883]. Principles of book-keeping and balancing ; by B. Scott. Roy. 8°. 1879. Book-keeping primer : 14 introductory lessons ; by J. Thornton. 1879. An Exemplification of the general order for accounts issued by the Local Government Board, relative to Local Boards, 1880; by H. Lloyd-Roberts. Dy. 4°. 1880. First series of examples in book-keeping by double entry ; by a professional accountant. Fcp. fol. 1880. Amsdon's guide to brewers' book-keeping; by E. Amsdon. 1881. An Exemplification of the general order of accounts issued by the Local Government Board, relating to Highway Parishes ; by G. Gibson. [2nd edn.] Roy. 8°. [1881.] Chambers's book-keeping by single and double entry ; by W. Inglis. 1881. Also other edns.^ 1882, 1884, 1893; and Book-keeping transactions, Peter Brown and Smith and Robinson ; adapted to Chambers's book-keeping ; by W. H. Walsh, [? 1893]. A Complete system of book-keeping ; by D. Macdougal. 9th edn. 1881. The Principles of practical book-keeping; [with] exercises, examination papers and key; by A. Sarll. [1881.] Also another edn. , [ 1 890] . Jones's English system of book-keeping for the million ; by T.Jones. 2nd edn. [?i882.] Kain's commercial book-keeping : columnar system ; by A. Eldridge. 1882. Book-keeping by double entry ; by A. Cariss. 1883. How to open a set of books ; by E. H. Carter. Fcp. fol. [Birmingham, 1883.] Book-keeping simplified: a method (with examples) of keeping books by double entry, applicable to any business, and complying with the Bankruptcy Act, 1883; by H. Feast. [1883.] yjf/j-^ new edn., [? 1900J. Book-keeping by double entry ; by W. J. Hancock. 2nd edn. 1883. 94 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS i^'^GYA'^Yi) {continued). Double entry : or, the principle of perfect book-keeping ; by E. Holah. 2nd edn. 1883. Supplementary book-keeping by double entry ; by J. Hunter. 1883. The Principles and practice of book-keeping, elementary principles and single entry; by C. G. Hutchinson and W. S. Parker. 1883. Jones's English system of book-keeping for schools ; by T. Jones. [.? 1883.] Also another edn., [? 1889]. First lessons in book-keeping ; by J. Thornton. 2nd edn., 1883; [? 6th edn.], 1889; [13th edn.], 1894; [14th edn.], 1896. Book-keeping taught by examples of complete annual accounts ; by J. Constable. 2nd edn. 1884. Mode of keeping the accounts of a regimental pay office ; by W. M. Creighton. [1884.] Matthew Hale's system of book-keeping for solicitors. 1884. The Principles of book-keeping practically explained, with charts, etc.\ by J. Hall. 1885. Also 2nd edn., 1890; 3rd edn., 1899. Saker's perfected system of builders' book-keeping; by S. Saker. [i88|.] Also 2nd edn., [1895]. Book-keeping made easy : or, how to open a set of books by double entry; by F. Atkin. [? 1886.] The Principles and practice of book-keeping, single and double entry; by C. G. Hutchinson and W. S. Parker. 1886. Practical papers in Civil Service book-keeping; by G. E. Skerry and E. Jonas. [1886.] The Three principles of book-keeping: the theory and practice of accounts ; by J. G. Chaplin. 1887. Factory accounts; by E. Garcke and J. M. Fells. 1887. Also 4th edn., 1893 ; 5th edn., 1902. Easy book-keeping for small co-operative societies; by G. Hines, B. Jones and H. Pumphrey. 1887. On life assurance book-keeping; by J. J. M'Lauchlan. [1887.] See Book-keepi7tg pamphlets, vol, 2, no. 5. A Treatise on newspaper book-keeping by double entry, with illustrations of account books ; by W. Sidman. 2nd edn. 1887. Chartered Accountants in England and Wales. 95 BOOK-KEEPING : BOOKS (ENGLISH) {continued). On public companies and their accounts ; by T. A. Welton. 1887. See Company pamphlets^ vol. i, 7to. 10. Special estate accounts in administrations and executor- ships, etc. ; by F. Wood. 1887. Book-keeping simplified for retail traders and others : * The Record-book system'; by J. Findlay. 1888. Also new edns., [1893], [1901]. Accountants' accounts; by W. H. Fox. Fcp. fol. 1888. Collieries; by G. Van de Linde. 1888. See Book-keeping pamphlets^ vol. i, no. 7. A Merchant's accounts ; by G. Van de Linde, 1888. 2nd edn. See Book-keepi?tg pamphletSy vol. 2, no. 7, Also 171 ' Book-keeping and other papers.^ The Preparation and audit of the accounts of income and expenditure relating to charitable institutions ; by G. Van de Linde. 2nd edn. 1888. See Book-keeping pamphlets^ vol. i, no. 5. Executorship accounts: a lecture, 1888; by F. Whinney, Jun., and an epitome of a will and a set of executorship accounts; by A. F. Whinney [1893]. ^^-^^ 2nd edn., revised by the author and A. P. van Neck. 1901. A Manual of book-keeping for solicitors ; by J. M. Wood- man. 1888. Book-keeping for the classroom and counting-house ; by J. D. Maclean. 7th edn. [? 1889.] Also Key, 6th edn., [?i887]. The Accounts of polytechnics, technical schools, and kindred institutions ; by H. C. Marshall. 1889. See Book-keeping pamphlets^ vol. 2, no. 8. Textile manufacturers' book-keeping ; by G. P. Norton. Roy. 8°. 1889. Also 2nd edn., 1891 ; 3rd edn., i Stock Exchange book-keeping; by R. Warner, i: Asylum account keeping; by R. Bryning. 1890. Solicitors' accounts; by A. Burgess. Roy. 8°. 1890. Executorship accounts; by O. H. Caldicott. 1889 [1890]. Also 3rd edn., 1898. On the book-keeping and forms of accounts required by county councils under the Local Government (Scotland) Act, 1889; by G. Lisle. Dy. 4°. [1890.] Lawyers' cash book-keeping ; by J. W. M'Clymont. 1890. Book-keeping : a manual for the use of schools in India; by C J. Michod. 1890. 96 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (ENGLISH) {continued). Book-keeping : a learner's guide to its theory and practice ; by D. Tolmie. 1890. Engineering estimates, costs and accounts, etc. ; by a general manager. 1890. Exemplification of the new form of financial statement for boards of guardians, etc., prescribed by the Local Govern- ment Board, 1890. Roy. 4°. [1890.] Report of the special committee of the Charity Organisation Society on the preparation and audit of the accounts of charitable institutions. Fcp. fol. 1890. Book-keeping and accounts; by P. Child. 1891. Also another edn.^ 1899. Railway accounts and finance ; by J. A. Fisher. 1891. Also 2nd edn., 1893. The Commercial guide: systematic book-keeping by single and double entry ; with the system taught in Heriot-Watt College, Edinburgh; by C. Lassen. 1891. Electric lighting accounts ; by G. C. T. Parsons. [1891.] See Book-keeping pamphlets., vol. 2, no. 3. Book-keeping; by G. Van de Linde. 3rd edn. 1891. \Also another edn. in * Book-keeping and other papers,' 1898.] How do I stand ? Book-keeping for retail chemists ; by G. Weddell. 1891. Book-keeping by double entry, with exercises and examina- tion papers ; in three parts ; by F. Wreford and W. S. McGregor. 1891. The Treatment and form of brewers' accounts ; by J. B. Arter. [1892.] Book-keeping for bakers, grocers, drapers, butchers, co- operative societies, etc. ; by G. R. Brocklehurst. 1892. Investors' book-keeping upon double entry principle ; by E. Carr. [1892.] Book-keeping for teachers and pupils, with accounts in illustration, exercises, etc.\ by P. Crellin. 1892. Introductory lessons in book-keeping: short commercial calculations and invoices; by A. Davidson. [1892.] Short and easy book-keeping : double entry ; by G. Flint. New edn. 1892. Book-keeping made easy ; single and double entry ; by W. J. Greenwood. 1892. Also 2nd edn., 1894; 5th edn., with exercises, key, and examination papers, 1898. Book-keeping (double entry) : modern business transactions ; for colleges and schools ; by E. Harlow. 1892. Chartered Accountants in England and Wales. 97 BOOK-KEEPING: BOOKS (ENGLISH) {continued). Brewers' accounts ; by W. Harris. [1892.] Also 2nd edn., [1899]. An Introduction to countinghouse and examination book- keeping, with examination papers, and an appendix on Government bookkeeping; by J. D. Maclean. 1892. Also Appendix, containing examination papers, 1895. Book-keeping; by F. W. Pixley and J. Wilson. 1892. The Theory of book-keeping ; by B. Seebohm. 1892. Primer of book-keeping ; by J. Thornton. AlsoY>.Q.y. 1892. The New standard practical and progressive book-keeping double and single entry ; [by J. C. Bryant]. Commercial edn. Dy. 4°. 1893. Counting-house edn. Dy. 4°. 1894. The Uniform system of accounts, audit and tenders, for hospitals, etc. ; by H. C. Burdett. 1893. Essentials of book-keeping for public schools; single and double entry ; by C. W. Childs. 1893. Book-keeping for accountant students ; by L. R. Dicksee. 1893. ^^^0 3rd edn., 1900. Building societies' accounts ; by W. Edmonds. 1893. See Book-keeping pamphlets., vol. i, no. 4. Business book-keeping: a manual of modern methods in recording business transactions ; by G. E. Gay. Dy. 4°. 1893- A Guide to book-keeping by single and double entry ; by S. George. 1893. Goodwin's improved book-keeping and business manual ; by J. H. Goodwin. i6th edn. Roy. 8°. 1893. Manual of book-keeping for law-agents, etc. \ by W. Hardie. Dy.4°. 1893. Book-keeping by double entry ; by W. Hardie and A. Allan. 1893. Club accounts ; by J. Harris. 1893. See Book-keeping paniphlets^ vol i, no. 6. Forms of account books for various classes of business ; by J. G. Johnston. [1893.] A Handy guide and instruction for the preparation of a debtor's statement of affairs in bankruptcy ; by D. M'Ewen. [1893.] Text book of double entry book-keeping, with exercises and key ; by O. R. F. Minck. [1893.] Longmans' elementary book-keeping ; by A. Nixon. New edn. 1893. G 98 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (ENGLISH) {continued). The Accountant's and book-keeper's vade-mecum ; b\' G. E. S. Whatley. 1893. General book-keeping for traders, merchants, business and professional men ; by G. E. S. Whatley. 1893. Hotel book-keeping (tabular system), etc.\ by G. E. S. Whatley. 1893. Book-keeping for farmers and estate owners ; by J. M. Wood- man. 3rd edn. 1893. The ' Line and column' system of book-keeping [by] double entry, etc.\ by G. Bernard. 1894. The Principles of book-keeping by double entry ; by A. Cayley. 1894. Guide to the formation of the accounts of limited liability companies, with sets of forms, etc. ; by C. Cummins. [? 1 894.] Examination questions in book-keeping; by E. Harlow. 1894. Accounting systems : a pamphlet ; by C. E. Le Jeune. 2nd edn. 1894. Elementary book-keeping in theory and practice, with examples, exercises [and] solutions ; by G. Lisle. 1894. Church organization, accounts and audit ; by H. C. Marshall. 1894. Longmans' advanced book-keeping; by A. Nixon. 1894. Also new edn., 1895. Balancing for expert book-keepers; by G. P. Norton. 1894., Bankrupts' accounts, N.S. Wales ; by H. Priestley. 1894. Easy exercises in book-keeping; by J. Thornton. 1894. Government examination papers for Leaving Certificates, etc. ; arranged by J. Todd. 1894. Cost and production accounts, etc.\ by R. Whitehill. 1894. See Book-keeping pamphlets^ vol. 2, no. i. Single entry book-keeping : the simplest and shortest system ; by W. B. Yaldwin. [? 1894.] Guide to municipal officers: specimen books of account (under the Local Government Acts), issued by the Public Works Department of Victoria. Dy. 4°. 1894. The 'Simplex' system of hotel book-keeping; by G. Alex- ander. [1895.] M'Dougall's book-keeping for elementary schools ; by Stewart Bogle and J. H. Attfield, part i. [1895.] Also Parts i and 2 (in one vol.). [1896.] Newspaper book-keeping and accounts ; by C. Comins. Dy.4°. 1895- Chartered Accountants in England and Wales. 99 BOOK-KEEPING: BOOKS (ENGLISH) {continued). Railways and their financial records ; by A. F. Dodd. [1895.] Companion to the ' Solicitor's Clerk ' [containing bankruptcy accounts, solicitors' book-keeping, and trust accounts] ; by C.Jones. [1895.] County council accounts ; by W. B. Keen. [1895.] See Book-keeping pamphlets^ vol 2, no. 2. Stock Exchange accounts ; by S. M. Killik. 1895. Book-keeping for terminating building societies ; by J. F. Lees. 1895. Book-keeping simplified ; by F. J. Mitchell. [1895.] Newspaper accounts, with a specimen set of books ; by B. T. Norton and G. T. Feasey. Roy. 8°. 1895. A Concise check-system of double entry book-keeping for small businesses ; with examples applied to the dairy trade; <3:«^ supplement ; by C. Phillips. [? 1895.] Executorship law and accounts ; by D. F. De I'Hoste Ranking and W. F. Wiseman. 1895. Also 2nd edn., 1898 ; 3rd edn., 1901. Practical book-keeping for all businesses, with stock books specially adapted to the tanning trade ; by John Sawyer. [3rd edn.] Roy. 8°. 1895. [This is called the 3rd edn. of Joseph Sawyer's ' Book-keeping for the tanning trade,' but it is much altered from the 2nd edn., 1862.] Soule's new science and practice of accounts : double and single entry book-keeping ; by G. Soule. 4th edn. Dy. 4°. 1895. A Manual of bookkeeping for students ; by J. Thomson. 1895. Key to book-keeping, as required by the Civil Service Com- missioners, etc,\ by G. F. C. Vernon. [? 1895.] Advanced thought on accounts ; by W. B. Yaldwyn. Dy. 4°. [1895.] Re accounts; by W. B. Yaldwyn. Dy. 4°. [1895.] A System of book-keeping specially arranged for industrial and provident [co-operative] societies; [by W. Appleby, H. R. Bailey, etc\ [2nd edn.] Dy 4°. 1896. Specimens of working records and account books for gold mining companies ; by N. Brown. Cr. fol. 1896. The Principles of bookkeeping ; by J. A. Carlill. 1896. Partnership accounts ; by P. Child. 1896. How to keep books : the tradesman's guide to good book- keeping ; by a practical man. 2nd edn. [? 1896.] How to keep ships' accounts, and to calculate exchange at foreign ports; by T. L. Ainsley. [? 1897.] lOO Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (ENGLISH) {continued). Publishers' accounts ; by C. E. Allen. 1897. The Organization of gold mining business, with specimens of the departmental report books and the account books ; by N. Brown. Fcp. fol. 1897. The Accounts of executors and trustees ; by P. Child. [1897.] See Book-keepi7ig pamphlets^ vol. 2, no. 4. Heavy trial balances made easy ; by J. G. Craggs. Roy. 8°. 1897. Accounts of gold mining and exploration companies ; by T. Donald. 1897. Draughon's practical bookkeeping illustrated ; by J. F. Draughon. 1897. A Common-sense method of double entry bookkeeping on first principles, as suggested by De Morgan; part i, theoretical; part 2, practical; by S. Dyer. 1897. Exemplification of a system of accounts for county councils, corporations, etc. ; by J. M. Evans. Fcp. fol. 1897. Helmore on Kain's system of solicitors' book-keeping ; by P. Helmore. [1897.] Brewery accounts ; by D. Hill. 1897. See Book-keepi7ig pamphlets^ vol. i, 7io. 3. A New system of book-keeping for solicitors ; by S. Hodsoll. 1897. Book-keeping, with some chapters on business usages ; by ;Hugh.' [?i897.] Mine accounts and mine book-keeping ; by J. G. Lawn. 1897. Also 2nd edn., 1901. Book-keeping: single and double entry; by J. E. L'Estrange. 1897. Book-keeping by double entry, theoretical and practical ; by J. T. Medhurst. 1897. Simplex system of solicitors' book-keeping ; by G. Sheffield. 1897. The Book-keeper's companion : book-keeping simplified : the principles of posting and balancing . . . shown by a diagram, etc. ; by H. J. Webber. [? 1897.] Retailers' ready record book, with statements of trading and capital and rules ; by F. G. Willett. [1897.] Double entry bookkeeping for technical classes and schools ; by G. F. Clarke. 1898. Accounts for architects ; by H. C. Marshall. Dy. 4°. 1898. Longmans' studies and questions in bookkeeping and advanced accounts (banking and exchange); with notes and answers; by A. Nixon. 1898. Chaj'-tered Accountants in England anct. Wales. loi BOOK-KEEPING: BOOKS (ENGLISH) {continued). Drapers' accounts ; by a corporate accountant [G. H. Richardson]. 1898. Elementary double-entry book-keeping ; by H. W. Taylor. 1898. Some suggestions in regard to life office accounting, including an arrangement of the American card system ; by A. D. L. Turnbull. 1898. An Easy method of keeping rent and interest accounts ; [by E. H. M. Aldridge]. 1899. How to learn book-keeping without a master ; by Prof. Barter. [1899.] First guide to elementary practical book-keeping ; by D. J. A. Brown ; ed. by J. A. Jenkins. 1899. The Student's guide to executorship accounts; by R. N. Carter. 1899. Elementary book-keeping by double entry for evening con- tinuation schools and day schools ; by R. H. Gary. Also Key. [1899.] Bookkeeping exercises for accountant students ; by L. R. Dicksee. 1899. Bookkeeping for company secretaries ; by L. R. Dicksee. 2nd edn. 1899. The Students' commercial book-keeping : elementary edition ; by A. Fieldhouse. 4th edn. [1899.] Practical lessons in bookkeeping; with 100 exercises, examination papers, and answers ; by T. C. Jackson. [1899.] Accounting in theory and practice ; by G. Lisle. 1899. The Principles of book-keeping, by double entry ; with examples and examination papers ; by J. E. B. M'Allen. 1899. Book-keeping for weekly newspapers ; by G. H. Richardson. 2nd edn. 1899. Elementary book-keeping ; by J. E. Webster and H. Hughes. 1899. The Complete cost-keeper, etc. ; by H. L. Arnold. 1900. Gas companies' book-keeping ; by J. H. Brearley and B. Taylor. Dy. 4°. 1900. Engineering estimates and cost accounts ; by F. G. Burton. 2nd edn. 1900. Metropolitan municipal borough accounts : notes by W. A. Chardin. Roy. 8°. 1900. ro2 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (ENGLISH) {continued). Book-keeping for traders, manufacturers, and companies ; by W. R. Elworthy and C. C. Campling. 1900. Also 2nd edn., 1901. Book-keeping by double entry explained ; by J. Findlater. 3rd edn. 1900. A Text book of book-keeping ; by F. Ireson. 1900. Bank book-keeping ; by D. M'Kie. 1900. Factory book-keeping for paper mills ; by J. Macnaughton. Dy. 4°. 1900. Graduated exercises and examination papers in book-keeping for national, intermediate and private schools, business colleges, and civil service academies ; by P. Murray. 1900. First lessons and exercises in practical book-keeping ; by A. Nixon. [1900.] Practical book-keeping; part i, elementary; part 2, advanced ; by W. D. Oldham and W. E. Holland. 2 vols. [1900- 1.] Auctioneers' books and accounts ; by J. E. Rubery. 1900. See Book-keeping painphlets^ vol. i, no. 2. Fifteen studies in book-keeping, with examination papers ; by W. W. Snailum. 1900. Bookkeeping for business men ; by J. Thornton and S. W. Thornton. 1900. Pitman's advanced book-keeping. Also Key. [? 1900.] Pitman's primer of book-keeping. [? 1900.] Modern book-keeping and accounts : in 3 parts ; by W. Adgie; part i, elementary; part 2, intermediate; part 3, advanced. 3 vols. 1901-2. The Cost accounts of an engineer and ironfounder ; by J. W. Best. 1901. Ante-audit : being the auditor's instructions to the employer's book-keeping staff; [by J. A. Carlill]. London. [? 1901.] Up-to-date examples in book-keeping ; by R. H. Cary. Also Key. [1 90 1.] Elementary book-keeping; by W. G. Day. 1901. Auctioneers' accounts; by L. R. Dicksee. 190 1. As to solicitors' book-keeping and separate banking accounts for clients' moneys ; by W. Godden. 1901. See Book-keept?tg pa?npklets, vol. 2, ?to. 9. The Preceptors' bookkeeping, with exercises, examination papers, and answers ; by T. C Jackson. [1901.] Bookkeeping, accounts and calculations relating to the hire- purchase wagon trade, etc. ; by G. Johnson. 1901. Chartered Accountants in England and Wales. 103 BOOK-KEEPING: BOOKS (ENGLISH) {continued). Joint stock company bookkeeping ; by J. W. Johnson. loth edn. 1901. Agricultural accounts ; by T. W. Meats. 1901. Bank book-keeping and accounts ; by J. A. Meelboom. 1901. Shopkeepers' accounts for retail traders; by S. B. Quin. 2nd edn. 1901. Bookkeeping for gasworks; by C. Sandell. [1901.] A Practical system of accounts for tradesmen ; by A. N. Scott. 1901. New century book-keeping for business people ; by R. Scott. 190 1. The Schoolmaster's diary and account book ; by J. A. Tinling. Obi. imp. 4°. 1901. Builders' accounts ; by J. A. Walbank. 1901. Engineers' and shipbuilders' accounts ; by F. G. Burton. 1902. Stockbrokers' accounts ; by W. D. Callaway. 1902. Theatre accounts ; by W. H. Chantrey. 1902. Solicitors' accounts; by L. R. Dicksee. 1902. Manufacturers' accounts ; by W. C. Eddis and W. B. Tindall. 1902. The Students' commercial book-keeping ; by A. Fieldhousc. 6th edn. 1902. Gas accounts ; by [Robert Gee]. 1902. Practical book-keeping for commercial classes ; by W. Grierson. 1902. Grain, flour, hay and seed merchants' accounts ; by G. Johnson. 1902. School and examination book-keeping; by J. Logan. 1902. Mineral water manufacturers' accounts ; by J. Lund and G. H. Richardson. 1902. Tramway accounts ; by D. McColl. 1902. Polytechnic accounts ; by H. C. Marshall. 1902. A Synopsis of the principles of book-keeping and posting by double entry ; by C. W. P. Martinnant. [1902.] Textile accounts ; by G. H. Richardson and J. Lund. [1902.] Bookkeeping for laundries ; by W. H. Smith. 1902. Cost accounts; by W. Strachan. 1902. Co-operative societies' accounts ; by F. H. Sugden. 1902. Pawnbrokers' accounts ; by F. Thornton and J. H. May. 1902. I04 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS (FRENCH). (In chronological order). Practique brifue pour tenir liures de compte a la guise et maniere Italiana : [par] Valentin Mennher de Kempten ; public d'apres I'edition de 1550 par J. G. Ch. Volmer. 1894. L'Art de tenir les livres en parties doubles ; by J. J. Imhoof. Dy. 4°. 1786. Nouvelles etudes sur la comptabilite : tenue des livres, commerciale, industrielle et agricole ; par A. Monginot. 2«^dn. Roy. 8° 1858. Tenue des livres rendue facile ; par un ancien negociant [E. Degrange]. [? 1867.] La Tenue des livres en partie double apprise en 24 heures ; nouvelle methode par E. Dubois. [1879.] Elements simplifies de tenue des livres ; par T. Bertrand. 6«edn. [1882.] Cours pratique de comptabilite commerciale ; par H. Vannier. 1882. Traits el^mentaire de comptabilite ; par J. G. Courcelle- Seneuil. 4^ edn. 1888. La Tenue des livres ; par E. Degranges. 31® edn. 1889. Manuel pratique de tenue des livres ; livre du maitre ; par M. H. Malmanche. 1889. Cours de tenue des livres; par T. Bertrand. 12® edn. [1891.] Comptabilite agricole et guide pratique de I'epargne; par H. Barillot. [? 1892.] La Tenue des livres en partie double : le commerce, la banque, la bourse ; par J. Thellot. Nouvelle edn., refondue et augmentee. 1892. Manuel pratique de tenue des livres ; avec de nombreux exercices; par Mile. M. H. Malmanche. 3^ edn. 1893. Exercices pratiques de tenue des livres ; par Mile. M. H. Malmanche : livre de I'eleve. 1894. Exercices pratiques de tenue des livres ; livre du maitre ; par M. H. Malmanche. 1895. Balance quotidienne de la comptabilite; par N. Galitza. Roy. 8°. 1897. Traite theorique et pratique de la comptabilite en partie double, avec ses comptes d'interets, etc. : par A. Urwiller. 3^ edn. 19CX). Chartered Accountants in England and Wales, 105 BOOK-KEEPING: BOOKS (GERMAN). {In chronological order). Die Grundlagen des Rechnungswesens und ihre Anwendung auf industrielle Anstalten, insbesondere auf Bergbau, Hiitten- und Fabrik-Betrieb ; zusammengestellt von C. G. Gottschalk. Roy. 8°. 1865. Leitfaden der Verrechnungskunde von Montanwerken nach dem Sisteme doppelten kaufmannischen Buchhaltung ; von G. Mannlicher. Roy. 8°, 1865. Joh. Geyer's Lehrbuch der einfachen und doppelten Buchhal- tung; vollstandig neu bearbeitet von I. Pazelt. 2 pts. in I vol. 7^ Ausgabe. Obi. 8°. 1874. Die Materialien-Verwaltung fiir Fabriken und Berg- und Huttenwerke; von W. Lohe. 1879. Lehrbuch der einfachen Buchhaltung fiir kaufmannisch oder gewerblich betriebene Geschafte ; von R. Poschl. 1880. Lehrbuch der Buchhaltung ; von R. Winkler. 2® Auflage. 1883. Das Grubenhaushalts-, Kassen- und Rechnungswesen der Koniglich Preussischen Bergbehorden ; von C. F. R. Lange. 1885. Kaufmannische Buchfuhrung ; von O. Klemisch. 4*®, ver- mehrte Auflage. 1889. Die Buchfiihrung des Landwirths ; bearbeitet von C. Zolling. 2® Ausgabe. 1891. Die Deutsche Buchfuhrung; von O. Poppe. Cr. 4°. 1895. Einfache und doppelte Buchhaltung ; von J. F. Schar. Dy. 4°. 1895. Buchhaltung im Warenhandel, Fabrikbetrieb, und Bank- geschaft ; von J. F. Schar [und] P. Langenscheidt. [? 1900.] BOOK-KEEPING : BOOKS (ITALIAN). {In chronological order). N.B. — English works on Book-keeping by the so-called ''Italian method'' are under the head of Book-keeping : books and pamphlets {English). The works here are those printed in the Italian language. Suma de Arithmetica Geometria Proportioni & Propor- tionalita ; [by Lucas Pacioli de Burgo Sancti Sepulchri. 1494. Also 2nd edn., 1523. For more information see under author.^ Fcp. fol. Libro Mercantile, ordinato col suo Giornale & Alfabeto, per tener conti doppi al modo di Venetia, etc. Di Dominico Manzoni. 1564. [For full title see under author^ io6 Catalogue of the Library of the Institute of BOOK-KEEPING: BOOKS {YY h\A h.^) {continued). Trattato di contabilita secondo i programmi governativi ; compilata da L. Queirolo. 3 vols. 1863-5. II Tenitore de' libri ossia manuale teorico-pratico per la tenuta de' libri in partita-semplice e col sistema a partita- doppia; per G. Aguilar. 2^ ed"^ Roy. 8°. 1870. Vecchie ubbie e nuovi principii riformativi in materia di ragioneria; [per] F. Orsini. 1878. La Contabilita applicata al commercio ed alia banca ; com- pilata per cura G. Marchesini, 2 vols. 4^ ed"^ 1890-2. BOOK-KEEPING: BOOKS (SPANISH). Contabilidad minera : lecciones explicadas en la escuela especial de ingenieros de minas ; por Roman Oriel. Fcp. fol. 1894. BOOK-KEEPING: CARD SYSTEM. The Complete cost-keeper ; with the advantages of account keeping by cards instead of books, etc. ; by H. L. Arnold. 1900. Some Suggestions in life office accounting, including an arrangement of the American card system, etc. ; by A. D. L. Turnbull. 1898. The Card or loose-sheet system : a paper ; by R. H. Moore. Accou?tfant^ 1896,^2^. 156. See also Lisle's Accounting. BOOK-KEEPING: COLUMNAR AND TABULAR. Tabular book-keeping : its uses and advantages : prize essay ; by F. W. Higgison. Accou?tta?its^ Journal, 1901-2,^. 171. The Columnar system of book-keeping : a discussion ; by T. W. Collin, and others. Also Leading article. Accounta7it, 1901,/^. 374, 545. Accountants' Journal, 1 900-1,/. 288. Abstract book-keeping : articles. Accoimtant, 1891,//. 198, 220. See also Dicksee's Book-keeping, Findlay's Record book system, Kain's Commercial book-keeping, Kain's Solici- tors' book-keeping, [Pitman's] Advanced book-keeping Whatley's Hotel book-keeping, Whatley's Vade-mecum. BOOK-KEEPING: HISTORY. See Book-keeping: biblio- graphy. Chartered Accountants in England and Wales. 107 BOOK-KEEPING LECTURES, ETC. (GENERAL). {See also Balance-sheets^ etc.^ Examinations^ and Students.) Accountants : their duties and responsibilities : book-keeping: articles. Accounta7it^ 1882, August^ 5, 12, 19, 26, September 2^ 9, 16, 23, 30, October 14, 21, 28, November 4, 11, 18, 25, December 2, 9, 16, 23, 30. Book-keeping a la maitre d'^cole : an article ; by H. G. Wells. Accountant^ 1898,^. T^. Book-keeping : a lecture ; by C. R. Trevor. Accountant^ March 17, 24, 1883. Book-keeping : a lecture ; by R. L. Impey. A ccoimtant^ Noz' ember 25, 1882. Book-keeping : a paper ; by J. J. Saffery. London C.A.S.S. Transactions, 1888,/. 280. Bookkeeping: a plea for more scientific and systematic teaching : a paper ; by S. A. Latham. Accountant, i?>c)j,p. 890. Accountants Journal, 1897-8,/. 141. Book-keeping and auditing : a lecture ; by C. R. Trevor. Accou?ttants^ Jourfial, 1883-4,/. 55. Manchester C.A.S.S. Tra?ts actions, 1883,/. 29. Book-keeping and the journal : a paper ; by W. Wing. 1889. See Book-keeping pamphlets, vol. \, no. i. Accou7itant, 1889,/. 248. Accou7ita7its' Journal, 1889-90,/. 79. Book-keeping : articles. Accou7ita7tts' Jour7ial, 1883-4,;^/. 22, 42, 65, 89, 109, 153, 177, 198,218,242; 1884-5,/. 265. Book-keeping : four papers ; by G. Van de Linde. {Also in book form.'] Accou7ttant, 1891,//. 783, 796, 842, 857, 881 ; 1892,//. 39, 109, 124, 150. Accou7ttants' Jour7tal, 189 1-2,//. 174, 189,239,270. Londo7i C.A.S.S. Tra7isactio7is, 1891,/. no. Book-keeping in its relation to commerce : a lecture ; by J. Martin. hicorporated Accou7itants' Joicrnal, 1902,/. 143. Book-keeping ; with special reference to joint stock com- panies : lectures ; by L. R. Dicksee. Accou7ita7tt, 1897,//. 116, 182, 210, 235, 339, 397. Accounta7its^ Jour7ial, 1896-7,//. 234, 329; 1897-8,/. 14. Books and bookkeeping : a lecture ; by Mr. [J. W.] Marshall. Accou7ita7it, 1893,;^. 132. Accounta7tts^ Journal, 1892-3,/. 269. io8 Catalogue of the Librajy of the Institute of BOOK-KEEPING LECTURES, ETC. {continued). Books and book-keeping: an address; by J. A. Molleson. 1887. Accoicntaitt^ 1889,/. 505. Accoimta7its' Journal^ 1889-90,/. 106. Edifibiirgh C.A.S.S. T7^ansactions^ vol. i, no. 4,/. 73. Books of account: a paper; by G. Edwards. Also Leading article. Accoicntant, 1899,//. 617, 672. An Exact explanation of the theory of double entry book- keeping : prize essay ; by M. Jenks. Accounta?tts' Journal^ 1892-3,/ 67. London C.A.S.S. Transactions., 1892,/. 46. Forms of accounts and balance sheets : a lecture ; by L. R. Dicksee. Accoimta?it, 1893,//. 954j 973- Accountants' Journal.^ 1893-4,/. 158. London C.A.S.S. Tra7tsactiojts, 1893,/. 79- Higher accounting : modern bookkeeping : a paper ; by G. Soule. Accou?itant^ 1894,/. 825. Accou?ita?tts' Jourj7al^ 1894-5,/. 134. How to open a set of books: a lecture; by E. H. Carter. Accountant., November ^t-, 10, 17, 24, 1883. Accountants' Journal., 1883-4,//. 133, 155. The Importance of bookkeeping to traders: a paper; by T. Dunn. Accountant.^ 1898,/. 657. The Manipulation of accounts : an article. Accou7itant., 1902,/, 91. Method and arrangement in accounts : a paper ; by W. S. Dickinson. Accountant., 1902,/. 188. Method and form in book-keeping and accounts: a paper; by E. H. Fletcher. Also Leading articles. Accou7ita7it., \ZZ6^pp. 338, 361, 377. Accou7ita7its' Jour7tal, 1886-7,//. 37) 47- Also {revised) Accoic7tta7it, i^Z(),p. 195. Accoimtant^ Jour7ial., 1889-90,/. 4. London C A.S.S. Tra72sactio72s, 1889,/. 7. Modern Scotch bookkeeping : a paper ; by T. F. Uttley. Accou7itants^ /our7tal, 1891-2,/. 3. The Poetry of accounts : an address ; by O. H. Caldicott. Accountant, 1887,/. 622. Accoimtants^ Journal., 1887-8,/. 119. Practical bookkeeping : tlte ledger, the journal, and trial balance : a lecture ; by C. R. Trevor. Accou7itant., 1894,/. 267. Accountants' Joitr7tal, 1894-5,/. 9. Chartered Accountants in England and Wales. 109 BOOK-KEEPING LECTURES, ETC. {continued). Rates of exchange, their fluctuations and their effect on accounts ; a paper ; by J. A. Meelboom. Accoimtant^ 1898,/. 1068. Accoiuitaiits' Joicnial^ 1898-9,/. 197, Londoji C.A.S.S. Transactions^ 1898,/. 113. Reasons for adopting double entry in keeping the [Trinity] College [Dublin] accounts; by J. A. Galbraith. 1883. Some controversial points in accounts : a paper ; by E, Guthrie. Accoufttant, 1898,/. 990. Accoimtants' Journal, 1898-9,/. 158. London C.A.S.S. Transactions, 1898,/. 275. Sixth Provincial Meeting Proceedings, 1898,/. 35. Some notes on matters of opinion in connection with accounts : a paper ; by R. Whitehill. Accounta7tt, 1899,/. 702. Accountants Jour7ial, 1899- 1900,/. 86. Birmingham C.A.S.S. Transactions, 1898-9,/. 105. Some systems of dealing with purchase-invoices so as to ensure (as far as possible) their entry in the purchase book : prize essay ; by G. Johnson. A ccountantS Journal, 1 900- 1 , /. 1 20. The Teaching of book-keeping in schools ; articles. Accountant, i%OiZ,pp. 57, 85, 142. The Treatment of exchange in Indian accounts : a lecture ; by H. De Rusett. Incorporated Accountants' Journal, 1899- 1900,/. 7- Incorporated Accountants' S.S.L. Transactions, 1899,/. 57. Uniformity in accounts : an article. Accountants' Journal, 1896-7,/. 115. The Want of uniformity in the modes of stating accounts, etc. a paper ; by E. Guthrie. 1882. See Accounta7icy pajnphlets, vol. i, no. 2. Accountant, October 28, 1882. Why double entry is scientific: an article. Accountant, 1900,/. 353. Adjustment accounts. — A Few remarks to students on adjust- ment and reconciliation accounts, etc. : a lecture ; by H. L. Tebbs. Also Leading article. Accountant, 1897,/. 541. Bill book. — Bill books : an article. Accotmtant,July 18, 1885. Bills payable book and Bills receivable book ; \both by C. Larking. Specimen books. ? 1900.] Capital accounts. — An Exemplification of sinking fund and capital accounts. See Fleming's tables. 1886. no Catalogue of the Library of the Institute of BOOK-KEEPING LECTURES, ETC. {continued). Some items included in capital expenditure accounts : a paper; by A. Charlesworth. Also Leading article. Account a7it, 1901,//. 560, 631. Accountajits' Jour?tal, 190 1-2,/'. 84. Manchester CA.S.S. Transactions., 1900-1,/^. 131. Cash book. — Bank columns in cash books : an article. Accountant., June 20., 1885. The Comprehensive cash book ; by W. Castledine. [1902.] Old and new methods of keeping the cash and bank accounts: a paper ; by A. C. Neff. Accountant., 1899,/. 117. Accountants' Journal., \Zoi%-c).,p. 283. Consignment accounts. See Dicksee's Book-keeping, Millar's Accountant's handbook, Nixon's Advanced book-keeping. Day book. — A Ready-money day book : an article. Accountant., 1902,/. 7. Some methods of testing the accuracy of the entries in a sales day book, and of discovering omissions in that respect : an essay; by 'Middlesex.' Accoimtants' Journal., 1900-1,/^. 140. Deficiency accounts. — Statements of affairs and deficiency accounts : a paper ; by C. R. Trevor. Accounta7it, 1893,/. 565. A ccounta7tts'' Journal, 1893-4,/. 100. Londo7t CA.S.S. Tra7tsactions, 1893,/. 34. Income and expenditure accounts. — The Preparation and audit of income and expenditure accounts : a lecture ; by G. Van de Linde. 1885. See Auditing pa7iiphlets., vol. i, 7io. 8. Accounta7it., April 25, May 2, 1885. Accountants' Journal., 1885-6,/. 9. Journal — Book-keeping and the journal: a paper; by W. Wing. 1889. See Book-keeping pa77iphlets., vol. i, no. i. Accountant., 1889,/. 248. Accounta7its' Journal, 1889-90,/, 79. The Journal : a paper; by O. H. Caldicott. Accountant, 1890,/. 215. Accountants' Jotir7tal, 1 890-1,/. 68. The Journal in relation to corporate book-keeping : an article ; by G. Swainson. Incorporated A ccounta7tts'' Journal, 1 897-8, /. 5 2. The Journal : its use and abuse : prize essay ; by F. G. Price. Accou7ita7it, 1894,;^. 757. Accountants' Jour7ial, 1894-5,/. 128. London CA.S.S. Tra7isactions, 1894,/. 88. Chartered Accountants in England and Wales, 1 1 1 BOOK-KEEPING LECTURES, ETC. (continued). The Uses of a journal : a paper ; by A. F. Dodd. Accountant^ 1894,/. 69. Accountants^ Journal^ 1893-4,/. 240. Ledger. — Ledger posting on the slip system : a paper ; by E. E. Price. Also Leading article. Accountant^ 1902,//. 256, 331. Accountants' Journal^ 1902-3,/. 9. London C.A.S.S. Transactions^ 1901,/. 229. Profit and loss accounts. — Form and arrangement of profit and loss accounts : a paper ; by C. H. Champness. Accountant^ 1897,/. 1094. Accounta7its' Journal^ 1897-8,/. 175. London C.A.S.S. Transactio7is., 1897,/. 82. The Preparation of profit and loss accounts for income tax purposes: a paper; by R. N. Carter. 1898. Also in Accou7itant., 1899,/. 341. Profit and loss accounts : articles. Accountant^ April 18, October 24, 1885. See also Revenue Accounts and Trading Accounts, below. Reconciliation accounts. See Adjustment accounts, above. Reserve accounts. — Reserves and reserve accounts: a dis- cussion ; by W. J. Smith, and others. Incorporated Accountants' Journal., 1898-9,/. 5. Incorporated Accountants'' S.S.L. Transactions^ 1898,/. 81. Revenue accounts. — * Revenue ' and ' profit and loss ' accounts : a paper; by W. F. Moore. 1883. Also in Accountajtt, May 26, June 2, 1883. Sinking fund accounts. — See Fleming's Tables. Stock accounts. — Stock accounts : articles. Accountants' Journal., 189 1-2,//. 164, 187. Stock and cost accounts of a flour miller: a paper; by S. S. Dawson. Accountant., 1897,/. 369. Trading stock registers: a paper; by S. S. Dawson. AccountaJtt., 1897,/. 413. Suspense accounts. — Suspense accounts : articles. Accou7itant^ 1890,/^. 195, 222, 240. Trading accoufits. — The Distinction betvi^een trading and profit and loss accounts : articles. Accounta7it., 1890,//. 469, 488. Trading and profit and loss accounts : a lecture ; by A. H. Gibson. Accou7ttant., iSSy^p. 359. Accountants' Jour7tal, 1887-8,/. 55. 1 1 2 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES OF ACCOUNTS. {Arra?tgedm chronological order, under the differeiit subjects.) Accountants'. — Accountants' accounts : bookkeeping for accountants, with forms and specimen entries ; by W. H. Fox. Fcp. fol. 1888. Ledger posting on the slip system : a paper ; by E. E. Price. Accouniatit, 1902,//. 256, 331. Accountants^ Journal, 1902-3, j2>. 9- jA^/ J^t^.^ London C.A.S.S. Trafisactions, Tf^nijjfint" ' System of book-keeping for accountants : a paper ; by H. H. Brown. Accountattt^ Magazi7ie, \()oo, p. 396. The Fees and charges book: summary of lecture by W. H. Fox. London C.A.S.S. Transactions, igoo,p. 128. The Accounts of professional men : accountants : articles. Accomitant, \Z^Z,pp, 271, 301,323, 345. The Accounts of professional men : a paper ; by J. Thorburn. Accou7itant, 1897,/. 1149. Accountants^ Jour?tal, 1897-8,/. 195. Manchester C.A.S.S. Transactions^ 1897-8,/. 17, A System of time accounts for a chartered accountant's office: prize essay; by W. P. A. Banks. Also Essays by * Essayer ' and by * Velocipede.' Accountants' J our7ial, 1894-5,//. 21, 55, 57. Administrators'. See Executors'. Admiralty. See Navy. Agricultural. See Farmers'. Architects'. — Architect's book-keeping, accounts, and office management : a paper ; by G. E. Levie. Accounta?its^ Magazine, 1900,/. 576. Accounts for architects : a paper ; by H. C. Marshall. Dy. 4°. 1898. Also in Accountant, 1898,/. 284. Accountants Jour 7ial, 1897-8,/. 315. Army. See Military and Public accounts. Assurance, See Insurance. Asylum.— Asy\\xm account keeping (double entry); by R. Bryning. 1890. Book-keeping for public institutions, asylums, etc, by J. W. Palmer. Roy. 8°. [? 1878.] Asylum accounts : a paper ; by R. Bryning. Incorporated Accou7itantS Journal, 1889-90,/. 76. Auctioneers'.— hwcWon^Qxs' accounts; by L. R. Dicksee. 1901. Chartered Accountants in England and Wales. 113 BOOK-KEEPING: SPECIAL CLASSES {continued). Auctioneers' books and accounts : a lecture ; by J. E. Rubery. 1900. See Book-keeping pamphlets, vol. i. no. 2. Auctioneers' accounts and their audit ; prize essay by ' Gone ' [E. M. Worsfold]. Also Essays by ' Rostrum/ and by * Cor.' Accountants' Journal, 1893-4,//. 277, 279; 1894-5,/. 23. Set of auctioneers' accounts: an article; by C. Farr. Accountant, 1888,/. 542. Bakers'. — Book-keeping for bakers, etc. ; by G. R. Brockle- hurst. 1892. Bank. — Bank bookkeeping and accounts ; by J. A. Meel- boom. 1901. A Practical system of book-keeping, including bank accounts ; by G. Jackson; revised by H. T. Easton. 24th edn. 1902 [1901]. Bank book-keeping ; by D. M*Kie. 1900. Also in Accou7tta7its' Magazine, i()oo,pp. 135, 221, 286, 353. The Practice of banking, with special reference to book- keeping : two papers ; by H. T. Easton. Accountant, i2>()(),pp. 751, 778. Accountants Journal, 1899- 1900,/. 107. London C.A.S.S. Transactions, 1899,/. 39. Bank accounts and their audit : papers ; by A. W. Smith. Accountants' Magazine, 1898,/. 450 ; 1899,/. 405. A Banker's balance sheet : a lecture ; by A. Batchelor. I?icorporated Accountants^ Jote?'nal, 1893-4,/. 16. Some points in mercantile and banking accounts : a paper ; by J. Thorburn. Accounta?tt, 1893,/. 624. Accountants' Journal, 1893-4,/. 91. Manchester C.A.S.S. Transactio?ts, 1892-3,/. 162. Bank book-keeping : a paper ; by T. C. Parkin. Accountant, 1891,//. 102, 115. Accountants' J ourftal, 1 890-1,/. 249. La Tenue des livres en partie double : le commerce, la banque, la bourse ; par J. Thellot. Nouvelle ^dn. 1892. Buchhaltung im Warenhandel, Fabrikbetrieb und Bank- geschaft ; von J. F. Schar [und] P. Langenscheidt. [? 1900.] La Contabilita applicata al commercio ed alia banca ; com- pilata per cura G. Marchesini. 2 vols. 4^ edne. 1890-2. See also Nixon's Longman's advanced book-keeping, Van de Linde's ' Book-keeping.' Bank {colonial and foreign). — See Van de Linde's ' Book- keeping' and ' Book-keeping and other papers.' Bank {village). — Village banks : a pamphlet ; by H. W. Wolff. 1894. H 1 14 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Bankruptcy. — Bankrupts' accounts, N.S. Wales : the prepara- tion of a bankrupt's statement of affairs and supplementary accounts under the N.S.W. Bankruptcy Act of 1887, etc. ; by H. Priestley. 1894. A Handy guide and instruction for the preparation of a debtor's statement of affairs in bankruptcy ; by D. M'Ewen. [1893] The Preparation of a debtor's statement of affairs in bank- ruptcy : prize essay ; by ' Dissolution ' [S. R. Hargraves]. Also Essays by ' Ad Valorem/ by * Excelsior,' and by 'Juvenal.' Accountants' Journal., 1896-7,//. 177, 190, 265, 271. Bankruptcy estate book. Folio. [? 1889. J Estate and record book for use in insolvency cases ; by [G. G.] Poppleton and [C. T.] Appleby. Folio, n.d. Larking's estate cash book. Obi. fol. [? 1900.] Larking's property register. Obi. fol. [? 1900.] See also Jones' Companion to the * Solicitor's clerk,' and Pitman's Advanced book-keeping. Barristers'. — The Accounts of professional men : a paper ; by J. Thorburn. Accountant., 1897,/. 11 16. Accountants' Journal., 1897-8,/. 189. Manchester C.A.S.S. Transactions., 1897-8,/. 3. The Accounts of professional men : barristers : an article. Accoujitajit., 1898,/. 44. See also Gordon's Professional book-keeping. Board of guardians'. See Guardians' (Board of). Borough. See Municipal. Branch. — The Amalgamation of head office and branch accounts, with special reference to the elimination of internal branch balances: a paper; by R. F. W. Fincham. 1901. See also Accountajtt, 1901,//. 1307, 1336. Accountants^ Jour?ialy 190 1-2,/. 243. The Treatment of branch accounts in a trading concern : prize essay ; by G. W. Wheeler. Incorporated Accotintants' Journal, 1 897-8, /. 71. Incorporated Accountants' S.S.L. Tra7isactio7is, 1^97, p. 156. The Accounts of branch establishments: a lecture; by S. S. Dawson. Also Leading article. Accountant, 1897,//. 1063, noi- Accountants' Jouriial, 1897-8,/. 151. See also Jackson's Book-keeping. 24th edn. Chartered Accountants in England and Wales, 115 BOOK-KEEPINQ: SPECIAL CLASSES {continued). Brewery, — Brewers' accounts; by W. Harris. [1892.] Also 2nd edn., [1899]. The Treatment and form of brewers' accounts ; by J. J. B. Arter. [1892.] Amsdon's guide to brewers' book-keeping ; by E. Amsdon. 1881. Brewery accounts and their audit : a paper ; by H. S. Black- borow. Accountant^ i2,()% pp. ^^Z^ 47^. Brewery accounts: a paper; by D. Hill. 1897. See Book-keeping pamphlets, vol. i, fto. 3. Accountant, 1897,/. 1144; 1898,^. 252. Accotmta7its' Journal, 1897-8,/. 199. London C.A.S.S. Transactions, 1897,/. 122. Brewery accounts : a lecture ; by J. J. B. Arter. Accountant, 1897,/. 496. Accounta7its' Journal, 1897-8,/. 42. Birmingham C.A.S.S. Transactions, 1896-7,/. 86. Brewery accounts : a lecture ; by A. M. Scarff. Incorporated Accou7itants^ S.S.L. Transactions yiZ^^, p. 162. The Accounts of a brewery : a lecture ; by C. H. Walkden. Accoimtant, 1891,/. 458. Accountants Journal, 189 1-2,/. 62. Manchester CA.S.S, Transactions, 1890-1,/. 47. Trading accounts : brewers : articles. Accountant, 1884, July 26, August 2, 30, September 6, 13, 20, 27, October dt, 11, 25, November i, 8, 15, 22. Accountants Joicrnal, 1884-5,//. 3^45 379? 4 1 4) 45 ij 4^6; 1885-6,/. 2. Brickniakers\ — Brickmaking accounts : a paper ; by E. M. Rudland. Accountant, 1901,/. 1278. Brickmakers' accounts: prize essay; by 'Plinth* [E, A. Browne], -^/jd? Essay by ' Plastic' " AccountatitS Jour7ial, 1897-8,//. 96, 99. Builders', — Builders' accounts ; by J. A. Walbank. 1 901. Saker's perfected system of builders' book-keeping ; by S. Saker. [i88|.] Also 2nd edn., [1895]. The Accounts of a builder and contractor: a paper; by E. Hull. Also Leading article. Accoimta7it,\<^\,pp. \Z\, ^£i^^. Accou7ita7its' Jour7ial, 1 900-1,/. 265. Ma7tchester C.A.S.S. Transactio7is, 1900-1,/. 91. 1 1 6 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Building society. — Building and land societies; [with] notes on their accounts and audit : a paper; by J. H. Rogers. Accountant^ 1901,/. 506. Accountants' Journal, 1 90 1 -2, p. 44. Birmingham C.A.S.S. Transactions, igoo-i,p. 182. Building societies and recent legislation : a paper ; by W. L. Jackson. Accountant, 1898,/. 532. Accountants' Journal, 1898-9,/. 35. Building societies : a paper ; by J. Milne, Junior. Accountants Magazine, 1897,/. 552. Form of annual account and statement to be made. Accoimtant, 1895,/. ^i^. Building societies' accounts : a paper ; by S. H. Croucher. Incorporated Accountants' Jourjial, 1 893-4, p. 108. Incorporated Accounta?tts' S.S.L. Transactions, 1894,/. 10. Building societies' accounts : recommendations of the sub- committee of the Institute. Accountants' Jotcrnal, 1893-4,/. 147. Building societies' accounts : a paper ; by W. Edmonds. 1893. See Book-keeping pampJilets, vol, i, no. 4. Accounta7it, 1893,/. 1055. Accountants' Jour7tal, 1893-4,/. 179. London C.A.S.S. Transactioiis, 1893,/. 125. Building societies' accounts : a paper ; by W. L. Jackson. Accoimtant, 1893,/. 787. Accotmtants' Jou7'nal, 1893-4,/. 135. Building societies' accounts : letters ; by G. W. Spence. Accounta7it, 1892,/. 919; 1893,/. 3i- Building societies' accounts : a lecture ; by G. C. T. Parsons. Accounta7tt, 1887,//. 143, 160, 173. Accounta7its' Jouiual, 1886-7,/. 208. Building societies and their accounts: a paper; by E. W. Brabrook. Also Leading article. Accountant, 1886,//. 165, 174. Accountants' Jour7ial, 1885-6,/. 186. Building society accounts : a paper ; by G. Franklin. Accou7ita7it, May 23, 1885. Accounta7its' Jour7tal, 1885-6,/. 27. Building society {terminating). — Book-keeping for terminating building societies ; by J. F. Lees. 1895. ^w^^^^/'.y'.— Book-keeping for bakers, butchers, etc.\ by G. R. Brocklehurst. 1892. Chartered Accountants in England and Wales. 117 BOOK-KEEPING: SPECIAL CLASSES {continued). Charitable institution, — Report of the special committee of the Charity Organisation Society on the preparation and audit of the accounts of charitable institutions, 1890. Fcp. fol. 1890. The Preparation and audit of the accounts of income and expenditure relating to charitable institutions : by G, Van de Linde. 2nd edn. 1888. See Book-keeping pamphlets^ vol. i, 7io. 5. Preparation and audit of accounts of charitable institutions : articles. Accountant^ i^()o, pp. 160, 173, 189. The Books and accounts of charitable institutions : articles. Accountant, 1S8S, pp. 571, 586, 615. See also Hospital, and Carter's Book-keeping. Chemists', — How do I stand ? Book-keeping and balancing for retail chemists; by G. Weddell. 1891. Church, — Church organization, accounts and audit : a manual for churchmen and nonconformists ; by H. C. Marshall. 1894. A Parochial cash-book [specimen sheets], designed to facilitate the keeping of accounts by clergymen and churchwardens. Obi. fol. [1877.] Club, — Book-keeping for public institutions ; asylums, clubs, etc. ; by J. W. Palmer. Roy. 8°. [? 1878.] Club accounts : a paper ; by J. Harris. 1893. See Book-keeping pamphlets, vol. i, no. 6. Accountant, iSggiP. 40. Accountants' /ournal, 1893-4, j?^. 233. London C.A.S.S. Transactions, 1893,/. 160. Coach-building, — Prime cost book : coach-building ; by E.Howell. Folio. [.? 1889.] Coal merchants'. See Nixon's Longman's advanced book- keeping. Colliery. — Colliery accounts : a paper ; by G. C. T. Parsons. Accountatit, 1902,/. 128. The Subsidiary books and accounts of a coal office : a paper ; by J. J. Gillespie, Junior. Accoufitant, igoi,p. 12 14. A ccoimtants' /our/tat, 1901-2,/. 223. A System of accounts for colliery managers, showing how the returns are entered in the head office books : prize essay ; by G. Johnson. Accountants' Journal, 1901-2,^. 76. 1 18 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). The Accounts of a coal mine: a paper ; by H. E. Grace. Also Leading article. ^()7,pp. 116, 182, 210, 235, 339,397. Accountants Journal, 1896-7,//. 234,329; 1897-8,/. 14. The Opening of the books of a limited company : prize essay; by J. H. Gladstone. Accou7ttant, i?)()6, p. 655. Accou7itants' Jour?ial, 1896-7,/. 126. London C.A.S.S. Transactions, 1896,/. 92. Treatment of fluctuating currencies in companies' accounts : articles. Accountatit, 1891,//. 346, 387, 428, 723, 771. The Treatment of fluctuating currencies in the accounts of English companies : a paper ; by H. A. Plumb. Accou?tta?zt, 1 89 1,/. 259. Accounta7tts^ Journal, 1 890-1, A 274. Lo7ido7i C.A.S.S. Trans actio7is, 1891,/. 19. On public companies and their accounts : a paper ; by T. A. Welton. See Co7}ipa7iy pa7}iphlets, vol. i, 710. 10. Accou7ita7it, 1887,/. 500. Accou7ita7itS Jour7tal, 1887-8,/. 90. Lo7idon C.A.S.S. Tra7isactio7is, \Z%'j,p. 72. The Accounts of joint stock companies: a lecture; by F. E. M. Beardsall. Accounta7it, 1887,/. 217. Accounta7its^ Jour7ial, 1887-8,/. 10. Ma7ichester C.A.S.S. Transactio7is, 1886,/. 123. The Books and accounts of manufacturing companies and their audit : a lecture ; by E. D. White. Accou7itant, Ja7tua7y 10, 17, 1885. Accounta7its' Journal, 1884-5,/. 438. Trade accounts : a lecture ; by F. J. Heathcote. Accounta7it, April 26, May 3, 1884. Accountants' Journal, 1884-5,/. 267. Chartered Accountants in England and Wales. 121 BOOK-KEEPING: SPECIAL CLASSES {contimied). See also Carter's Book-keeping. Child's Book-keeping, Lisle's Accounting, Nixon's Longman's advanced book- keeping, [Pitman's] Advanced book-keeping, Thornton's Book-keeping for students, Whatley's Vade-mecum. Company {conversion). — The Accounts relating to the con- version of a business into a limited company: a paper; by C. L. Cummins. Accountant, 1900,/. 502. Accountants^ Journal, 1900- 1,/. 34. Company (reconstruction). — Accounts in connection with the reconstruction of limited companies : a paper ; by W. W, Read. Also Leading article. Accountant, 1900,/. 11 20; igoi,;!^. 75. Accounta7its' Journal, \<^oo-\,p. 203. London C.A.S.S. Transactions, 1900,/. 51. Company {vendors'). — Vendors' accounts : articles. Acco2C7ita?it, i8g8,pp. 939, 956, 1039, 1058, 1084. Contractors' . See Builders' and Nixon's Longman's advanced book-keeping. Co-operative society. — Co-operative societies' accounts ; by F. H. Sugden. 1902. A System of book-keeping specially arranged for industrial and provident [co-operative] societies ; [by W. Appleby, H. R. Bailey, ^/^.] [2nd edn.] Dy. 4to. 1896. Book-keeping for bakers, grocers, co-operative societies, etc. ; by G. R. Brocklehurst 1892. Easy book-keeping for small co-operative societies ; by G. Hines, B. Jones, and H. Pumphrey. 1887. Co-operative stores accounts: a lecture ; by W. J. Smith. Incorporated AccountaJits' Journal, 1 892-3, p. 107. Co-operative accounts : a lecture ; by J. E. Allen. Accountant, iSgi, p. 680. Accountants' Journal, 1891-2,^. in. Maftc/iester C.A.S.S. Tra?isactions, iZ()0-i,p. 188. See also George's Book-keeping. Corn merchants'. See Grain merchants'. Corporation. See Municipal. Cost accounts. — Cost accounts ; by W. Strachan. 1902. The Complete cost-keeper : some original systems of shop cost-keeping or factory accounting; with the advantages of account keeping by cards instead of books, etc. ; by H. L. Arnold. 1900. Compound division ready reckoner, for use in making out cost sheets, etc. ; by W. Wethered. 2nd edn. 1886. 122 Catalogtte of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Oncost and its apportionment : a paper ; by J. Urie. Accoimtant, 1902,/. 50. Accountants Journal^ 190 1-2,/. 257. Cost accounts : a lecture ; by A. E. Showell. hicorporated Accountants' Journal^ i()Q\-2^p, 59. Incorporated A ccoimtants' S.S.L. Transactions^ 1901,^. 123. Administration of workshops, with special reference to oncost, etc. : a paper ; by D. Cowan. Accoimtant, 1901,/. 1242. Cost accounts : prize essay; by F. W. Le Blount Lean. Atso Essays by * Lines,' and by ' A man in the street' Accountant, igoi, pp. 231, 4S3, 101$. Workshop administration, with special reference to tracking work, and promptly ascertaining detailed costs and profits : a paper ; by D. Cowan. Accountant, igoi^pp. 85, 114, 148, 188. Cost accounts: a lecture ; by F. G. Burton. ^/^^ Leading article. Incorporated Accountants^ Journat, 1 900-1,//. 107, 115. The Methods of ascertaining costs in a factory where a variety of articles are made, etc. : prize essay ; by G. E. Goode. Accountant, igoo,p. 600. Accountants' /oi^mat, igoo- 1, p. ^B. Birrningham C.A.S.S. Transactions, 1899-1900,/. 134. A New system of cost-taking in trade: a paper; by W. A. Addinsell. Accoimtant, 1899,/. 577. Accountants' Journal, 1899- 1900,/. 6. Birmingham C.A.S.S. Transactions, 1898-9,/. 56. Manufacturing costs accounts, their use and treatment : prize essay ; by E. Andrade. Accountant, 1899,/. 168. Accountants' Journal, 1898-9,/. 302. London C.A.S.S. Transactions, 1898,/. 221. Cost and factory accounts, with use of consumption journal : a lecture ; by F. Broaker. Accountant, 1897,/, 604. Some notes on cost accounts: a lecture; by A. J. Cudworth. Accountant, 1896,/. 312. Accountants' Jou7'nal,\Zg(i-'j, p. g. Birmingham C.A.S.S. Transactions, 1895-6,/. 103. Cost and production accounts, and their uses for the purposes of an audit: a paper; by R. Whitehill. 1894. See Book-keeping pamphlets, vol. 2, no. I. Accountant, 1894,/. 1096. Accountants' Journal, 1894-5,/. 259. Birmingham C.A.S.S. Transactions, iZg4-S,p, A3- Chartered Accou7itants in England and Wales, 123 BOOK-KEEPING: SPECIAL CLASSES {continued). Cost accounts : articles. Accountant, 1894,//. 655, 673, 687, 702, 968, 1025. A System of cost accounts : prize essay ; by S. R. Hargraves. Accountants' Journal, 1893-4,/. 191. Manufacturing costs : a lecture ; by T. Plumpton. Accountant, 1892,/. 267. Accountants' J ounml, 1892-3,/. 69. Manchester C.A.S.S. Transactions, 1 89 1 - 2 , /. 1 1 6. Notes on cost records : a paper ; by J. Mann. Accountant, 1891,//. 619, 631. Edinburgh C.A.S.S. Transactions, vol. Z,p. 167 \revised\. Cost accounts {coach-building). — Prime cost book: coach building ; by E. Howell. Folio. [? 1889.] Cost accounts {engineering). — The Cost accounts of an engineer and ironfounder : a paper ; by J. W. Best. 1901. Also in Accountant, \<^o\,pp. 246, 273, 304. Engineering estimates and cost accounts ; by F. G. Burton. 2nd edn. 1900. Engineering estimates, costs and accounts ; with a section on the preparation of costs accounts ; by a general manager. 1890. Manufacturing costs as applied to engineering: a lecture; by T. Plumpton. Accountant, 1892,//. 880, 899, 932. Accountants' Journal, 1892-3,^. 169. Manchester C.A.S.S. Transactions, 1892-3,/. 10. Cost accotints {millers'). — Stock and cost accounts of a flour miller : a paper ; by S. S. Dawson. Accountant, iZ()7,p. 369. Cost accounts {shipbuilding). — Manufacturing costs as applied to shipbuilding : a paper ; by T. Plumpton. Accountant, 1895,//. 75^, 773- Accountants' Journal, 1895-6,/. 146. Manchester C.A.S.S. Transactions, \Z()J^-$, p. /[%. See also Dicksee's Book-keeping, Garcke and Fells' Factory accounts, Lewis' Commercial organisation of factories, Lisle's Accounting, Macnaughton's Book-keeping for paper mills, Norton's Textile manufacturers' book- keeping. Cost book company. — See Mining (cost book). ' Cotton futures' accoufits. — Corn options and cotton futures : a lecture ; by A. F. Dodd. 1901. Also in Accountant, \()o\,pp. yyc), 804. London C.A.S.S. Transactions, 1901,/. 55. 124 Catalogue of the Libra7y of the histitute of BOOK-KEEPING: SPECIAL CLASSES {continued). - Cotton manufacturers'. — The Books and accounts of cotton manufacturers : articles. Accountant, 1888,//. 395, 410, 442, 457. See also Richardson and Lund's Textile accounts. Cotton spinners'. — Cotton spinners' books and accounts : articles. Accountant, 1888,//. 130, 147, 162, 195, 223, 238, 255. See also Richardson and Lund's Textile accounts. County council — Exemplification of a system of accounts for county councils, etc. ; by J. M. Evans. Fcp. fol. 1897. On the book-keeping and forms of accounts required by county councils under the Local Government (Scotland) Act, 1889 ; by G. Lisle. Dy. 4°. Edinburgh, [1890]. County council accounts : a lecture ; by W. B. Keen. [1895.] See Book-keeping pamphlets, vol. 2, no. 2. Accountant, 1895, /j?^. 456, 561. Accountants' Journal, 1895-6,^. 79. Londo7i C.A.S.S. Transactions, 1895,/. 95- County councils accounts : a paper ; by R. Carmichael. Accountant, iSg^^ p. 68. County councils and their accounts : a paper ; by H. Squance. Accountant, iZgo,p. 548. 2,rd Provi7icial Meeti?tg Proceedings, 1890, p. 82. Dairy. — A Concise check-system of double entry book- keeping for small businesses ; with examples applied to the dairy trade ; ^?/^ Supplement ; by C. Phillips. [? 1895.] Dairy accounts : a lecture ; by F. W. A. Scholl. Incorporated Accoufttants^ Journal, 1 900- 1 , p. 98. Incorporated Accou7ttants'' S.S.L. Transactions, igoo,p. 127. Dairy accounts : prize essay by ' Ibex.' Also Essays by ' Ad Valorem ' and by ' Lactarian.' Accountants' Jour?tal, \%()y-2>,pp. 53, 66, 81. See also Farmers'. Dispensary. — Book-keeping for public institutions ; asylums, dispensaries, etc. ; by J. W. Palmer. Roy. 8°. [? 1878.] District council — Exemplification of a system of accounts for county councils, urban and rural district councils, etc. ; by J. M. Evans. Fcp. fol. 1897. Doctors'. See Medical men's. Drapers'. — Drapers' accounts ; by a corporate accountant [G. H. Richardson]. 1898. Hotel book-keeping (tabular system) ; with a chapter on the dissection of drapery accounts; by G. E. S. Whatley. 1893. Chartered Accountants in England and Wales. 125 BOOK-KEEPING: SPECIAL CLASSES {continued). Book-keeping for bakers, drapers, etc, ; by G. R. Brocklehurst. 1892. Monthly returns for drapers, etc., and Departmental results and returns for drapers : papers ; by G. H. Richardson. Accountant, 1901,/. 1257; 1902,/. 40. Electric lighting. — Electric lighting accounts : a paper ; by G. C. T. Parsons. [1891.] See Book-keeping pamphlets, vol. 2, no. 3. Accountant, iK<^2, p. 12. Accountants' Journal, 1891-2,/. 223. Corporation electricity works accounts : a paper ; by H. M. Stevens. Accountant, iSgg,p. 789. Incorporated Accountants' Journal, 1898-9,/. 200. Engineering. — Engineers' and ship-builders' accounts ; by F. G. Burton. 1902. Engineering estimates, costs and accounts; with examples of estimates and costs, and a section on the preparation of costs accounts; by a general manager. 1890. See also Cost accounts (engineering). Estate. — Special estate accounts in administrations and executorships, etc. ; by F. Wood. 1887. Some points in connection with estate accounts : a lecture ; by P. H. Carter. Also Leading article. Accotmtant, \()oo, pp. 75, 345. Birmingham C.A.S.S. Transactions, 1899- 1900,/. 98. See also Executors'. Estate owners'. — Book-keeping for farmers and estate owners ; by J. M. Woodman. 3rd edn., revised. 1893. The Gentleman accomptant ; by a Person of Honour [R. North]. 1714. Accompts for Landed-Men : or, a plain and easie form which they may observe in keeping accompts of their estates; by C. Snell. Fcp. fol. [Pi/io.] The Gentleman's auditor: or, a new and easie method for keeping accompts of Gentlemen's estates ; with the manner of auditing and stating the accompts, etc. ; by T. R. 1707. Amphithalami : or. The Accomptants Closet, etc. ; by A. Liset. 1660 and 1684. \^See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656, 1686.] See also Rent accounts. 126 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). ^'jr^c^^^r^.— Executorship accounts: a lecture, 1888; by F. Whinney, Jun., and an epitome of a will and a set of executorship accounts; by A. F. Whinney. [1893.] Also 2nd edn., revised by the lecturer and A. P. van Neck, 1901. Executorship law and accounts ; by D. F. De I'Hoste Rank- ing and W. F. Wiseman. 1895. Also 2nd edn., 1898, 3rd edn., 1 90 1. The Student's guide to executorship accounts ; by R. N. Carter. 1899. Executorship accounts : an address ; by O. H. Caldicott. 1889 [1890]. Also 3rd edn., 1898. The Accounts of executors and trustees : a paper ; by P. Child. [1897.] See Book-keeping pamphlets., vol. 2, no. 4. Accountant., 1897,^2^. 1038. Accountants'- Journal., 1897-8,/. 159. Birmingham C.A.S.S. Transactions., 1897-8,/. 38. Solicitors' reports on, and accountants' balance-sheets in administrations and executorships : their objects and advantages; by F. Wood. 1888. Special estate accounts in administrations and executor- ships, etc. ; with instructions for the preparation and com- pletion thereof ; by F. Wood. 1887. Executorship accounts : a paper ; by J. G. Dennehy. Accountant., 1902,/. 473. Executorship accounts : a paper ; by W. S. Dickinson. Also Leading article. Accountant., 1902,//. 313, 374, Accountants^ Journal., 1902-3,/. 39. Notes Upon executorship accounts : articles. Accountants' Journal., 1901-2, //. 33, 65. Concise form of procedure on preparing administration accounts for the executors of a deceased person's estate : prize essay ; by G, C. Webster. Accountant., 1901,/. 615. Executorship accounts : [summary of the revised lectures of F. and A. F. Whinney] : a paper; by A. P. Van Neck. Accountant, igoi,p. 346. Accountants' Journal., 1 900-1,/. 282. London C.A.S.S. Transactions^ 1900, ^.92. Executors' trading accounts : an article. Accountant, 1900,/. jyy. Chartered Accountants in England and Wales, 127 BOOK-KEEPING: SPECIAL CLASSES (continued). Some notes on executorship accounts : a paper ; by R. N. Carter. Accountant^ 1900,^2^. 209. Accountants' Journal^ 1899- 1900,/. 307- Some points in connection with estate accounts : a lecture : by P. H. Carter. Also Leading article. Accountant., 1900,//. 75, 345. Birmingham C.A.S.S. Transactions^ 1899-1900,^. 98. Executorship accounts : articles. Accountant^ 1897, jZJ/. 836, 856, 880, 904, 924, 937. Executorship accounts : a lecture ; by H. J. Burgess. Incorporated Accountants' Journal., 1 896-7, p. 1 8. Incorporated Accountants' S.S.L. Transactions^ iSg6,p. 78. Executorship accounts: prize essay; by A. Pilling. Also Essay by ' Realization.' Accoimtants' Journal., \%c)\-^^pp. 149, 171. Trust and executry accounts : their preparation and audit ; by T. P. Laird: a lecture. [1892.J Edinburgh C.A.S.S. Transactions., vol. 5,/, 19 \no. 3]. Executorship accounts : papers ; by O. H. Caldicott. \Also in book form, revised, see adove.] Accounta?tt, i88g,pp. 594, 604, 630, 644, 663. Accountants' Journal, i8Sg-go,pp. 205, 217, 240. London C.A.S.S. Transactions, 1889,/. 125. Probate accounts: a paper; by W. Harris. Also Discussion on the paper. Accountant, \88%,pp. 670, 719, 731 ; 1889,/. 20. Accountants' Journal, i88S-g,pp. 121, 145, 157, 185. Executorship accounts: a paper; by W. Blease. Accountant, 1883,/. 593- Accountants Journal, \888-%p. 105. Executors and their accounts : a lecture ; by E. Hewitt. Accountant, \888, p. ^82i. Accountants' Journal, 1888-9,/. 1Z- Manchester C.A.S.S. Transactions, 1887, p. 39- Executorship accounts : a lecture ; by F. Whinney, Jr. [Also in book form, revised, see above.] London C.A.S.S. Transactions, 1888,/. 105. Executorship accounts: an address; by O. H. Caldicott. Accountant, May 30, 1885. Accountants' Journal, 1885-6,/. 52. Executorship accounts : a paper ; by A. S. Brewis. Accountajit, April 4, 1885. Accountants' Journal, 1884-5,/. 474- Probate accounts : a lecture; by A. Edwards. Accountant, Novetnber 15, 1884. Accountants' Journal, 1884-5,/. 395- 128 Catalogue of the Library of the Institute of . BOOK-KEEPING: SPECIAL CLASSES {continued). Executorship accounts : a lecture ; by F. Whinney, Jr. Accountant, April 12, 19, 1884. Accountants' Journal, 1883-4,/. 249. Executorship and trust accounts: a lecture; by J. M. Wade. Accountants' Journal, 1883-4,/. 224. Executors' and trustees' accounts: a paper; by W. G. Hawson. Accountant, January 5, 12, 1884. Accountants' Journal, 1883-4,/. 210. Executors' and trustees' accounts: a paper; by F. A. Jenkins. Accountant, March 8, 1884. Accountants Journal, 1883-4,/. 220. Executors' and trustees' accounts : a paper; by O. H. Caldicott. Accountant, April 22>, i2>Z^. Accountants' Journal, i8S;^-4,pp. 70, 91. See also Trustees' and Cory's Treatise on accounts, Hall's Book-keeping, Lisle's Accounting, Nixon's Longman's advanced book-keeping. Exploration company. — Accounts of gold mining and ex- ploration companies; by T. Donald. 1897. Factorial accounts. See Carter's Book-keeping. Factory. See Manufacturers'. Farmers'. — Agricultural accounts (including income tax, as relating to agriculture) ; by T. W. Meats. 1901. Book-keeping for farmers and estate owners ; by J. M. Woodman. 3rd edn., revised. 1893. Tables, etc., for farmers, surveyors, etc., with a new system of farm book-keeping; by S. Francis. 4th edn. 48mo. 1898. An Improved system of farm book-keeping; by the author of ' British Husbandry.' 185 1. An Easy introduction to book-keeping,' [also] farm book- keeping, ^/^.; by J. Jamieson. 1835. Farm accounts : a paper; by R. Brown. Accounta7its^ Magazine, 1898,/. 562. Farm accounts and matters relating thereto : a paper ; by J. M. Woodman. Accountant, 1897,/. 1121. Accountants' Journal, 1897-8,/. 181. London C.A.S.S. Transactions, 1897,/. loi. Farm accounts : a paper ; by W. Gunner. Corporate Treasurers' and Accountants' Institute Proceed- ings, 1887,/. 17. Chartered Accountants in England and Wales. 1 29 BOOK-KEEPING: SPECIAL CLASSES {continued). Farmers' bookkeeping : articles. Accountant^ 1883, September 22, 29, October 6, 13, 20, 27, November 3, 17. Comptabilite agricole : par H. Barillot. [? 1892.] Die Buchfuhrung des Landwirths ; bearbeitet von C. ZoUing. 2« Aufl. 1 89 1. See also Dairy and Hall's Book-keeping, Liset's Amphi- thalami, Malmanche's Manuel pratique, Monginot's Nouvelles etudes, Tallerman's Farm produce realization. Flour merchants'. See Grain merchants'. Flour mill Flour milling accounts : a paper ; by F. G. Price. Accountant^ 1901,/. 830. Accountants Journal^ 1901-2,^. 124. London C.A.S.S. Transactions ^ i<^oi,p. 103. Stock and cost accounts of a flour miller: a paper; by S. S. Dawson. Accountant J 1897,/. 369. Friendly society. — The Auditors' handbook : friendly society accounts, how they should be kept and audited; by A. Pinhorn. 1896. Friendly societies' accounts : exemplification of the * Instruc- tions in book-keeping for friendly societies/ issued by the registrar; by G. C. Oke. 1864. Friendly societies' accounts: a discussion; by P. E. Farr, and others. Incorporated Accountants' Journal^ 1 900-1,/. 134. Incorporated Accountants S.S.L. Transactions^ 1900,/. 141. Gas. — Gas accounts ; by [R. Gee]. 1902. Bookkeeping for gasworks ; by C. Sandell. [1901.] Gas companies' book-keeping ; by J. H. Brearley and B. Taylor. Dy. 4°. 1900. The Gas companies' expenditure journal ; by E. Sandell. Imp. 4°. [? 1876.] The Accounts of a public gas company : a paper ; by W. S. Dickinson. Also Leading article. Accountant^ 1902,//. 386, 491. The Accounts of a gas company and their audit : an essay ; by * Severn.' Also Leading article. Accountants Journal^ 1898-9,//. 125, 142. The Accounts of gas companies : a lecture ; by E. L. Burton. Incorporated Accountants Journal^ 1 895-6, /. 82. Incorporated Accountants S.S.L. Transactions^ 1896,/, 9. I 130 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Gas accounts : articles. Accountant, 1^91, pp. 789, 807, 826. Gas and water accounts : a lecture ; by S. Cooke. Accountant, \Z%9,pp. 385, 396. Accountants^ Journal, 1889-90,/. 108. Manchester C.A.S.S. Transactions, 1888, j2>. 80. The Accounts of gas undertakings, especially in relation to reserve, insurance, sinking and depreciation funds, and the legislation affecting the same : a paper ; by A. Lass. Accoujitant, \%Z%pp. 48, 60, "j-i^ ; 1894,/. 673. A ccoujitants' Journal, 1888-9,//. 212, 221. London C.A.S.S. Transactions, 1888,/. 293. Gas accounts : a lecture ; by J. Slocombe. Accoujttant, i2>2>j,pp. 298, 314. Accou7ita7its* Journal, 1887-8,/. 21. Gold mining. See Mining (gold). Government. See Military, Naval, Public accounts, and Maclean's Countinghouse bookkeeping, Thornton's Book- keeping for students. Grain merchants . — Grain, flour, hay, and seed merchants' accounts ; by G. Johnson. 1902. Corn options and cotton futures : a lecture ; by A. F. Dodd. 1901. Also in Accountant, 1901,//. 779, 804. London C.A.S.S. Tra?isactio?ts, 1901,/. 55. Grocers . — Book-keeping for bakers, grocers, etc. ; by G. R. Brocklehurst. 1892. See also Retailers', Shop-keepers', Tradesmen's, and Csivter's Book-keeping. Guardians' {Board ^Z,pp, ']']% 809, 819, 839. Colliery royalties and hire-purchase agreements : prize essay ; by 'Hecla' [H. E. Crane]. Also Essays by 'Casino' a7id by ' Prometheus.' Accountants' Journal., 1895-6, /j?>. 213, 237, 23S. Hospital. — The Uniform system of accounts, audit, and . tenders, for hospitals, etc. ; by H. C. Burdett. 1893. Book-keeping for public institutions, asylums, hospitals, etc, ; by J. W. Palmer. Roy. 8°. [? 1878.] See also Charitable institution and Carter's Book-keeping. Hotel. — The Accounts and audit of a family hotel : a paper ; by M. W. Jenkinson. 1902. Book-keeping for wine, spirit and beer retailers, and the bar departments of hotels, etc. ; by F. Y. Henderson. Roy. 4°. [1900.] The 'Simplex' system of hotel book-keeping; by G. Alex- ander. [1895.] Hotel book-keeping (tabular system) ; by G. E. S. Whatley. 1893. Licensing trade accounts : a lecture ; by E. W. E. Blandford. Incorporated Accountants' Journal., 1 900- 1 , /. 58. Incorporated Accountaiits' S.S.L. Transactions., 1900, A io4- 132 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). The Accounts of a high-class restaurant: a paper; by J. E. Ward. Accountant, i()oo, p. ^i. Accountants' Journal y 1899- 1900,/. 235. Birmingham C.A.S.S. Transactiofis, 1899- 1900,/. 40. Hotel accounts: a lecture ; by W. N. Green. Also Article. Incorporated Accountants' Journal, 1898-9,^/. 18,23. Incorporated Accountants'' S.S.L. Transactions, 1898,/. 64. Hotel accounts and their audit : prize essay ; by A. I'Anson. Also Leading article, and essays by ' Alert,' by ' No. i,' and by * Stephano.' Accountants' Journal, 1895-6, /A 34, 61, 65, 87, 89. Hotel accounts : articles. Accountant, 1890, pp, 563, 579, 595^ 611, 623, 638, 651, 661, 673, 690, 701. Housekeepers'. — Forms of account books ; by J. G. Johnston. [1893.] The Housekeeper's ledger; by W. Kitchiner. \circa 1820.] Private and house-keeping accounts : a paper ; by G. E. Levie. Accountants^ Magazine, 1901,^. 344. Insurance. — Insurance bookkeeping and accounts [fire, acci- dent, and life] : a lecture ; by M. L. Walkden. Accounta?tt, iSS6,p. 302. Accountants' Journal, 1SS6-7, p. 2i' Manchester C.A.S.S. Transactions, 1885,/. 93. Insurance {fire). — Fire insurance accounts : a lecture ; by E. G. F. Medley. Incorporated Accountants' Journal, 1896-7,/. 7. Incorporated Accountants' S.S.L. Transactions, \Z(^(i,p,(i^. Fire insurance accounts : articles. Accountant, iZgi, pp. 45, 67, 87, 108, 128, 148, 165. Accounts and liquidation of fire insurance companies: a paper ; by M. L. Walkden. Manchester C.A.S.S. Transactions, 1884,/. 19. Insurance {life). — Some suggestions in regard to life office accounting, including an arrangement of the American card system; by A. D. L. Turnbull. 1898. On life assurance book-keeping: a paper; by J. J. M'Lauch- Ian. [1887.] See Book-keeping pamphlets, vol. 2, ?io. 5. Life insurance accounts; by T. B. Sprague. 1874. Life assurance accounts: a paper; by J. Gane. Accountant, 1892,/. 858. Accountants' Journal, 1892-3,/. 152. ■' . London C.A.S.S. Transactions, 1892,/. 76. Chartered Accountants in England and Wales, 133 BOOK-KEEPING: SPECIAL Q\^KS>^Y.^ {continued). Life assurance accounts : a paper; by J. T. H. Baily. Incorporated Accountants^ Journal^ 1891-2,/. 100. Life assurance accounts : a lecture ; by C. Stevenson. Accountant^ 1891,//. 655, 667. Accountafits' Journal, 1891-2,/. 100. Manchester C. A. S.S. Transactions, 1890-1,/. 172. The Finance of life assurance in its relation to the work of accountants and auditors : a lecture ; by T. E. Young. Incorporated Accountants' Journal, 1 889-90, pp. 7, 1 3. Life assurance accounts : a paper ; by A. L. Dickinson. Accountant, i2>2>7,pp. 455, 464. Accountants^ Journal, \ZZt-Z, p. Ti. London C.A.S.S. Transactions, \Z%'j,p. 52. See also Carter's Book-keeping. Interest accounts. — An Easy method of keeping rent and interest accounts; [by E. H. M. Aldridge]. 1899. See also Millar's Accountant's hand-book. Investors'. — Investors' book-keeping, with examples and explanations, upon double entry principle ; by E. Cam [1892.] See also Carter's Book-keeping, Johnston's Forms of account books. Jewellers'. — A System of jeweller's accounts : prize essay; by H. Hargreaves. Accountants' J ourtial, igoi-2,p. 147. Trading stock registers [for jewellers] : a paper ; by S. S. Dawson. Accountant, 1897,/. 413. Joint accounts. See Millar's Accountant's hand-book. Land society. See Building society. Laundry. — Book-keeping for laundries ; by W. H. Smith ; revised by E. F. Jones. 1902. Law agents'. — Manual of book-keeping for law-agents, with forms for trust accounts ; by W. Hardie. Dy. 4°. 1893. See also Solictors', and Carter's Book-keeping. Lawyers'. See Solicitors'. Library, — The Public libraries of London : their histories and accounts : a lecture ; by H. C. Marshall. See Book-keeping pamphlets, vol. 2, no. 6. Accountatit, iZ<)i,pp. 52, 81, 99. Accountants^ Journal, 1 890-1,/. 229. Manchester C.A . S. S. Transactions, 1 890- 1 , /. 84. Licensing trade. See Hotel. "134 • Catalogtie of the Lidraiy of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Local board.— hn Exemplification of the general order for accounts issued by the Local Government Board, relative to local boards, i88o; by H. Lloyd-Roberts. Dy. 4°. 1880. Local board officers and accounts : a lecture ; by E. Storer. Also Leading article. Accountant^ 1886,^. 287. Accountants' Journal^ 1886-7,//. 18, 23. Manchester C.A.S.S. Transactions, 1885,/. 71. Local board accounts : articles. Accountant, January '2/\^ 31, April d,, 1885. Local Government Board. See Guardians', Highway board, Highway parish, Local board, School board. Magistrates' clerks . — The Keeping and audit of magistrates' clerks' accounts : a paper ; by G. Barlow. Corporate Treasurers^ and Account a?its^ Institute Proceedings^ 1890,/. 21. Manufacturers'. — Manufacturers' accounts ; by W. C. Eddis and W. B. Tindall. 1902. Book-keeping for traders, manufacturers, and companies ; by W. R. Elworthy and C. C. Campling. 1900. Also 2nd edn., 1901. The Commercial organisation of factories ; by J. S. Lewis. 1896. Factory accounts : their principles and practice ; by E. Garcke and J. M. Fells. 1887. Also 4th edn., enlarged, 1893 i 5th edn., revised, 1902. Administration of workshops, with special reference to oncost, etc. : a paper ; by D. Cowan. Accountant, igoi,p. 1242. The Best system of recording orders received by a manu- facturing business, and their execution : prize essay ; by ' Norland ' [G. Johnson], Accountants^ Journal, 1901-2,/. 197. Workshop administration, with special reference to tracking work and promptly ascertaining detailed costs and profits: a paper ; by D. Cowan. Accountant, \(^o\, pp. Zi,i\^,\\%, \ZZ. Manipulation of the carriage costs in factory accounts : a paper ; by P. H. Grover. Accountant, 1900,/. 857. Accountants' Journal, 1 900-1,/. 133. Trading stock registers : an essay ; by S. S. Dawson. Accountant, 1897,/. 413. Chartered Accountants in E7igiand and Wales. 135 BOOK-KEEPING: SPECIAL CLASSES {continued). A Manufacturer's trading account : its divisions and depart- ments : cutlery, including saw, steel, and file trades : prize essay ; by A. Badger. Accotintant^ 1892,/. 509. Accountants' Journal^ 1892-3,/. 86. Stock accounts : an article. Accountants Journal^ 189 1-2,/. 164. A Manufacturer's trading account: its divisions and depart- ments: a paper; by G. P. Norton. Accountant^ 1891,/. 762. Accountants' Journal^ 189 1-2,/. 142. Leeds C.A.S.A. Transactions, 1891-2,/. i. The Books and accounts of manufacturing companies and their audit : a lecture ; by E. D. White. Accountant, January 10, 17, 1885. Accountants^ Journal, 1884-5,/. 438- See also Cost accounts, and Dicksee's Book-keeping, Hall's Book-keeping, Johnston's Forms of account books, Lisle's Accounting, Macnaughton's Book-keeping for paper mills, Norton's Textile manufacturers' book- keeping, [Pitman's] Advanced book-keeping. Meat distribution. See Tallerman's Farm produce realization, pp. 306-322. Medical men's. — Address ; by J. Cooper ; and discussion. Incorporated Accountants' Journal, 1901-2,/. 130. The Accounts of professional men : doctors : an article. Accountant, 1898,/. 171. The Accounts of professional men : a paper ; by J. Thorburn. Accountant, 1897,/. 11 19. Accountants' Journal, 1897-8,/. 191. Manchester C.A.S.S. Transactions, 1897-8,/. 9. The Accounts of medical men : articles. Accountant, \?>9SiPP' 7'^% 7-7, 765. The Accounts of medical men, and their audit: prize essay ; by* Pills' [W. P. A. Banks]. Also Leading article, and essays by ' Novus ' and by ' Vulpes.' Accountants' Journal, 1894-5,//. 175, 182, 201, 203. See also Gordon's Professional book-keeping, Hall's Book- keeping. Merchants'. — A Practical compendium of the law and usage of mercantile accounts, etc, by A. Pulling. 1850. Indian and colonial merchants' accounts: a paper ; by A. E. M. Davis. Accountant, 1897,/. 265. Accountants' Journal, iZ()6-7, p. 2,^2)' London C.A.S.S. Transactions, iSg6, p. 133. 136 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Some points in mercantile and banking accounts : a paper ; by J. Thorburn. Accountant, 1893,;^. 624. Accountants' Journal, 1893-4, A 9i- Manchester C.A.S.S. Transactions, 1892-3, ^ 162. 'A Merchant's accounts': paper by G. Van de Linde. 2nd edn. 1888. See ' Book-keeping and other papers^ Book-keeping pamphlets, vol. 2, no. 7. Accountant, 1888,//. 820, 833, 844. Accountants' Journal, 1888-9,/. 229; 1889-90,/. 10. A Merchant's office: a lecture; by G. Van de Linde. 2nd edn. 1887, Also in ' Book-keeping and other papers' Accountant, 1887,//. 634, 651. Accountants' Journal, 1887-8,/. 143. London C.A.S.S. Transactions, 1887,/. 112. Merchants' accounts: a paper; by J. C. Bolton. Accountant, May 17, 1884. Accountants' Journal, 1884-5,/. 296. Trade accounts : a lecture ; by F. J. Heathcote. Accountant, April 26, May 3, 1884. Accountants' Journal, 1884-5,/. 267. See also Traders' and Cory's Treatise on accounts, Hall's Book-keeping. Military. — How to check a pay list ; by G. W. Redway. 1901. Mode of keeping the accounts of a regimental pay office ; by W. M. Creighton. [1884.] See also Book-keeping : public accounts. Mill {flour). See Flour mill. Mill {paper). See Paper mill. Mineral water manufacturers'. — Mineral water manufacturers' accounts; by J. Lund and G. H. Richardson. 1902. Accounts of mineral water businesses : an article. Accountant, 1899,/^. 1024. Mining. — Mine accounts and mine book-keeping ; by J. G. Lawn. 1897. ^i^o 2nd edn., 1901. Mining accounts : a lecture ; by P. Salisbury. Incorporated Accountants^ S.S.L. Transactions, 1894,/. 69. Das Grubenhaushalts-, Kassen- und Rechnungswesen der Koniglich Preussischen Bergbehorden ; von C. F. R. Lange. 1885. Die Materialien-Verwaltung fiir Fabriken und Berg- und Hlittenwerke ; von W. Lohe. 1879. Chartered Accounta7its in England and Wales. \ 2,^ BOOK-KEEPING: SPECIAL CLASSES {continued). Die Grundlagen des Rechnungswesens und ihre Anwendung auf industrielle Anstalten, insbesondere auf Bergbau, Hiitten- und Fabrik-Betrieb; zusammengestellt von C. G. Gottschalk. Roy. 8°. 1865. Leitfaden der Verrechnungskunde von Montanwerken nach dem Sisteme doppelten kaufmannischen Buchhaltung; von G. Mannlicher. Roy. 8°. 1865. Contabilidad minera : lecciones explicadas en la escuela especial de ingenieros de minas; por Romdn Oriol. Fcp. fol. 1894. Mining {coal). 6V^ Colliery. Mining {Cornish). See Mining (cost book). Mining {cost book). ' Cost book ' memories : a paper ; by E. Ashmead. Accountant^ 1901,^. 762. Cornish mining and the cost book principle : a paper ; by R. H. Williams. Accountant^ 1891,/. 246. Accountants' Journal^ 1890-1,/. 265. The Cost-book system : an article. Accountant^ 1895, jZ^. 547. Cost-book companies : articles. Accountant^ iSSs,/uly 25, August 29, November 7. Accountants' Journal^ 1885-6,//. 49, 65, 98. See also Carter's Book-keeping. Mining {gold). — Accounts of gold mining and exploration companies; by T. Donald. 1897. The Organization of gold mining business, with specimens of the departmental report books and the account books ; by N. Brown. Fcp. fol. 1897. Specimens of working records and account books for gold mining companies ; by N. Brown. Cr. fol. 1896. Mining accounts : a lecture; by C. H. Midgley. Incorporated A ccount ants' Journal^ 1 899 - 1 900, /. 142. Incorporated Accountants' S.S.L. Transactions^ 1899,/. 154. The Desirability of the adoption of a uniform system in publishing accounts and balance sheets by the gold mining companies of the Witwatersrand : a paper; by W. H. Dawe. Accountant^ 1897,/. 840. Incorporated Accountants' Journal^ 1897-8,/. 3. Municipal. — Metropolitan municipal borough accounts : notes by W. A. Chardin. Roy. 8°. 1900. Exemplification of a system of accounts for county councils, corporations,^/^.; by J. M. Evans. Fcp. fol. 1897. 8 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Guide to municipal officers : specimen books of account (under the Local Government Acts), issued by the Public Works Department of Victoria. Dy. 4°. 1894. Municipal accounts: a paper; by T. H. Clare. Also Lead- ing article. Accountant, 1902,//. 105, 175. Reform in municipal accounting: an address; by C. W. Haskins. Accountant, 1 90 1 , /. 886. Municipal accounts, with special reference to the mode of their audit: a paper; by B. Jones. Accountant, 1901,/. 760. Corporate Treasurers' and Accoicntants' Institute ProceedingSy 1886,/. 18. Municipal accounts : a paper ; by T. G. Milner. Accountant, i()oo, p. iiyc). Accountants^ Journal, 1900-1,^. 192. The Glasgow corporation finance, book-keeping, and balance- sheet : a paper ; by A. Murray. Accountants^ Magazine, 1900,/. 261. Corporation electricity works accounts : a paper ; by H. M. Stevens. Accountant, 1899,/, 789. Incorporated Accountants^ Journal, iSgS-g, p. 200. Municipal accounts : a paper; by J. E. Bryan. Incorporated Accountants' Journal, 1898-9,/. 45. The Journal in relation to corporate book-keeping: an article; by G. Swainson. Incorporated Accountants' Jotirnal, 1897-8,/. 52. Municipal works departments: a paper; by F. E. Harris. Accountant, iSg7,p. 756. The Form of municipal accounts : articles. Accountant, 1897,//. 171, 198, 221, 248, 275, 329, 360. Municipal accounts : a lecture ; by F. E. Harris. Incorporated Accountants' Journal, 1895-6,/. 18. Incorporated Accountants' S.S.L. Transactions, \Zc)^, p. 59. Municipal capital accounts : should assets of value be depreciated as the loans are paid off? a paper; by G. Swainson. Accountant, 1895,/. 579- Corporate Treasurers' and Accountants Institute Proceedings^ 1894-5,/. 62. The Form of municipal accounts : articles. Accountant, iZ()^,pp. 267, 292. Chartered Accountants in England and Wales. 1 39 BOOK-KEEPING: SPECIAL CLASSES {continued). The Statement of municipal accounts : a lecture ; by J. H. Parker. Accoicntant^ 1895,/. 262. A Borough treasurer's abstract of accounts : a paper ; by L. Woodhouse. Accowitant, 1894,/. 431. Accotmfants^ Journal, i?)()i\-^^p. 4^. Manchester C. A. S.S. Transactions^ 1893-4,/. 91. Municipal corporation accounts : a paper ; by W. Penn- Lewis. Incorporated Accountants^ Journal^ 1892-3,/. 75. Corporation accounts : a paper ; by W. F. Tasker. Accountant, 1892,/. 32. Accountants' Journal, 1 89 1-2, p. 246. Municipal corporation accounts and their audit: a lecture; by C. M. Merchant. Accountant, i2>()\, p. 16. A ccountants' Journal, 1 8 90- 1 , />. 2 2 4 . Corporation accounts : a lecture ; by G. SvN:ainson. Incorporated Accountants'' Journal, 1890-1,/. 155. Sinking funds in relation to corporation accounts : a lecture ; by J. A. Carse. Accountant, 1890, p. 583. Accountants' Journal, 1890-1,/. 162. Manchester C. A. S.S. Transactions, 1889-90,/. 145. Corporation accounts : a paper ; by W. Edmonds. Accountant, iSSg, pp. 265, 284, 298. Accountants' Journal, 1889-90,//. 121, 144. Londo7i C.A.S.S. Transactions, 1889,/. 23. Uniformity in the form of abstracts of accounts : a paper ; by G. Swainson. Corporate Treasurers' and Accountants^ Institute Proceedings^ 1889,/. 29. Corporation gas works accounts : depreciation and sinking fund : articles ; by J. King and A. Murray. Also Leading article. Accountant, 1888,//. 491,496, 521, 541, 573. Municipal accounts : a paper ; by S. Cooke. Accountant, 1887,/. 163. Accountants' Journal, 1886-7,/. 216. Manchester C.A.S.S. Transactions, i?>?>6, p. 67. A Method of keeping municipal accounts so as to ensure a proper audit : a paper ; by H. Teasdel. Corporate Treasurers' and Accountants'' Institute ProceedingSy 1887,/. 23. 140 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Corporation accounts : a paper ; by E. Guthrie. Also Dis- cussion on the paper, a?td Leading articles. Accountant, iZm, pp. 613, 627, 702, 717, 729 ; 1887,^/. i, I3- Accounta7it^ Journal, 1886-7,^. 115. \st Provincial Meeting Proceedms^s, i8S6,p. 35. The Liverpool corporation accounts : articles. Accountant, \ZZ^,June b,July 11, Novonber 28, December 5. Municipal accounts : articles. Accountant, 1885, March 28, April 11, May 9, 16, August i, September 5, October 3, 10, November 14. Borough accounts : a paper ; by C. H. Moss. Accountant, February 7, 1885. Accountants^ Journal, 1884-5,/. 442' Municipal accounts : articles. Accountant, 1884, September 20, 27, October ^, li, 18, 25, November \,Z, 21,2% December d. Naval. — A Practical treatise on naval book-keeping, in all its branches, etc. ; by E. Lawes. 1827. See also Public accounts. Newspaper. — Book-keeping for weekly newspapers ; by G. H. Richardson. 2nd edn., rewritten. 1899. Newspaper book-keeping and accounts ; by C. Comins. Dy.4°. 1895. Newspaper accounts; with a specimen set of books; by B. T. Norton and G. T. Feasey. Roy. 8°. 1895. Newspaper management [including accounts for newspaper offices]; by H. Yeo. [1891.] A Treatise on newspaper book-keeping by double entry, with illustrations of account books ; by W. Sidman. 2nd edn. 1887. Newspaper accounts : a lecture ; by A. M. Scarfif. Incorporated Accountants'' Journal, 1897-8,/. 10. Incorporated Accountants' S.S.L. Transactions, 1897,/. 63. Newspaper accounts : a paper ; by B. T. Norton. Accountant, 1895,^. 35^- Accountants' Journal, 1895-6,/. 9. London C.A.S.S. Transactions, 1895,^. 39. Newspaper accounts: a paper; by R. L. Impey. Accountant, 1895,/. 15. Accountants' Journal, 1894-5,/. 283. Birmingham C.A.S.S. Transactions, 1894-5,/. 29. See also Carter's Book-keeping. Official See Public accounts. Oncost. — Administration of workshops, with special reference to oncost, etc. : a paper ; by D. Cowan. Accountant, 1901,/. 1242. Cha7'tered AccoMfiiants in England and Wales. 141 BOOK-KEEPING: SPECIAL CLASSES {continued). Oncost and its apportionment : a paper ; by J. Urie. Also Leading article. Accountant^ 1902,/. 50. Accountants^ Journal^ 1901-2, /'. 257 ; 1902-3,/, 51. Paper mill. — Factory book-keeping for paper mills ; by J. Macnaughton. Dy. 4°. 1900. Parish council. — Parish council accounts and their audit : a paper; by R. Brown. Accountants' Magazine^ 1897,/. 90. Partnership. — Partnership accounts ; by P. Child. 1896. Partnership accounts : a lecture ; by S. S. Dawson, Also Leading article. Accountatit^ 1899,/. 11 90; igoo^ p. 263. Closing partnership accounts on a dissolution : prize essay ; by 'Sleeping Partner' [W. S. Dickinson]. Also Essays by * Saturn ' and by ' Socius.' Accou7ttants' Journal^ 1898-9,//. 289, 315, 348. Partnership accounts : a paper ; by P. Child. Accountant, 1898,/. 12. Accountants^ Journal, 1897-8,/. 234. Accounts relating to changes of partnership : a lecture ; by C. Trevor. Manchester C.A.S.S. Transactions, 1896-7,/. 139. Partnership accounts : a paper ; by P. Child. Accountant, 1895,/. I035- A ccountants* Journal, 1895-6,/. 217. London C.A.S.S. Transactions, 1895,/. 222. Articles of partnership, with special reference to accounts and dissolution : prize essay ; by ' Rentrap ' [C. W. French]. Also Essays by * Velocipede ' and by ' Vulpes.' Accountants' Journal, 1894-5,//. 122, 125, 126. The Investigation of accounts on behalf of an incoming partner : a paper ; by J. B. Reeves. Accountant, 1893,/, 1020. Accountants^ Journal, 1893-4,/. 203. London C.A.S.S. Transactions, iSg2,p. 115. Adjustment of partnership accounts: a paper; by A. J. Cudworth. Accountant, \Z^i,p. 85. Accounta7its' Journal, 1891-2,/^. 251. Partnership accounts : two papers ; by P. Child. Accountant, \Zcp,pp. 270, 633. A ccou7ita?its' Journal, 1 890-1,//. 117, 178. Londo7i C.A.S.S. Transactions, 1890,//. 87, 122. See also Cory's Treatise on accounts, Lisle's Accounting, Nixon's Longman's advanced book-keeping, Whatlcy'& Vade-mecum. 142 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Paw7ibrokers\ — Pawnbrokers' accounts ; by F. Thornton and J. H. May. 1902. P^/^/^c^^V^.— Polytechnic accounts ; by H. C. Marshall. 1902. The Accounts of polytechnics, technical schools, and kindred institutions: a paper ; by H. C. Marshall. 1889. See Book-keeping pamphlets^ vol. 2, no. 8. Accounta7it, \ZZc),pp. 542, 557. Accountants' Journal., 1889-90,/. 171. London C.A.S.S. Transactions., 1889,/. 87. Poor law. — An Exemplification of the general order for accounts issued by the Poor Law Board, 1867; by D. P. Fry. Fcp. fol. 1867. See also Palmer's Book-keeping for public institutions. Printers'. — Bookkeeping for printers : articles. Accountant, iZ^d.pp. 416, 437, 451, 475, 484. See also Carter's Book-keeping. Private. — The Housekeeper's ledger ; by W. Kitchiner. \circa 1820.] Private and house-keeping accounts : a paper ; by G. E. Levie. Accoimtants^ Magazine., i<)oi,p. 344. See also Cory's Treatise on accounts. Probate accounts. — Probate accounts: a paper; by W. Harris. Also Discussion on the paper. Accountant, 1888,//. 670, 719, 731 ; 1889,/. 20. Accountants' Jour7iat, 1888-9,//. 121, 145, 157, 185. Probate accounts: a lecture; by A. Edwards. Accounta7it, November 15, 1884. Accounta?tts^ Journal, 1884-5,/. 395. See also Executors'. Professional — Professional book-keeping : a treatise for non- traders ; by W. J. Gordon. [? 1879.] Also 2nd edn., [?i883]. Address ; by J. Cooper ; and discussion. Incorporated A ccount ants' Journal, 1 90 1 - 2 , /. 1 30. The Accounts of professional men : articles. Accountant, \%^Z,pp. 144, 171, 199, 271, 301, 323, 345. The Accounts of professional men : a paper ; by J. Thorburn. Accountant, 1^7, pp. 11 15, 1148. Accoujtta7its' Jour?ial, 1897-8,/. 188. Manchester C.A.S S. Transactions, 1897-8,/. i. Chartered Accountants in England and Wales, 143 BOOK-KEEPING: SPECIAL Ql^h.S^'^'Si {continued). Property investment company, — On the book-keeping for a heritable property investment company, granting loans payable by instalments, exemplified in a model set of books, with notes on the auditing of such accounts : a paper ; by G. Lisle. Accountants^ Magazine^ 1899,/. 535. Public accounts. — A Practical treatise on accounts, mercantile, private and official, etc. ; by I. P. Cory. 1840. Report of the commissioners appointed to inquire into and to state the mode of keeping the official accounts in the principal departments connected with the receipts and expenditure for the public service, ^/r. Folio. 1829. Reports made to the Lords of the Treasury by the third commissioner for investigating the mode of keeping the public accounts ; also, a memorial to them. Folio. 1829. Public house. See Hotel. Public institution. — The Uniform system of accounts, audit and tenders, for hospitals and institutions ; by H. C. Burdett. 1893. Book-keeping for public institutions; by J W. Palmer, Roy. 8°. [? 1878.J See also Charitable Institution. Publishers', — Publishers' accounts ; including a consideration of copyright and the valuation of literary property; by C E. Allen. 1897. Publishers' accounts : articles. Accountant, 1897,//. 108 1, 1103, 1135. Notes on publishers' bookkeeping : a paper ; by C. E. Allen. Accounta7tt, 1897,/. 156. Accountants Journal^ 1 896-7, j?J. 281. Railway. — Railway accounts and finance ; by J. A. Fisher. 1891. Also 2nd edn., 1893. Railways and their financial records : a paper ; by A. F. Dodd. [1895.] Also in Accountant, ^^9S^ PP- 60, 129. Accounta7its' Journal, 1894-5,/. 32 1. Railway rates and charges, and goods stations' accounts : a paper ; by M. L. Walkden. Accounta7it, i^g6,pp. 409, 429. Accountants' Journal, 1896-7,/. 37. Manchester C. A. S.S. Transactiojis, 1895-6,/. 154. Railway accounts: a paper ; by J. E. Halliday. Accountant, May 10, 17, 1884. Accountants' Journal, 1884-5,/. 298. Manchester C. A. S.S. Transactions, 1884,/. 51. 144 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Receivers, — A Practical treatise on accounts, mercantile, partnership, receiver's, etc. ; by I. P. Cory. 1839. See also Trustees'. Regimental. — See Military. Rent accounts. — An Easy method of keeping rent and interest accounts; [by E. H. M. Aldridge.] 1899. The Gentleman's complete book-keeper ; by R. Hayes. 1741. Instructions for Rent-Gatherers Accompts, etc.^ Made Easie ; by the Author of ' Debtor and Creditor' [S. Monteage]. 1683. Also another edn., iJoZ. Restaurant. — The Accounts of a high-class restaurant : a paper ; by J. E. Ward. Accountant., 1900,/. 41. Accoimtattts' Jour7ial, 1 899- 1 900, p. 235. Birmi?tgha?ji C.A.S.S. Transactions.^ 1899-1900,^. 40. See also Hotel. Retailers'. — Retailers' book-keeping simplified : ' The record- book system'; by J. Findlay. [1888.] ^/i-^? new edns., [1893] and 1 90 1. Shopkeepers' accounts for retail traders ; by S. B. Quin. 2nd edn. 1901. A Practical system of accounts for tradesmen ; by A. N. Scott. 1 90 1. Retailers' ready record book, with statements of trading and capital and rules ; by F. G. Willett. [1897.] How to keep books : the tradesman's guide to good book- keeping; by a practical man. 2nd edn. [? 1896.] A Concise check-system of double entry book-keeping for small businesses ; and supplement ; by C. Phillips. [?i895,] A New manual of book-keeping for wholesale and retail traders ; by P. Crellin. 1871. A Practical guide for retail tradesmen and others to book- keeping by double entry ; by J. Caldecott. [185 1.] A System of accounts for tradesmen : articles. Accountant, 1900,//. 731, 747, 779, 794. The Management of retail workrooms : an article. Accountant, 1900,^.468. Retail accounts: a lecture; by W. J. Smith. Incorporated A ccountants^ Journal, 1 890- \,p. 186. Retailers' books and accounts : articles. ^r^tf2m/«;?/,i889,//. 533, 550,567,598,653; 1890,/i^. 25,61,85. Accountants Journal, 1889-90, pp. 119, 168, 239; 1 890-1, pp. 3, 28, 52, 76. See also Traders' and the various designations of tradesmen, and Johnston's Forms of account books. Chartered Accounta7its in England and Wales. 145 BOOK-KEEPING: SPECIAL CLASSES {continued). Sanitary authorities'. — An Exemplification of the accounts of urban and rural sanitary authorities ; by G. Gibson. Fcp. fol. [1876.] School. — The Schoolmaster's diary and account book: Tinling's system for private schools ; by J. A. Tinling. Obi. imp. 4°. 1 90 1. Book-keeping for public institutions, asylums, schools, etc, ; by J. W. Palmer. Roy. 8°. [? 1878.] The Accounts of polytechnics, technical schools, and kindred institutions: a paper; by H. C. Marshall. 1889. See Book-keef>ing pampJilets^ vol. 2, no. 8. Accountant., 1889,//. 542, 557. Accomitants' Joicrnal., 1889-90,/. 171. London C.A.S.S. Transactions., \ZZ%p. Sy. Accounts of voluntary schools : an article. Incorporated Accountants' Journal, 1 90 1 -2, p. 48. School board. — An Exemplification and guide to the keep- ing of the accounts of school boards ; by G. Gibson. Roy. 8°. [1876.] Seed merchants . See Grain merchants'. S hip -builder s . — Engineers' and shipbuilders' accounts; by F. G. Burton. 1902. Shipbuilders' accounts : a lecture ; by T. H. Warwick. Accountant., 1890,/. 130. A ccountants' Journal., 1 890- 1 , /. 60. Leeds C.A.S.A. Transactions, iSgo-i,p. 14. Shipbuilders' accounts : an article ; by T. H. Warwick. Accountant, 1888,/. 663. Shipping. — How to keep ships' accounts, and to calculate exchange at foreign ports ; by T. L. Ainsley. [? 1897.] Shipping accounts : a paper ; by R. R. Daly. Also Leading article. Accountant, 1900,/. 1147; 1901,/. 76. Accountants^ Journal, 1 900-1,/. 195. London C.A.S.S. Transactions, igco,p. 29. Shipping accounts : a paper ; by R. R. Daly. Accountant, 1899,/. 18. Accountants' Journal, 1898-9, /.'248. Maftchester C.A.S.S. Transactions, 1898-9,/. 168. Shipping accounts : a paper ; by J. Baker. Accountant, 1894,/. 589. Accountants^ Journal, 1894-5, /J. 69. London C.A.S.S. Transactions, 1894,/. 57. K 146 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Shipping accounts : their preparation and audit : a paper ; by J. Fairbairn. Accountant, 1893,//. 281, 300. Shipping accounts : a lecture ; by R. R. Daly. Accountant, 1891,/. 398. Accountants' Journal, 1891-2,//. 46, 53. Leeds C.A.S.A. Transactions, 1890-1, j^J. 91. Manchester C.A.S.S. Transactions, 1 890-1,/. 117. Shipping accounts: a paper; by R. R. Daly. Accountant, i2>(p, pp. 363, 377, 391. Accountants' Journal, 1 890-1,/. 133. Shipping accounts : a paper ; by J. Walker. Accountant, iSgo, p. 232. Accountants' Journal, 1 890-1,/. 86. See also Carter's Book-keeping. Shopkeepers'. — Shopkeepers' accounts for retail traders; by S. B. Quin. 2nd edn. 1901. See also Retailers'. Soap manufacturers'. — A Soap manufacturer's accounts : a lecture; by C. Field. Incorporated Accountants' Journal, 1899- 1900,/. 210. Incorporated Accountants' S.S.L. Transactions, 1900,/. 40. Society. — Book-keeping for public institutions, asylums, societies, etc. ; by J. W. Palmer. Roy. 8°. [? 1878.] Solicitors'. — Solicitors' accounts; by L. R. Dicksee. 1902. Kain's solicitors' book-keeping by double entry, on the triple column system ; by G. J. Kain. 6th edn., 1858 ; loth edn., 1887; nth edn., revised by H. Brown, 1895; 12th edn., revised by H. Brown, 1902. Helmore on Kain's system of solicitors' book-keeping ; by P. Helmore. [1897.] A New system of book-keeping for solicitors ; with examples showing the cash belonging to clients and to the business ; by S. Hodsoll. 1897. Simplex system of solicitors' book-keeping, and economic method of keeping costs ; by G. Sheffield. 1897. Partnership between solicitors; by V. de S. Fowke and E. B. Henderson : with an appendix on solicitors' accounts, by J. Fitzpatrick. 1894. Manual of book-keeping for law agents, with forms for trust accounts; by W. Hardie. Dy. 4°. Edinburgh, 1893. Lawyers' cash book-keeping ; by J. W. M'Clymont. 1890. Chartered A ccotmt ants in England and Wales. 147 BOOK-KEEPING: SPECIAL CLASSES {continued). Solicitors' accounts: a paper; by A. Burgess. 1890. Also in Accountant^ 1890, pp. 293, 306. Accountants' J oicrnal^ \Zc)0-\^p. loo. Manchester C.A.S.S. Transactions, 1889-90,/. 47. A Manual of book-keeping for solicitors ; including the treatment of costs and disbursements ; by J. M. Woodman. 1888. Matthew Hale's system of bookkeeping for solicitors. 1884. Address ; by J. Cooper ; and discussion. Incorporated Accountants' Journal, 1901-2,/. 130. Solicitors' accounts: a paper; by H. W. Marillier. Also Leading article. Accountant, \()oi, pp. 429, 601. Accountants^ Journal, 1901-2,/. 60. As to solicitors' book-keeping and separate banking accounts for clients' moneys: a paper; by W. Godden. 1901. See Book-keeping pamphlets, vol. 2, no. 9. Accountant, 1900,/. 1030. The Accounts of professional men : solicitors' accounts : an article. Accountant, 1898,/. 199. The Accounts of professional men : a paper ; by J. Thorburn. Accountant, \2>()'j,pp. 11 20, 1148. Accountants' Journal, 1897-8,/. 193. Manchester C.A.S.S. Traiisactions, 1897-8,/. 12. Solicitors' accounts : a lecture ; by F. C. Harper. Incorporated Accountants^ J our7ial, 1895-6,/. 58. Incorporated Accoujitajits^ S.S.L. Tra?isacfiojts, 1895,/. 109. Solicitors' book-keeping: a paper; by G. Lisle. 1895. Edifiburgh C.A.S.S. Transactions, vol. 7,/. 39. Solicitors' accounts : a paper ; by J. M. Woodman. Accounta7it, 1893,/. 369. Accou7itants^ Jour7ial, 1893-4,/. 6. Lo7ido7i C.A.S.S. Tra7isacti07is, 1893,/. i. Solicitors' accounts : articles. Accounta7it, 1886,//. 105, 129, 141, 158. See also Carter's Book-keeping, Gordon's Professional book-keeping, Hall's Book-keeping, Johnston's Forms . of account books, Jones' Companion to the * Solicitor's Clerk.' Stockbrokers'. See Stock Exchange. Stock Exchange. — Stockbrokers' accounts; by W. D. Calla- way. 1902. Stock Exchange accounts ; with forms ; by S. H. M. Killik. 1895. 148 Catalogue of the Library of the histit^de of BOOK-KEEPING: SPECIAL CLASSES {continued). Stock Exchange book-keeping; by R. Warner. 1889. Stock Exchange accounts: a paper; by T. S. Mullard. Accountant, 1899,/. 642. Accountants' Journal, 1899- 1900,/. 51. Birmingham C.A.S.S. Transactions, 1898-9,/. 67. Stock Exchange transactions in relation to accounts : a paper ; by E. Wells. Accountant, iZ()6,pp. 470, 488. Accountants' Jotcrnal, 1896-7,^2^. 65. London C.A.S.S. Transactio7is, 1896,/. 33. Stock Exchange methods, etc. : a lecture ; by G. D. Ingall. Dy. 4°. 1895. Stock Exchange transactions, and the manner of recording them : a lecture ; by S. H. M. Killik. Incorporated Accoicntant^ S.S.L. Transactioiis, 1895,/. i. See also Johnston's Forms of account books. Tailors'. — Book-keeping for tailors : an article. Accoimta7tt, 1897,/. 434. Tanners'. — Book-keeping for the tanning trade ; transactions for a year, by single entry, converted periodically into double entry; by Joseph Sawyer. 2nd edn. Dy. 4°. 1862. Also 3rd edn., entitled Practical book-keeping for all busi- nesses, with stock-books specially adapted to the tanning trade ; by John Sawyer. Roy. 8°. 1895. Textile manufacturers'. — Textile accounts ; by G. H. Richard- son and J. Lund. [1902.] Textile manufacturers' book-keeping for the counting-house, mill and warehouse; by G. P. Norton. Roy. 8°. 1889. Also 2nd edn., 1891 ; 3rd edn., 1894. The Books and accounts of a textile manufacturing company : a paper ; by H. D. Leather. Accountant, 1900,/, 181. Accountants' Journal, 1899- 1900,/. 263. Theatre. — Theatre accounts ; by W. H. Chantrey. 1902. Theatre accounts : an address ; by A. W. Barr. Incorporated Accou7ita7its'' Joicr7ial, 1897-8,/. 106. l7icorporated Accou7ita7its^ S.S.L. Transactio7ts, 1898,/. 3. Theatre auditing and accounts : a lecture ; by W. G. Rayner. Licorporated A ccotmta7tts' Journal, 1896-7,/. 191. l7tcorporated Accoimta7its' S.S.L. Tra7isactio7ts, 1897,/. 33. Theatre accounts: articles. Accoimtant, 1890,//. 453, 463, 470, 486, 501, 518, 564. Timber trade. — Timber trade invoices and calculations : articles. Accounta7tts^ Journal, 1900-1,/. 273 ; 1901-2,/. 3. Chartered Account a7its in England and Wales. 149 BOOK-KEEPING: SPECIAL CLASSES {continued). Timber merchants' stock-taking : a letter ; by W. F. Harris. Accountant, 1898,/. 1169. Traders'. — Book-keeping for traders, manufacturers, and companies ; by W. R. Elworthy and C. C. Campling. 1900. Also 2nd edn., 1901. New century book-keeping for business people ; by R. Scott. 1901. A New manual of book-keeping for wholesale and retail traders ; by P. Crellin. 1871. The Treatment of empties : articles, Accountants' Jour7ial, 1 900-1,//. 161, 219. Some methods of testing the accuracy of the entries in a sales day book, and of detecting omissions in that respect : an essay ; by ' Middlesex.' Accountants' J om-nal, 1 900-1,/. 140. Stock accounts : an article. Accountaiits' Journal, 189 1-2,/. 187. Trade accounts : a lecture ; by F. J. Heathcote. Accou7itant, April 26, May 3, 1884. Accomitants'' Journal, 1884-5,/. 267. See also Merchants', and Dicksee's Book-keeping. Trader s\f or eigfi). — Indian and colonial merchants' accounts : a paper ; by A. E. M. Davis. Accountant, 1897,/. 265. Accountaftts^ Journal, 1896-7,/. 323. Lojidon C.A.S.S. Transactions, i^()6,p. 133. Foreign estates and foreign currencies in relation to them : a lecture ; by E. Wells. Accou7itant, 1893,/. 475- Accountants^ Journal, 1893-4,/. 64. Manchester C.A.S.S. Transactions, 1892-3,/. 93. The Treatment of fluctuating currencies in the accounts of English companies : a paper ; by H. A. Plumb. Accountant, 1891,/. 259. Accountaiits'' Journal, 1 890-1,/. 274, London C.A.S.S. Tra?tsactio?ts, 1891,/. 19. See also Nixon's Longman's advanced book-keeping. Tradesmen's. See Retailers'. Tramway. — Tramway book-keeping and accounts ; by D. McColl. 1902. Tramway accounts : articles ; by R. S. Tresilian. ^c<:^w;z/cz;z/, 1890, //. 441, 454. 150 Catalogue of the Library of the Institute of BOOK-KEEPING: SPECIAL CLASSES {continued). Chartered accountants as experts in commerce and manu- factures : a paper ; by O. H. Caldicott. Accoimtanf, 1897,/. 524- Accoiinta7its' Journal^ 1897-8)/- Zl- Binniiigham C.A.S.S. Transactions^ 1896-7,/. 127. London C.A.S.S. Transactions^ 1897,/. 14. Trustees , — Manual of book-keeping for law-agents, with forms for trust accounts ; by W. Hardie. Dy. 4°. 1893. Trust accounts : a lecture ; by C. W. Maybury. Incorporated Accountants'' Journal.^ 1 891-2, p. 79. The Apportionment of income in trust accounts : articles. Accountant, 1887,//. 186, 201, 215, 229. Duties and accounts of trustees : a lecture ; by A. S. Brewis. Accoimta7tt, 1886,/. 320. Accoimtants' Journal., 1886-7,/. 28. Manchester C.A.S.S. Transactions, 1885,/. 100. Trust accounts : articles. Accountant, May yD,June 13, 1885. Executorship and trust accounts : a lecture ; by J. M. Wade. Accountafits'' Jourjial, 1883-4,/. 224. Executors' and trustees' accounts : a paper ; by O. H, Caldicott. Accountant, April 28, 1883. Accountant^ Journal, 1883-4,//. 70, 91. See also Executors', and Hall's Book-keeping, Jones' Com- panion to the * Solicitors' Clerk,' Lisle's Accounting. Trustee company. — Trustee companies : their books, accounts and audit : a paper ; by A. W. Cleveland. Sydney Institute of Public Accountants'' Conference, 1901. Remarks upon the accounts of trust companies and their audit : a paper ; by A. Charlesworth. Accountant, 1894,/. 331. Accountants^ Journal, 1894-5,/. I4- Manchester C.A.S.S. Transactions, 1893-4,/. 105. Union. See Guardians' (Board of). Water. — Gas and water accounts : a lecture ; by S. Cooke. Accountant, iZZ%pp. 385, 396. A ccounta7its' Journal, 1889-90,/. 108. Manchester C.A.S.S. Transactions, 1888,/. 80. Wine merchants'. — The Wine-trade : its books and accounts : a paper ; by A. C. Harper. Accountant, \%c)'j,p. 392. Accountants' Journal, 1897-8,/. 9. London C.A S.S. Transactions, 1896,/. 173. Wine merchants' accounts : articles. Accountant, 1896,//. 169, 187, 205, 249. See also Carter's Book-keeping, George's Book-keeping. Chartered Accoufitants in England and Wales. 1 5 1 BOOK-KEEPING: SPECIAL CLASSES {continued). Wool. — Wool consignments and accounts: an article. A ccountants' Journal^ 1 900- 1 , /. 251. Wool combers'. See Richardson and Lund's Textile accounts. Woollefi and worsted manufacturers'. See Textile manu- facturers'. BOOK-KEEPING : TABULAR. See Book-keeping : columnar. Booth (Benjamin). A Complete system of book-keeping by an improved mode of double entry, etc. Dy. 4°. London, 1789. Booth (John). Mortgages : the duties and powers of a receiver : a lecture. Accountant^ 1889,^. 94. Manchester C.A.S.S. Transactions, 1888,/. 21. Borchardt (S). Allgemeine Deutsche Wechselordnung; Text-Ausgabe mit Anmerkungen ; auf der Grundlage der von S. B. verfassten Ausgabe bearbeitet von E. Ball. 7*^ Aufl. Berlin, 1897. Borgmeyer (Charles Louis). The American corporation legal manual : the law regulating business corporations in America (North, Central and South), etc. 7th annual edn. Plainfield, U.S A., 1899. Borgo (Luca Paciolo da). See Pacioli (Lucas). BOROUGH ACCOUNTS. See Auditing : municipal accounts, Book-keeping : municipal. Boroughs (Sir John). The Soveraignty of the British seas proved by records, history, and the municipal laws of this kingdom. Fcp. fol. London, 1686. \See Malynes (G.) Consuetude, vel Lex Mercatoria, 1686.] Bosanquet (Frederick Albert). See under Darby (J. George N.). Bottomley (Leonard). Points in company formation : a paper. Accountant, 1898,/. 12 19. Accountants^ Journal, 1898-9,/. 233. Manchester C.A.S.S. Transactions, 1898-9,/. 153. Boulter (George H.). The Principles of balancing, by single and double entry, in- cluding partnerships by each method. 3rd edn. London, [? circa i860]. 152 Catalogue of the Library of the Institute of Bourne (John Howe) A.C.A. Auditing : prize essay. Accouiiia7it^ 1887,/. 330- Accountants' Joiirtial^ 1887-8,/. 52. Goodwill : prize essay. Accou?tta7tt, 1888,/. 604. Accountants' Journal, 1 888-9, _^. 107. Some notes on companies and their accounts : an address. Accounta7it, 1898,/. 1197. Accountants^ Journal, 1898-9,/. 213. Bourner (Arthur Charles) A.C.A. Costs in bankruptcy : a paper. ^/^^ a letter. Accounta7it, 1893,/. 1004; 1894,/. 113. Institute examinations : a paper. A ccoujitants^ Journal, 1884-5,/. 424- Bowack (William Mitchell). Observations on method in moral science; being an essay of criticism and suggestion. Edinburgh, 1900. Bowers (Frederic G.). Secret reserves : their use and abuse : prize essay. Accountants' Journal, 1901-2, /. 268. Box (Thomas Holyoake). See under Jamieson (George). Brabrook (Edward William). Building societies and their accounts : a paper. Accou7itant, 1886,/. 165. Accou7ita7its^ Jour7tal, 1885-6,/. 186. See also under Scratchley (Arthur). Bracaloni (Tommaso). Le Societa di Chartered Accountants in Inghilterra : lettura, 1896. Dy. 4°. Milano, 1896. Bradley (Francis Ernest). Some aspects of the Companies Act, 1900, with special reference to the duties of auditors and company- secretaries : a lecture. Accounta7it, 1901,/. 23. A ccou7tta7tts' Journal, 1900-1,/. 225. Bradley (Henry). See under Murray (James Augustus Henry). BRANCH ACCOUNTS. See Auditing : branch accounts. Book- keeping: branch. Brande (W. T.) and Cox (George W.). A Dictionary of science, literature and art. New edn. 3 vols. Roy. 8°. London, 1872. Chartered Accountants in England and Wales, 153 Branford (Victor V.). On the correlation of economics and accountancy: a paper. London, 1901. Also in Accountant^ 1901,//. 620, 642. Brearley (John Henry) and Taylor (Benjamin). Gas companies' book-keeping. Dy. 4°. London, 1900. Brewer (E. C). An Entire new system of book-keeping by double entry. 6th edn. London, [? 1876]. An Entire new system of book-keeping by single entry. 8th edn. London, [i860]. loth edn. London, [? 1869]. 1 2th edn., with examination papers. London, [? 1885]. Key to * An Entire new system of book-keeping by single entry.' 7th edn. London, [? 1857]. BREWERY ACCOUNTS. See Auditing: breweries, Book- keeping: brewery. Brewis (Arthur Stephen) A.C.A. Duties and accounts of trustees : a lecture. Accountant^ \%Z(^^ p. yio. Accountants' Journal^ 1886-7,/. 28. Manchester C.A.S.S. Transactions^ 1885,/. 100. Executorship accounts : a paper. Accountant^ April \^ 1885. Accounta7its^ Journal^ 1884-5,^.474. Brewis (Arthur Stephen) A.C.A., and others. Auditing : a discussion. Manchester C.A.S.S. Transactions^ 1886,/. 81. Discussion on examination questions, June, 1889. A ccotmtant, iSgo, p. 2,3S- Accountants^ /ournal, 1 890-1,/. 138. Brice (Seward). The Law of corporations and companies : a treatise on the doctrine of Uttra Vires. 3rd edn., revised and enlarged. London, 1893. BRICKMAKERS' ACCOUNTS. See Book-keeping: brick- makers'. Briefe Instruction and maner how to keepe bookes of accompts after the order of Debitor and Creditor, etc. ; by John Mellis Scholemaister. 1588. {For full title see under author?^ Brierley (Frederick). Income tax : a lecture. Accounta7tt, 1892,//. 449,464. Manchester C.A.S.S. Transactiojis^ 1891-2,/. 103. 154 Catalogtie of the Library of the Institute of Brigg (William Anderton). Local bodies : a lecture. Accowitant^ 1890,//. 273, 284. Accotmtants' Journal, 1 890-1,/. iii. Leeds C.A.S.A. Tra?2sactw?2s, 1 890-1,/. 23. Our judicial system : a lecture. Accountant^ 1892,/. 421. Accountants^ Jour 7ial, 1892-3,/. 63. Leeds C.A.S.A. Transacti07is, 1 891-2,/. 35. Briscoe (William Richard Brunskill). Notes on the history of commercial law : a lecture. Incorporated A ccountants' Journal, 1892-3,/. i o i . The Outlines of company law : a lecture. Incorporated Accountants' Journal, 1889-90,/. 'j^. Breaker (Frank). Cost and factory accounts ; with use of consumption journal : a lecture. Accountant, 1897,/. 604. Breaker (Frank) and Chapman (Richard M.). The American Accountants' Manual, vol. i : examination questions prepared by the [New York] State Board of Examiners, first examination for the issue of certificates to 'Certified Public Accountants/ 1896, with answers, elucidated by commentaries upon modern accountancy. New York, [1897]. Brocklehurst (G. R.). Book-keeping for bakers, grocers, drapers, dairymen, butchers^ co-operative societies, etc. Gainsborough, 1892. Broderick (Lonsdale) F.C.A. Address : Manchester Students' Society. Accountant, 1892,/. 754, Accountants' J our7tal, 1892-3,/. 161. Manchester C.A.S.S. T7'ansacti07is, 1892-3,/. i. Paper on 'A bill to amend the Company's Act, 1862.' Accounta7it, 1892,/. 146. Brodrick (William Bentinck Balleine). The Law relating to dealings in stocks and shares : a lecture. l7ico7porated Accountants' S.S.L. Trans actio7is, 1895,/. 18. BROKERAGE TABLES. The Broker's Breviat, whereby to cast up stocks, bonds, annuities, shares, lottery-tickets, etc. ; by R. Hayes. 1734. See also Laurie's Tables of simple interest and High-rate tables, Welch's Proportion tables. Chartered Accountants in England and Wales, 155 Brooks (Thomas Burnley) A.C.A. Building societies : a lecture. Accounta?ttj December 22^ 1883. Accountants' Journal^ 1883-4,/. 192. Manchester C.A.S.S. Transactions^ 1883,/. 145- An Outline of the practice in relation to the compulsory winding-up of public companies : a paper. Accountant^ 1886,/. 367. Accountants' Journal^ 1886-7,//. 52, 69. MaJtchester C.A.S.S. Transactions^ 1885,/. 108. Broom (Herbert). A Selection of legal maxims, classified and illustrated. 7th edn., by H. F. Manisty and H. Chitty. Roy. 8°. London, 1900. Brown (D. J. A.). First guide to elementary practical book-keeping; edited by J. A. Jenkins. London, 1899. Brown (George). Arithmetica infinita: or, the accurate accomptant's best com- panion. [? London], 171 8. Brown (H. Hay). System of book-keeping for accountants : a paper. Accoimtants' Magazine^ 1900,/. 396. Brown (Henry) F.C.A. See under Kain (George James). Brown (Nicol). The Organization of gold mining business, with specimens of the departmental report books and the account books. Fcp. fol. Glasgow, 1897. Specimens of working records and account books for gold mining companies. Cr. fol. Glasgow, 1896. Brown (Richard). The Bibliography of book-keeping : papers. Accountants^ Magazine^ 1897,/. 568; 1898,/. 220; 1 901,/. 240. Comparative legislation in bankruptcy : a paper. Accountants' Magazine^ 1900,/. 6. Farm accounts : a paper. Accountants'' Magazi7te^ 1898,/. 562. Financial trusts: a paper, 1893. London, 1893. Also in Accountant^ 1893,/. 302. Parish council accounts and their audit: a paper. Accountants Magazine^ 1897,/. 90. 156 Catalogue of the Library of the Institute of Brown (Richard) {continued). Recent proposed legislation relating to the profession : a paper. Accoimta7it, 1894,/. 669. Edinburgh C.A.S.S. Tra?isactions, vol. 6, p. 31. A Sketch of the history of the law of debtor and creditor, with special reference to Cessio Bonorum : an address. Accountant^ 1898,^. 651. Brown (Thomas). Secretaries of public companies and their duties ; with a pre- face by F. W. Pixley. 3rd edn. London, 1896. Suggested amendments of the laws relating to joint stock companies. London, 1893. See Company pamphlets^ vot. i, no. i. Brown (William). Dredging and dredging companies in New Zealand : an address. Accountant^ 1900,/. 169. Browne (Ernest Arthur) A.C.A. Brickmakers' accounts : prize essay. Accountants^ Journal^ 1897-8,/. 96. Browne (Frank Gore-). Concise precedents under the Companies Acts, 1862 to 1890. London, 1892. The Elements of company law. London, 1901. Browne (Frank Gore-) rt:?^^ Jordan (William). A Handy book on the formation, management, and winding up of joint stock companies. 24th edn. London, 1902. Browne (J. H. Balfour) and Theobald (Henry Studdy). The Law of railway companies : a collection of the acts and orders relating to railway companies, with notes of all the cases decided. 3rd edn., by J. H. B. Browne and F. B. Browne. Roy. 8°. London, 1899. Brutton (Richard) F.C.A. Address : Manchester Students' Society. Accountajtt, 1893,/. 1077. Accou?ttants' Jourjial^ 1893-4,/. 205. Ma7ichester C.A.S.S. Tra?isactiojis, 1893-4,/. i. The Study of a balance sheet, with special reference to reserves and reserve funds : a paper. Accountant., 1895,/. 39- Accountajits' Journal, i8g4-s,p. 3^7- Manchester C.A.S.S. Transactions, 1894-5,/. 35. Chartered Accountants in England and Wales, 157 Bryan (John Eley). Municipal accounts : a paper. Incorporated A ccountants' Journal^ 1898-9,/. 45. Bryant (H, B.). See below, and under Packard (S. S.). Bryant (H. B.), Stratton (H. D.) a;^^ Packard (S. S.). Bryant and Stratton's counting house book-keeping. Roy. 8°. New York, [1863]. Bryant (J. C). The New standard practical and progressive book-keeping, double and single entry. Commercial edn. Dy. 4°. [U.S.A.], 1893. Counting-house edn. Dy. ^. [U.S.A.], 1894. Bryce (George). The Remarkable history of the Hudson's Bay Company. London, 1900. Bryning (Robert). Asylum account keeping (double entry). London, 1890. Asylum accounts : a paper. Incorporated Accountants' Journal, 1889-90,/. 76. BUCHFUEHRUNG and BUCHHALTUNG. See Book-keep- ing : books (German). Buckland (Frank). Money : its possibilities and probabilities : a paper. Accountant^ 1891,//. 748, 759. Accountants' Journal, 189 1-2,/. 149. London C.A.S.S. Transactions, i8gi,p. 91. Buckley (Sir Henry Burton) fudge. Company law amendment : examination before the Select Committee of the House of Lords. Accountant, i8g8, pp. 484, 512. The Law and practice under the Companies Acts, and the Life Assurance Companies Acts, containing the statutes and the rules, orders and forms. 3rd edn. London, 1879. 4th edn. London, 1883. 5th edn. London, 1887. 6th edn. London, 1891. 7th edn. London, 1897. 8th edn., by A. C. Clauson. London, 1902. BUILDERS' ACCOUNTS. See Book-keeping: builders'. 158 Catalogue of the Library of the Institute of BUILDING SOCIETIES. {See also Reports and rctur?is : building societies^ Auditing: building societies^ Book-keeping: building society^ a7td Building society tables.) The Building Societies Acts, 1836, 1874, 1875, 1884, 1894; with introduction, notes, etc. ; by J. R. Macoun. 1894. Building Societies Acts, 1874 to 1894. London, 1894. The Building Societies' Gazette and Land Companies' Record, vol. 23, 1891, vol. 25, 1893, to date. Fcp. fol. The Law of building societies, with model rules, etc. ; by A. Scratchley and E. W. Brabrook. 2nd edn. 1882. The Law relating to building societies ; with the statutes, regulations, Act of Sederunt, and precedents of rules and assurances; by E. A. Wurtzburg. 1895. A Practical manual of building societies, with tables ; by A. Fawcett. 1896. Building and land societies : their formation and develop- ment, and a i^^ notes on their accounts and audit : a paper ; by J. H. Rogers. Accountant, igoi,p. 506. Accountants' Journal^ 190 1-2,/, 44. Birminghajn C.A.S.S. Trafisactions^ 1900-1,/. 182. Building societies : a lecture ; by A. J. Hill. 1889. Also i?i Londo7t C.A.S.S. Transactiojis^ iS8g,p. 268. Building societies : a lecture ; by T. B. Brooks. Accountant^ December 22, 1883. A ccounta7its^ Journal.^ 1883-4,/. 192. Manchester C.A.S.S. Transactiojis, 1883,/. 145. Building societies : a paper : by J. Milne, Junior. Accou7ita7its'' Magazine., 1897,/, 552. The Building Societies Act, 1894: an article. Incorporated Accou7ita7its^ Jour7ial^ 1894-5,^2^. 49. Building Society Acts, 1874-1894: form of annual account and statement to be made. Accou7ita7it^ i8g$,p. 812. Building societies : an article. Accountant., 1886,/. 469. Building societies and recent legislation : a paper ; by W. L. Jackson. Accounta7zt^ 1898,/. 532. Accounta7its' Jour7ial., 1898-9,/. 35. * Building societies and their accounts: a paper; by E. W. Brabrook. Also Leading article. Accou7ita7it^ 1886,//. 165, 174. Accou7ita7its' Jour7ial, 1885-6,/. 186. Building societies: correspondence and articles from * The Times.' Accou7ita7its' Jour7ial, 1884-5,/. 386. Charte7'ed Accountants in England and Wales. 159 BUILDING SOCIETIES {continued). The Constitution of building societies: a lecture; by A. H. Proctor. Accountant^ February 14, 21, 28, 1885. Accou7ttants' Journal^ 1884-5,^. 45^- The Dissolution and winding-up of building societies : a paper ; by T. M. Stevens. Accountant^ i^^S^PP- ^Q^j 9I9- Accountants' Journal^ 1895-6,^. 177. London C.A.S.S. Transactions^ 1895,/. 202. The Termination of building societies : a lecture ; by R. A. Edgar. Manchester C.A.S.S. Transactions^ 1884,/. ISS- BUILDING SOCIETY TABLES. Annuity tables for building societies and general use ; shew- ing the present value of ;^i per month for 25 years, oi £\ per quarter for 50 years, and of;^i per half year for 50 years, at 3 [to] 8 per cent. ; by T. K. Stubbins. [1881.] Present value of £\ monthly, i to 360 months, at 4 [to] 8 per cent, per annum ; also other tables for building society mortgage valuations ; by J. Cohen, n.d. Bullock (Thomas) F. C.A. Costs in bankruptcy : a letter. Accou?itant^ 1894,/. Ii. Bunyon (Charles John). The Law of fire insurance. 4th edn., by F. E. Colenso. London, 1893. The Law of life assurance. 3rd edn., by the author and J. V. V. Fitzgerald. London, 1891. Burdett (Sir Henry). Burdett's official intelligence, for 1882 to 1898. [1899 to date, by his successor?^ Dy. 4°. London, 1882, etc. Burdett (Henry C). The Uniform system of accounts, audit, and tenders for hospitals and institutions. London, 1893. Burgess (Alfred) A. C.A. Solicitors' accounts : a paper. London, 1890. Also in Accountant^ 1890,//. 293, 306. A ccou?itants^ Journal, 1890-1,^. 100. Manchester C.A.S.S. Transactions, 1889-90,/. 47. Burgess (Henry John). Executorship accounts : a lecture. Incorporated Accountants' Journal, 1 896-7, p. 1 8. Incorporated Accountants' S.S.L. Transactions, iZ()6,p. y8. i6o Catalogue of the Library of the Institute of BURGH AUDITING. See Auditing : burghs. Burgo (Lucas Pacioli de). See Pacioli (Lucas). Burgon (John William). The Life and times of Sir Thomas Gresham ; with illustra- tions. 2 vols. Roy. 8°. London, 1839. Burhans (J. A.). The Law of [United States] municipal bonds, including a digest of statutory laws relating to their issue ; also, bond values and interest tables. Chicago and New York, 1889. Burnet (G. W.). The Reconstruction of limited companies : a paper, 1895. Edinburgh C.A.S.S. Transactions^ vol. 7,/. iii. Burney (Charles). See under Daniell (Edmund Robert), and under Healey (C. E. H. C), and under Snow (Thomas). Burnley (W. E.). Money : a lecture. hicorporated A ccountants' Jotcr?tal, 1 90 1 - 2 , /. 88. Buroughs (Sir John). See Boroughs (Sir John). Burton (Ernest Lionel). The Accounts of gas companies : a lecture. Incorporated Accoimtant^ Joiir?tal, 1 895-6, p. 82. Incorporated A ccotmtajtts' S.S.L. Transactions^ 1896,/. 9. Burton (Francis George). Cost accounts : a lecture. Incorporated Accoicntant^ Journal^ 1 900- \^ p. 115. Engineering estimates and cost accounts. 2nd edn. Man- chester, 1900. Engineers' and shipbuilders' accounts. London, 1902. Bushill (T. W.). Profit-sharing and the labour question. London, 1893. BUSINESS. {^See also Trade.) Book-keeping, with some chapters on business usages ; by 'Hugh.' 24mo. [?i897.] The Business encyclopaedia and legal adviser ; by W. S. M. Knight. 6 vols. 1902-3. Business training manual: office routine, shipping, marine insurance and banking ; by E. S. Gunn. 2nd edn. 1893. Chapman's introduction to business ; by T. Chapman. [1774.] Fortunes made in business : sketches biographical and anecdotic; by various writers. 2 vols. 1884. Chartered Accountants in England and Wales, i6i BUSINESS {continued). How to sell a business : a lecture ; by B. Grimley. Also Leading articles. Accountant^ 1900,//. 630, 709. Accountants' J our7ial^ 1 900-1,//. 76, 86. Bir7ni?tghain C.A.S.S. Transactions, 1899- 1900,/. ^^9- BUTCHERS' ACCOUNTS. See Book-keeping : butchers'. Butterfield (William Thomas) A.C.A. Preparation for examination in bookkeeping, accounts and auditing : a paper. Accountant, 1900,/, 11 74. Byles (Sir John Barnard). A Treatise on the law of bills of exchange, promissory notes, bank-notes and cheques. 15th edn., by M. B. Byles and A. K. Loyd. London, 1891. Byrne (Thomas Francis). The Law of contracts : a lecture. Accountant, 1886,/. 211. AccountaJit^ Journal, 1885-6,/. 191. Manchester C.A.S.S. Transactions, 1885,/. 33. C. (R.). The Commercial instructor, and accountant's guide. London, Sj circa 1842]. Cabinet lawyer : a popular digest of the laws of England, civil criminal, and constitutional. 24th edn. 1877. Cadena (Mariano Velazquez de la). See Velazquez de la Cadena (M.). Oairnes (J. E.). The Character and logical method of political economy. [2nd edn.] London, 1888. Cairney (William D.) and others. Obligation of company to provide for depreciation of wasting assets before declaring dividends : a discussion. Accountant, 1889,/. 676. Accountants^ Journal, 1889-90,/. 230. CALCULATOR. Cotsworth's ' Direct calculator (o),' for multiplication, division, percentage, etc. Imp. 4°. 1896. The Number, weight and fractional calculator; by W. Chadwick. 3rd edn., revised. 1890. Professor Hutchings' grand secret : a guide to rapid com- putation, n.d. L 1 62 Catalogtce of the Library of the Institute of Calculator {^Pseudonyin\ Counting-house manual and introduction to business : practical book-keeping. Roy. 8°. London, 1843. Caldecott (J.). A Practical guide for retail tradesmen and others to book- keeping by double entry. London, [185 1]. Caldicott (Oswald Holt) F.C.A. An Auditor's duty in respect of depreciation : a lecture. Accountant^ 1896,/, 74. Accountants' Journal^ 1895-6,/. 250. Birmingha7n C.A.S.S. Transactiotts^ 1895-6,/. 78. Chartered accountants as experts in commerce and manu- factures : a lecture. Accoimtajit^ 1897,/. 524. Accountants' Journal^ 1897-8,/. 37. Birmingham C.A.S.S. Tra7isactions^ 1896-7,/. 127. London C.A.S.S. Transactions., 1897,/. 14. Executors' and trustees' accounts : a paper. Accounta7tt, April 2?>^ 1883. Accounta7its'' Jour7ial^ 1883-4,//. 70, 91. Executorship accounts: an address. London, 1889 [1890]. 3rd edn. London, 1898. Executorship accounts : an address. Accounta7it., May 30, 1885. Accoimta7tts'' Journal, 1885-6,/. 52. Executorship accounts : papers. Accountant, \'^Z%pp. 594, 604, 630, 644, 663. Accou7itants' Jour7ial, 1889-90,//. 205, 217, 240. London C.A.S.S. Transactions, 1889,/. 125. Germs of insolvency : a paper. Accounta7it, 1888,/. 707. Accountants^ Journal, 1888-9,/. i??* 2nd Provi7icial Meeti7ig Proceedi7igs, 1888, /. 82. The Journal : a paper. Accountant, 1890,/. 215. Accountants' Journal, 1 890-1,/. 68. The Poetry of accounts : an address. Accountant, 1887,/. 622. Accountants'' Journal, 1887-8,/. 119. CALENDAR. Calendar of ancient records of Dublin ; by Sir J. T. Gilbert ; illustrated with facsimiles. [Vol. 8 edited by Rosa M. Gilbert.] Vols. 1-8. Roy. 8°. 1889-1901. The Cycle calendar: or 128 years cycle system of measuring time ; by A. Griffith. Imp. 8°. 1892. Chartered Accountants in England and Wales. 163 Callaway (William Dale) A.C.A. Stockbrokers' accounts. London, 1902. CALLS. Calls : a paper; by T. M. Stevens. Accoimta7tt, 1893,/. 1079. Accountants' Journal^ 1893-4,^. 207, Money paid in anticipation of calls on shares : an article. Accoimtant^ Magazine^ 1902,/. 6. CAMBIST. See Exchange. €amm (William Henry) F.C.A. Address : Sheffield Students' Society. Accountant^ 1889,/. 126. Accountants Journal^ 1888-9,/. 209. Campling (Claude C). See under Elworthy (W. R.). CANADA. The Confederation of the British North American provinces ; their history and prospects ; with a map and suggestions [as] to the route from the Atlantic to the Pacific; by T. Rawlings. 1865. The Remarkable history of the Hudson's Bay Company ; by G. Bryce. 19CX). The Prospects of Canadian land mortgage companies : a paper ; by G. W. Currie. Accountants' Magazine^ 1899,/. 495. Cane (Arthur). Tables of all reports of cases decided in the Superior Courts of England, Scotland and Ireland, prior to [1865] ; with a list of the usual modes of citation. London, 1895. CAPITAL. i^See also Dividend^ Profit,) An Essay on the relations between labour and^^capital ; by C. Morrison. 1854. The Law of capital and income as between life-tenant and remainderman ; by W. H. Gover. 1901. The Positive theory of capital ; by E. V. Bohm-Bawerk ; translated by W. Smart. 1891. Can the payment of interest ever be correctly considered as capital expenditure : a discussion ; by H. R. Graves, and others. Also Leading article. Accou7itant^ \c)0\^pp. 223, 441. Accoutitants' Journal^ 1900- 1,/. 262. Capital accounts. See Fleming's tables. i64 Catalogite of the Library of the histitttte of CAPITAL {continuedX Capital and profits : articles. Accoimtant, i2>^i,pp- 65, 182. Capital and profits of companies : a paper; by H. S. Smith. AccoimtaJttj 1890,/. 7. Accountants' Journal, 1 890-1,/. 13. The Capital of a company, with special reference to its reduction : a paper ; by P. O. Laurence. Accountant, 1893,/. 61. Definitions of capital : an article. Accoimtant, 1890,/. 393. Depreciation and capital expenditure in mining companies : an article. Incorporated Accotmtanis' Journal, 1 897-8, p. 1 80. Depreciation, capital expenditure, and redemption of capital [in mining companies]: a paper ; by W. H. Dawe. Accountant, iSgS,p. 735. Incorporated A ccountajits' Jour7ial, 1 897-8, p. 1 70. Dividends and capital : a paper; by W. C. Smith. Accoimtants' Magazine, 1902,/. 12. . . Dividends out of capital : articles. Accountant, iZ()o, pp. 407, 419. How are profits for the year to be ascertained ? or, what is capital of a company ? a pamphlet ; by B. Dale. [1894.] The Payment of dividends out of capital : articles. Incorporated Accoimtants' Journal, 1898-9,//. 71, 227. The Payment of dividends out of capital : liability of directors : an article. Accou7ttant, 1901,/. 385. Payment of interest on capital during construction of works : a paper; by E. Guthrie. 1886. Also in Accountant, iZ?,6,pp. 98, 112. Manchester C. A. S.S. Transactions, 1885,/. 82. The Practice of underwriting capital : a lecture ; by P. Cobbett. Incorporated Accountants' Journal, 1889-90,/. 52. The Principles which should govern the division of profits, and the raising of new capital in partnerships and com- panies : a lecture ; by A. a Becket Terrell. Incorporated Accountafits' Journal, 1889-90,/. 48. The Reduction of a company's capital : an article. Accountant, 1900,/. 867. The Reduction of the capital of a company : a lecture ; by A. E. Steinthal. Manchester C. A. S.S. Transactions, 1889-90,/. 130. Chartered Accountants in England and Wales, 165 CAPITAL {continued). Some items included in capital expenditure accounts : a paper; by A. Charlesworth. Also Leading article. Accoimtaiit^ \()Oi,pp. 560, 631. Accountants'' Journal, 190 1-2,/. 84. Manchester C. A. S.S. Transactio7is, 1 900-1,/. 131. The Treatment of fixed and circulatory capital in the accounts of joint-stock companies : a paper ; by J. B. Macdonald. Accou7ita7its' Magazi?ic, 1899,/. 97. Unremunerative capital expenditure : a paper ; by F. E. Harris. Accountant, 1892,^. 613. Corporate Treasurers' and Accountants' Institute Proceedings^ 1892,/. 27. What is capital of a company? an article. Accountant, 1902,/. 461. CARD SYSTEM. The Complete cost-keeper ; with the advantages of account keeping by cards instead of books, etc. ; by H. L. Arnold. 1900. The Card or loose-sheet system : a paper ; by R. H. Moore. Accountant, 1896,/. 156. Share registers on the card system : a lecture ; by J. H. Pirn. Accountant, 1898,/. 335. Share registers on the card system : an article. Incorporated Accountants' Journal, 1897-8,/. 103. See also Lisle's Accounting, TurnbuU's Suggestions in life office accounting. Cariss (Astrup) F.C.A. Book-keeping by double entry. London, 1883. On arbitration; and on forms of balance sheets: a lecture. Liverpool, 1883. Also in Accou7itant, April 14, 1883. Accou7ita7its' Jour7ial, 1883-4,//. 38,48. Carlill (James Albert) A.C.A. Ante-audit: being the auditor's instructions to the employer's book-keeping staff. [London, ?i90i.] The Example of Sir Kenneth: an address. Accou7ita7it, 1901,/. 754. Accou7ita7it^ Jour7ial, 1901-2,;^. 135. How to prepai;e for chartered accountant examinations : a paper. London, 1900. Also in Accoii7ita7it, 1900,/. 311. Accou7ita7its' Jour7tal, 1 900-1,/. 11. The Principles of bookkeeping. London, 1896. 1 66 Catalogue of the Library of the Institute of Carmichael (R.). County council accounts : a paper. Accountant^ 1893,^. 68. CARPENTERS' COMPANY. An Historical account of the Worshipful Company of Carpenters of the City of London ; by E. B. Jupp. 2nd edn., with a supplement by W. W. Pocock. 1887. Carr (Ebenezer). The Duties and responsibilities of auditors : a paper. Accountant^ 1901,^2^. 990. Incorporated Accountants^ Journal^ 1 90 1 -2, /. 11. Investors' book-keeping, with examples and explanations, upon double entry principle. London, [1892]. Oarr (George Arthur Buxton). The Law of bills of sale : a lecture. Incorporated Accountants' J our7ial^ 1895-6,/. 46. Incorporated Accountants' S.S.L. Tra?isactions, 1895,/. 9^. CARRIERS. The Law of carriers and the contract of bailment : a lecture ; by H. P. Turner. Manchester C. A. S.S. Transactions^ 1893-4,/. 76. Carse (James Alexander) ^.(7.^. Address : Manchester Students' Society. Accountant^ 1895,/. ^S^- Accountants' Journal^ 1895-6,/. 169. Manchester C.A. S.S. Tj-ansactions, 1895-6,/. 95. The Companies' Acts : a lecture. Accountant, March 31, April 7, 1883. Accountants' Journal., 1883-4,/. 82. Manchester C.A. S.S. Traftsactions, 1883,/. 44. Sinking funds in relation to corporation accounts : a lecture. Accountant, 1890,/. 583. Accountants' Journal, 18 90-1,/. 162. Manchester C.A. S.S. Transactions, 1889-90,/. 145. Carter (Charles Albert). Some criminal offences relating to accounts : a paper. Accounta7it, \Zc)2,p. 970, Accountants' Journal, i8g2-2,p. 201. Carter (Edward) F.C.A. Address : Birmingham Students' Society. Accountant, October 14, 21, 1882. Accountants' Journal, 1883-4,/. 2. Chartered Accountants in England and Wales. 167 Carter (Edward Harold) F.C.A. How to open a set of books : a lecture. Fcp. fol. [Birming- ham, 1883.] Also in Accountant^ November 3, 10, 17, 24, 1883. Accountants Journal^ iZZy^-^pp. 133, 155. Carter (Eric Mackay) F.C.A, Books of tables and their use : a paper. Accountant, June 20, 1885. A Criticism of the opinions of some chartered accountants on the routine work of an audit : a lecture. [London, 1893.] See Auditing patnphlets, vol. i, no. i. Accountant, 1894,/. 13. Accountants' Journal, 1893-4,/. 214. Carter (F. Hayne). Practical book-keeping, adapted to commercial and judicial accounting, with sets of books and forms of accounts. 2nd edn. Edinburgh and Glasgow, 1874. 6th edn., revised by F. W. Carter. Edinburgh and London, 1890. Carter (Philip Halliley) F.C.A. Some points in connection with estate accounts : a lecture. Accountant, 1900,/. 75. Birtningham C.A.S.S. Transactions, 1899- 1900,/. 98. Tramway audits : a paper. Accountant, 1890,/. 401. Accountants^ Journal, 1 890-1,/. 148. Carter (Roger Neale) A.C.A. Appeals for repayment of income tax : a paper. Accountant, 1902,/. 341. Accouittants' Jour7tal, 1902-3,/. 56. Income tax : a paper. Accountant, 1902,/. 233. Accountants Journal, 190 1-2,/. 298. Is it desirable that further legal recognition should be given to the Institute of Chartered Accountants, and if so, what form should it take ? prize essay. Accountant, 1894,/. 338. Accountants' Journal, 1894-5,/. 19. Manchester C.A.S.S. Transactions, 1893-4,/. 146. The Preparation of profit and loss accounts for income tax purposes: a paper, 1898. London, 1899. Also in Accountant, 1899,/. 341. Some notes on executorship accounts : a paper. Accountant, 1900,/. 209. Accountants^ Journal, 1899- 1900,/. 307. The Student's guide to executorship accounts. London, 1899. See also under Murray (Adam) F.C.A. 1 68 Catalogue of the Library of the Institute of Cartmell (James Austen-). The Finance Acts, 1894 and 1896, so far as they relate to the estate duty and other death duties in England, with intro- duction and notes, rules and table of forms. 2nd edn. London, 1896. Carver (William Stevens). The Taxation of ground values in relation to municipal rating : a paper. Accountant^ 1898,/. 700. Accountants' Journal^ 1 898-9, jzJ. 79. Gary (R. H.). Elementary book-keeping by double entry for evening con- tinuation schools and day schools. Also Key. 2 vols. Bolton <3;;/^ London, [1899]. Up-to-date examples in book-keeping. Also Key. 2 vols. Bolton <3:^/. 655. Audits and certificates : a lecture ; by F. Whinney. Accountant, 1891,/. 836. Accountants' Journal, 1891-2,/. 165. Edinburgh C.A.S.S. Tra?tsactions, vol. 4, 7to. 5. Also {revised) Accou7itant, 1892,/. 404. Accounta7its^ Journal, 1892-3,/. 53. Lo7ido7V C.A.S.S. Tra7tsactions, 1892,/. 17. The ' Opinion ' of an auditor : an article. hicorporated A ccountaJits' Joicrnal, 1 90 1 - 2 , ^. 113. The Report and the certificate to be given by auditors under the Companies Act, 1900 : an address ; by F. W. Pixley. 1901. Also in Accountant, 1901,//. 1303, 1321, 1351. Accountants' Journal, 1(^01-2, p. 19. Bir77ii7igha77i C.A.S.S. Tra7isactions, 1901-2,/. 115. The 'Requirements' of auditors : an article. Accou7ttant, 1902,/. 58, The True meaning of an audit certificate: a paper; by J. S. Harmood-Banner. Accountant, 1894,/. 938. Accou7tta7its^ Jour7ial, 1894-5,/. 189. ^th Provincial Meeti7ig Proceedi7igs, 1 894, p. 36. Uniformity of practice in the certificate and * requirements' of auditors under the Companies Act, 1900, and in the report to shareholders : a paper ; by T. G. Mellors. Also Leading article. Accounta7it, 1901,/. 1362; 1902,/. 2. Uniformity of practice in the certificate and requirements o-f auditors under the Companies Act, 1900, and in the report to shareholders : a paper ; by A. Durose. Accou7ttant, 1902,/. 57jSr Accounta7its' Jour7ial, 1902-3,/. 44. The Wording of auditors' certificates : an article. Accountant, 1900,/. 477. Chartered Accountants in England and Wales, 173 CERTIFIED PUBLIC ACCOUNTANTS. See University of the State of New York ; college department, 2nd annual report, 1899, vol.2; Broaker and Chapman's American Accountants' Manual, vol. i, [1897]; National Society of Certified Public Accountants. Chadvvick and another v. Collier and others. In the House of Lords, on appeal from H.M.'s Court of Appeal (England). Roy. 4°. [1888.] Ohadwick (David) F.CA. The Duties of a professional auditor: a paper. Also Dis- cussion on the paper. Accountant^ September 29, November 3, 1883. Accountants' Journal^ 1883-4,/. 138. Ohadwick (William). The Number, weight and fractional calculator. 3rd edn., revised. London, 1890. Chairman's handbook; by Sir R. F. D. Palgrave. 9th edn. \circa 1890.] Challoner (Thomas Davison) F.C.A. Challoner's dividend tables. 2nd edn. Newcastle-upon- Tyne, 1889. Mortgage or loan tables. Roy. 8°. London, [1891]. Chalmers (Anthony Wigham) F.C.A, Address : Liverpool Students' Association. Accountant^ March 10, 17, 1883. Accountants Journal^ 1883-4,/. 34. Chalmers (Arthur Henry) A.C.A. The Audit of shipping accounts : a lecture. Accountant, 1897,/. 1177. Accou?itants' Journal, 1897-8,/. 264. Chalmers (Mackenzie Dalzell), Judge. The Bankruptcy Act, 1883 : a lecture. Accountant, December 22, 29, 1883. The Bills of Exchange Act, 1882; with explanatory notes. 4th edn. London, 1882. A Digest of the law of bills of exchange, promissory notes, cheques and negotiable securities. fc^h edn. London, i%^6T\%9^ The Sale of Goods Act, 1893, including the Factors Acts, 1889 and 1890. 3rd edn. London, 1896. 174 Catalogue of the Library of the Institute of Chalmers (Mackenzie BaXzeW) Judge, and Hough (E.). The Bankruptcy Act, 1883 ; with introduction, index and notes. London, 1883. The Bankruptcy Acts, 1883 to 1890 ; with rules, forms, scales of costs, fees, eU., and a commentary. 5th edn., by M. M. Mackenzie and E. Hough. London, 1902. The Deeds of Arrangement Act, 1887, and the Bankruptcy (Discharge and Closure) Act, 1887 ; with rules, forms, and scales of fees, notes, eU. London, 1887. CHAMBER OF COMMERCE. See London Chamber of Commerce. Chamber of Commerce Journal, vol. 5, 1886 fo date. Fcp. fol. Chambers's book-keeping ; by W. Inglis. 1881. Also other edns., 1882, 1884, 1893. Chambers (George Frederick). A Popular summary of the law relating to parish councils and meetings, with text of the ' Local Government Act, 1894.' 2nd edn. Roy. 8°. 1895. Champness (Charles Henry) A.C.A. Form and arrangement of profit and loss accounts : a paper. Accountant^ 1897,^. 1094. Accountants' Journal, 1897-8,/. 175. London C.A.S.S. Trans actio7is, 1897,/. 82. CHANCERY LAW AND PRACTICE. The Annual practice ; by T. Snow, C. Burney, and F. A. Stringer. 2 vols. Latest edition, Daniell's Chancery forms : forms and precedents of proceed- ings in the Chancery Division of the High Court of Justice, and on appeal therefrom. 5th edition, with summaries of the rules of the Supreme Court, notes, etc, \ by C. Burney. Roy. 8°. 1901. The Practice of the Chancery Division of the High Court of Justice, and on appeal therefrom, being the 7th edition of Daniell's Chancery Practice, with references to the volume of forms ; by C. C. M. Dale, C. W. Greenwood, S.E.Williams, and F. E. Stringer. 2 vols. Roy. 8°. 1901. Practice of the Chancery Division ; by F. Evans. 1 88 1. Institutes of the jurisdiction and of the equity jurisprudence and pleadings of the High Court of Chancery, with forms, etc.; by W. Griffiths. 1868. Chartered Accountants in England and Wales, 175 CHANCERY LAW AND PRACTICE {continued). Accountants : their duties and responsibilities : chancery practice : articles. Accountant^ 1883, May 5, 12, 19, 26, Jime 2, 9, 16, 23, 30, July 14, 21, 28, August 4y II, 18, September i, 22, 29. Chancery practice as affecting accountancy : a lecture ; by E. B. Cooper. IncorporatedAccountant^ Journal^ 1895-6,/. 10 {July). Incorporated Accou7itants' S.S.L. Transactions^ 1895,/. 45* Chantrey (William Herbert) F.C.A. Theatre accounts. London, 1902. Chaplin (Henry). Bimetallism in relation to agricultural depression : address, 1894. London, [1894]. \^See Bimetallism pamphlets, vol. I, no. 10.] Land and money : the chief cause of agricultural depression. [London], n.d. \^See Bimetallism pamphlets, vol. 2, no. 8.] Chaplin (J. G.). The Three principles of book-keeping : the theory and practice of accounts. London, 1887. Chapman (Alfred). Income tax : how to get it refunded. loth edn. London, 1894. Chapman (Richard M.). See under Broaker (Frank). Chapman (Thomas). Chapman's introduction to business. London, [1774]. Chardin (William Alfred). Metropolitan municipal borough accounts : notes. Roy. 8°. London, 1900. CHARGES: ACCOUNTANTS'. Chartered accountants' charges and the law relating thereto ; by F. W. Pixley. 2nd edn. 1894. The Law of account : on the right and duty to account, the taking of accounts and accountants' charges ; by S. E. Williams. 1899. CHARITABLE CORPORATION. A Short history of the Charitable Corporation. Dy. 4°. London, 1732. CHARITABLE INSTITUTIONS. See Auditing: charitable institutions, and Book-keeping : charitable institution. 176 Catalogue of the Library of the Institute of Charlesworth (Arthur) A.C.A. A Few points on company law : a paper. Accountant^ 1887,/. 176. Manchester C. A. S.S. Transactions^ 1886,/. 56. Remarks upon the accounts of trust companies and their audit : a paper. Accountant^ 1894,/. 331. Accountants' Journal, 1894-5,/. 14. Manchester C.A. S.S. Traitsactions, 1893-4,/. 105. Some items included in capital expenditure accounts : a paper. Accoimta7it,ic)oi,p. S^^- Accountants' Journal., 1901-2,/. 84. Ma?tch ester C.A. S.S. Tra?is actions, 1 900-1,/. 131. Charlesworth (George Herbert). Trustees' investments : a lecture. Accountant, 1888,/. 369. Accountants'' Journal, 1888-9,/. 48. Manchester C.A. S.S. Tra?tsactions, i^Zy^p. 152. CHARTERED ACCOUNTANTS. {See also Institute oj Chartered Accountants, Examinations : Institute of Chartered Accountants and Students.) The Chartered Accountants' Benevolent Association : annual report, accounts and list of members, 1886-7 to date. Also Rules and regulations. London, [1886, etc\ Chartered accountants' charges, and the law relating thereto ; by F. W. Pixley. 2nd edn. 1894. A Chartered accountant's office : a paper ; by G. Van de Linde. 1893. See Accountancy pamphlets, vol. i, no. 9. Accountant, 1893,/. 1034. Manchester C.A. S.S. Transactions, 1893-4,/. 26. The Official duties of chartered accountants : a paper ; by F. W. Pixley. See ' The Professio?t of a chartered accou7ita7it^ etc. Accountaiicy pamphlets, vol. i, no. 7. Accountant, 1891,//. 380, 392. Accountants' Journal, 1891-2,/. 36. Mafichester C.A.S.S. Transactiofis, 1 890-1,/. 249. The Profession of a chartered accountant : a lecture ; by F.W. Pixley. 1886. See Accountancy pamp?dets, vol. i, no. 6. ' The Profession of a chartered accountant^ etc. Responsibilities of chartered accountants with regard to their certificates: a lecture; by R. Whitehill. 1896. See Auditijig pamphlets, vol. i, no. 9. Accountant, 1897,/. 14. Accoimtants' Jour7ial, 1896-7,/. 228. Bir7ningham C.A.S.S. T7-a7isactio7is, 1896-7,/. 17. Chartered Accountants in England and Wales, 177 CHARTERED ACCOUNTANTS {continued). Address on the profession of a chartered accountant ; by W. H. Nairne. Accountant^ 1889,/. 626. Accountants' Journal, 1889-90,^. 255. Manchester C. A. S.S. Transactions, 1889-90,/. i. The Best course of conduct and studies for a chartered accountant's articled clerk in order to render him competent and well-equipped for the pursuit of his profession : prize essay ; by M. W. Jenkinson. Accountant, 1900,/. 395. Accoufttatits' Journal, 1 900-1,/. 43. The Best method of arranging letters and papers in chartered accountants' offices : prize essay ; by ' Primus ' [A. G. Hood]. Also Essays by ' Methodical,' by ' Comptable,' by * Minos,' and by ' Novus.' Accountant, 1895,//. 284, 286, 287, 239, 326. Accountants' Journal, 1894-5,//. 317-20, 363-6. Chartered accountants : an address ; by T. Y. Strachan. Accoujttant, Septejnber 23, 30, 1882. Chartered accountants and company prospectuses — certifi- cates: a paper; by Clare Smith. Accounta?it, 1893,/. iii. A ccouniaitts* Journal, 1892-3,/. 257. London C.A.S.S. Transactions, 1892,/. 191. Chartered accountants and public life : a paper ; by H. Lescher. Accountant, 1889,/. 282. Londo7i C.A.S.S. Transactions, 1889,/. 237. Chartered accountants and the profit question: a paper; by E. Cooper. Also Leading articles. Accountant, 1894,//. 1033, 1073, 1088, 11 19. Accounta7its' Jour7ial, 1894-5,/. 233. London C.A.S.S. Transactions, 1894,/. 157. Chartered accountants as auditors of companies : a paper ; by E. Cooper. Accountant, 1886,/. 644. Accountants' J our7ial, 1886-7,/. 129. 1st Provi7icial Meeti7ig Proceedi7igs, 1886,/. ']'^, Chartered accountants as experts in commerce and manufac- tures : a lecture ; by O. H. Caldicott. Accounta7it, 1897,/. 524. Accou7ttants' Jour7tal, 1897-8,/. 2,7- Bir77ii7igha7n C.A.S.S. Tra7isactio7is, 1896-7,/. 127. Londo7i C.A.S.S. Transactio7is, 1897,/. 14. M 178 Catalogue of the Libraiy of the Instittite of CHARTERED ACCOUNTANTS {continued). The Duties of chartered accountants on the conversion of private concerns into limited companies: a paper; by A. F. Dodd. Accotmlajtt, 1896,/. 346. A ccoujtta?zts' Journal, 1896-7,/. 21. Hints on the conduct and training of chartered accountants : a paper ; by H. W. Kirby. Accountant, 1899,/. 596. Accountants' Journal, 1 899- 1 900, j^. 39, London C.A.S.S. Transactio7ts, i8gg,_p. i. Income tax, as affecting chartered accountants : a paper ; by C. E. Isaacs. 1901. Also in Accountant, igoi,/>. 1404. The Limits which a chartered accountant should place on his duties and responsibilities as an auditor : prize essay ; by B. S. Harvey. Accountant, 1897,/. 372. Accountants^ Journal, 1896-7,/. 341. London C.A.S.S. Transactions, 1896,/. 189. Some notes on the responsibilities of chartered accountants with regard to their certificates : a paper ; by R. Whitehill. See Company pajnphlets, vol. i, 7io. 9. Accountant, \Zg'j,p. 14. Accountants' Jour?tal, 1896-7,/. 228. Binningham C.A.S.S. Transactions, 1896-7,/. 17. Stamp duties and receipts as affecting chartered accountants : a paper ; by H. Lakin-Smith. Accountant, 1900,/. 948. Birmingham C.A.S.S. Transactions, 1900- 1,/. i. A System of time accounts for a chartered accountant's office : prize essay ; by W. P. A. Banks. Accountants' Journal, 1894-5,/. 21. CHARTERED ACCOUNTANTS: IRISH. See Institute of Chartered Accountants in Ireland. CHARTERED ACCOUNTANTS OF SCOTLAND. Chartered Accountants of Scotland General Examining Board: report and accounts, 1893-5. Examinations. — See Examinations: Scottish Chartered Accountants' General Examining Board. Official directory [list of members], September 1896 to date. Edinburgh, [1896, etc\ CHARTERED ACCOUNTANTS STUDENTS' SOCIETIES. See Birmingham, Edinburgh, Leeds, London, Manchester, Chartered Accountants Students' Society. Chartered Accotmtants in England and Wales. 179 CHARTERED INSTITUTE OF PATENT AGENTS. Charter of incorporation. London, n.d. Judgment of the House of Lords in the case of the Chartered Institute of Patent Agents and others v. Lockwood, 1894. London, 1894. Patent Agents' Bill : special report from the select committee^ [1894] ; with the proceedings, minutes of evidence, appendix and index. Fcp. fol. 1894. The Progress and work of the Chartered Institute of Patent Agents : a paper ; by H. H. Graham. 1901. Transactions, vol. 2, 1883-4 to vol. 18, 1899-1900. [1884,^/^.] Cheetham (Frederick) A.C.A. and others. Discussion upon income tax : schedule D. Accountant^ i^Zg,pp. 139, 145. Manchester C. A. S.S. Transactions^ i8SB,/>p. 27, 77, CHEMISTS' BOOK-KEEPING. 6"^^ Book-keeping : chemists'. CHEQUES. See Bills of exchange. Child (Percy) A.C.A. The Accountant student : articles. Auditor^ 1890-1,//. 235, 249, 265, 284. The Accounts of executors and trustees : a paper. [London^ 1897.] See Book-keeping pamphlets^ vol. 2, no. 4. Accoimtant, iZgj^p. 1038. Accountants' Journal^ 1897-8,/. 159. Birmingham C.A.S.S. Transactions, 1897-8,/. 38. Book-keeping and accounts. London, 1891. Another edition. London, 1899. Examination notes : accountancy : a paper. Accoimtant, 1895,/. i^i. Accountants' Joicrnal, 1894-5,/. 3oi- London C.A.S.S. Transactions, 1894,/. 187. Paper on some of the bookkeeping questions set at the June examinations, [1898]. Accou7itant, 1898,/. 1264. Accountants Journal, 1898-9,/. 241. London C.A.S.S. Transactions, 1898,/. 173. Partnership accounts. London, 1896. Partnership accounts : a paper. Accountant, 1898,/. 12. Accountants' Jou7'7ial, 1897-8,/. 234. Partnership accounts : a paper. Accountant, 1895,/. 1035. Accountants' Journal, 1895-6,/. 217. Lo7idon C.A.S.S. Trans actio7is, 1 895,/. 222. i8o Catalogue of the Library of the Institute of Child (Percy) A.C.A. {continued). Partnership accounts : two papers. Accounta7tt, 1890,//. 270, 633. Accountants' Joimial, \%<^o-\,pp. ii?, 178- London C.A.S.S. Transactions, 1890,//. 87, 122. Ohilds (C. W.). Essentials of book-keeping for public schools ; single and double entry. San Francisco, 1893. Ohitty (Joseph) Junior. A Treatise on the law of contracts. 13th edn., containing the Sale of Goods Act, by J. M. Lely. London, 1896. Ohitty (Joseph) Senior. Chitty on bills of exchange, promissory notes, cheques on bankers, bankers' cash notes and bank notes ; with refer- ences to the law of Scotland, France and America. lOth edn., by J. A. Russell and D. Maclachlan. London, 1859. The Statutes of practical utility arranged in alphabetical and chronological order, with notes and indexes, being the 5th edition of ' Chitty's Statutes ' ; by J. M. Lely. 14 vols. Roy. 8°. London, 1 894-1 901. Annual additions taken as published, [^/.y^ 4th edn. 7 vols. London, 1881-5.] Chorlton (Thomas). The Status of married women as to property and trading : a paper. Incorporated A ccountant^ Journal, 1 889-90, p. 5 7. Choses in action : a lecture ; by W. R. Warren. Incorporated Accountants' Jour7ial, 1 899- 1 900, p. 74. Incorporated Accountants' S.S.L. Transactions, iSgg,p. 74. CHRIST'S HOSPITAL. A History of the royal foundation of Christ's Hospital, with an account of the plan of education, the internal economy of the institution, and memoirs of eminent blues ; [and] a narrative of the Convent of the Grey Friars; by W. Trollope. Dy.4^ 1834. Church organization, accounts and audit ; by H. C. Marshall. 1894. Cicero (Marcus TuUius). M. Tulli Ciceronis Laelius de amicitia; edited by J. S. Reid, Cambridge, 1879. CITY. {See also London.) The City : an inquiry into the Corporation, its livery com- panies, etc.\ by W. Gilbert. 1877. Cha7'tered Accountants in England and Wales, 1 8 1 CITY {continued). City Liberal Club. See under Catalogues : library. City of Glasgow Bank. See under Bank. City of London College calendar. Latest edition. City of London directory. Latest edition. City of London Livery Companies' Commission : report and appendix. 5 vols. Fcp. fol. 1884. Civil service book-keeping : book-keeping no mystery ; by an experienced book-keeper. 2nd edn., 1870; 3rd edn., 1877. Civil Services and Revenue Departments : appropriation accounts, 1883-4 \to date'] ; with reports of the comptroller and auditor- general thereon, etc. Fcp. fol. 1885, etc. Clare (George). Foreign exchange tables. [London, 1902.] Clare (Martin). Youth's introduction to trade and business. 5th edn. London, 1740. 7th edn. London, 175 1. • 8th edn. London, 1758. 9th edn., revised by B. Webb. London, 1764. lOth edn., revised by B. Webb. London, 1769. nth edn., corrected by J. Good. London, 1782. I2th edn. London, 1791. Clare (Thomas H.). Municipal accounts : a paper. Accounta7it^ 1902,//. 105, 175. Birmingham C.A.S.S. Transactions^ 190 1-2,/. 129. Claridge (William). The Finance Act, 1894: a lecture. Incorporated Accountants Journal^ 1894-5,/. 113. Profit-sharing schemes : an address. Incorp07'ated Accountants' Journal^ 1 890-1,/. 185. Clark (Archibald B.). The Gold-supply, credit and prices : a lecture. Accountants' Magazine^ 1899,/. 238. The Indian currency problem : a paper. Accountants^ Magazine^ 1899,/. 312. The Indian currency question : a paper. Accotmta7tts' Magaziite., 1898,/. 338. National credit and national debts : a lecture. Accountants'' Magazifie, 1899,/. 410. Our free trade policy and present-day problems : a lecture. Accountaftts^ Magazine, 1899,/. 366. 1 82 Catalogtce of the Library of the Instittite of Clark (Archibald B.) {continued). The Proposed customs union of the British empire : a lecture. Accountants' Magazme, 1898,/. 158. The Recent currency proposals : a paper. Accountants' Magazine^ 18975/- 613. Trusts in their economic aspects : a paper. Accountants' Magazine^ 1901,/. 482. Clark (J. B.) Commercial education in the secondary school : an address. A ccountajits' Magazine^ 1902,/. no. Clarke (Edward Gustavus) F.C.A. Address : Bristol Students' Association. Accounta?it^ October^, 1883. Accountafits' Jour7ial^ 1883-4,/. 136. Clarke (George F.). Double entry bookkeeping for technical classes and schools. London, 1898. Clarke (William Robson) A,C.A, Discussion [on] examination questions. Ma?tchester C.A.S.S. Transactions, 1899-90,/. 42. Clauson (Albert Charles). 'The Companies Acts': lectures, 1898-9. London, 1899. A Supplement to the 7th edition of ' Buckley on the Com- panies Acts,' containing the Companies Acts, 1898 and 1900; with other statutes and rules. London, 1900. See also under Buckley (Sir Henry Burton). Clauson-Thue (W.). See Thue (W. Clauson-). Clayton (William Henry) A.C.A. Partnership : a paper. Accountant, 1886,/. 725. Accountants' Journal, 1886-7,/. 180. Cleave (John Kyrle Frederick). Comparison of landlord's rights in bankruptcy and winding- up : a lecture. hicorporated Accountants^ Journal, 1898-9,/. 230. Incorporated Accountants^ S.S.L. Transactw?is, 1899,/. 32. Proposed alterations in company law : a lecture. Incorporated Accountants'' Journal, 1896-7,/. 47. Incorporated Accoimtafits^ S.S.L. Transactio7is, 1896,/. 108. Clemons (Frank). The Verification of book debts for the purpose of a balance sheet : prize essay. Accountajzts'' Journal, 1 900-1,/. 141. Clergy List (Kelly's). Latest edition. Chartered Accountants in England a7id Wales. 183 CLERK : ARTICLED. See Articled clerk. Cleveland (A. W.). Trustee companies: their books, accounts and audit : a paper. Sydfiey Institute of Public Accountants Conference^ 1901. Clode (Charles M.). The Early history of the Guild of Merchant Taylors of the Fraternity of St. John the Baptist, London ; with notices of the lives of some of its eminent members : Part i, The history; Part 2, The lives. 2 vols. Roy 8°. London, 1888. Clough (Walter Owen) F.C.A. The Bankruptcy law amendment bill : an address. Incorporated A ccoimtants' Journal^ 1 890- 1 , /. 86. Bankruptcy legislation — a review ; Bankruptcy Act,. 1883, its working, etc. : a paper. Incorporated Accountants' Journal, 1889-90,/, 63. Deeds of arrangement : a paper. Incorporated Accountants' Journal, 1 890-1,/ 180. CLUB ACCOUNTS. See Auditing: clubs and Book-keeping: club. Cobb (Arthur Stanley). Banks' cash reserves : Threadneedle Street, a reply to * Lombard Street' (by W. Bagehot), etc, London, 1891. Cobbett (Pitt). The Practice of underwriting capital : a lecture. Incorporated Accountants^ Journal, 1889-90,/. 52. Cochran-Patrick (Neil J. Kennedy). See Patrick (N. J. K. Cochran-). Cockin (Eli) A.C.A., and others. Debate : ' that it is injudicious to invest a reserve fund in the business creating it.' Accountant, 1895,/. Th"^- Accou7itants'' Journal, 1895-6,/. 124. Birntingham C.A.S.S. Transactions, 1894-5,/. 131. Cocoa: all about it; by * Historicus.' 1896. Codification of an audit : a paper ; by E. Crewdson. Accounta?tt, 1902,/. 214. Codification of English law: a paper; by W. Simpson. Accountant, 1902,/. 18. Cohen (Herman). Law of cheques : a paper. Incorporated Accountants' Jouriial, 1902,/. 150. 1 84 Catalogtie of the Library of the Institute of Cohen (Joseph). Present value of ^i monthly, i to 360 months, at 4 [to] 8 per cent, per annum ; also other tables for building society mortgage valuations. London, n.d. A Table showing the monthly payment required to redeem a loan of ^100, with compound interest thereon from i to 30 years, ^/^. London, 1890. COINS AND COINAGE. See Money. Colclough (J. G.). See under Ullah (Mohammed Majid). Cole, Davidson and Gordon frauds. The great City frauds of Cole, Davidson and Gordon, fully exposed; by S. Laing. 2nd edn. [1856.] Colefax (Henry Arthur). The Companies Act, 1900 : a paper. Accountant^ 1901,/. 452. Accounta?tts'' Journal^ 1901-2,/. 48. London C.A.S.S. Traiisactions^ \^Q\^p. i. Colinson (Robert). Idea Rationaria, or The Perfect Accomptant, Necessary for all Merchants and Trafficquers ; Containing the True Forme of Book-keeping, According to the Italian Methode : Wherein is First, The Introduction to the Forme, 244 Queries and Answers, with Instructions how to Ballance the Leger, two Waste-Books transported in two Journals, out of which are transported 2 Legers both Ballanced. After which followes A Moneth-Book, Invoys-Book, Factor- Book, Specie or Cash-Book ; Instructions how to keep a Book of Petty - Charges or Pocket - Book. By Robert Colinson. Edinburgh, Printed by David Lindsay, Mr. James Kniblo, Josua van Solingen and John Colmar, in the year 1683. Fcp. fol. COLLEGE ACCOUNTS. See Auditing : colleges. Collie (Reginald). A Comparison of the working of the English and Scottish bankruptcy laws : a paper. Accountant^ 1894, p. 777. Edinburgh C.A.S.S. Tra7tsactions^ vol. 6, p. 105. Notes on the comparative costs of winding-up bankrupt estates in Scotland and in England. Accountants' Magazine., 1897, p. 373. Collier (J. R.). See under Millar (Frederick Charles James). Chartered Accountants in England and Wales, 185 COLLIERIES. {See also At(diti72g : collieries, Book-keeping : colliery.) Book-keeping, accounts, and calculations relating to the hire- purchase wagon trade, and colliery royalties and wayleaves ; by G. Johnson. 1901. Collieries : a paper ; by G. Van de Linde. 1888. See Book-keeping pamphlets, vol. i, no. 7. Accountant, \ZZZ,pp. 287, 301, 319. Accountants' Journal, 1888-9,//. 29, 53. Collieries: their management and accounts: a paper; by A. A. James. Accountant, 1894,/. 10 10. Accountants' Journal, 1894-5,/. 225. London C.A.S.S. Transactions, 1894,/. 134. Colliery income tax appeal : report of case, Knowles and others v. McAdam, Exchequer Division, 1877. Colliery royalties and hire-purchase agreements : prize essay ; by ' Hecla ' [H. E. Crane]. Also Essays by ' Casino ' and by ' Prometheus.' Accountants' Journal, 1895-6,//. 213, 237, 238. Collin (Thomas Watson) A.C.A., and others. The Columnar system of bookkeeping : a discussion. Accountant, 1901,/. 374. Accountants^ Journal, 1 900-1,/. 288. Collings (John). See Collins (John). Collins (John). An Introduction to Merchants Accounts, containing Five distinct Questions or Accounts, i. An easie Question to enter Beginners, with Instructions to Post, stated two several ways, upon several suppositions. 2. A Question of a Merchant, adventuring a Stock or Cargazoon with the Purser or Sopracargo of a Ship, who sells the Adventure, and furnisheth Returns, stated two several ways. 3. A Question of Factorage or goods received by Consignation, and Returns Shipp'd off, with an Analysis thereto be- longing. 4. A Question of a Ship's Fraightment, with Instructions to keep Ship-Accounts. 5. A Question of double Exchanges. Compiled by John Collins Student in the Mathematicks, late Professor of Writing, Merchants Accounts, &c. And may serve as an Appendix to the Merchant's Mirrour, lately re-printed. The Second Edition. London, printed by James Flesher for Thomas Clark, at the South-entrance of the Royal Exchange, 1664. Fcp. fol. \^See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656.] 1 86 Catalogue of the Library of the Institute of Collins (John) (continued). Another edition', containing Seven distinct Questions or Accompts. [i to 5 as above."] 6. An easie Partable Accompt between three Dyers. 7. A Controversal Partable Accompt between three Turkey Merchants. By John Collins, Fellow of the Royal Society. London, Printed by William Godbid, for Robert Home, at the South Entrance of the Royal-Exchange, M.DC.LXXV. Fcp. fol. [See Malynes (G.) Consuetude, etc. 1686.] Colquhoun (James). Corporation finance : a lecture. Accountant, 1894,/. 314. COLUMNAR BOOK-KEEPING. 5^^ Book-keeping : columnar. COMBINES. Amalgamations : a lecture ; by E. Crewdson. Accotmfant, 1901,/. 126. Accountaiits' Magazine, 1901,/. 8. Edinburgh CA.S.S. Transactions, vol. 12, p. i. Are large combines beneficial to commerce? a debate; by F. C. Dewar, and others. Accounta?tt, 1900,/. 1096. Combines and accountancy organisation : a paper ; by G. H. Richardson. Accoiinta7it, 1900,/. 933. Great combinations of industrial enterprises and the changes necessitated in the method of keeping their books, accounts and cash : a lecture ; by E. D. White. Accountant, 1901,/. 1087. The Management of combines from an accountant's point of view: a lecture; by A. A. Gillies. Accountant, 1902,^. 554. Trade combinations : a paper ; by F. J. Heathcote. Accountant, 1896,/. 1050. A ccoujttaftts^ Journal, 1896-7, /5. 223. Birmingham CA.S.S. Transactions, 1896-7,/. 3. Trusts and combines : articles. Incorporated A ccoimta?tts' Journal, 1 900-1,//. 89, 108. Trusts and combines : [summary of] a lecture ; by E. Hubbard. Accounta?tt, 1902,/. 240. Trusts in their economic aspects : a paper; by A. B. Clark. Accountants' Magazine, 1901,/. 482. Comelati (Guglielmo). See under Baretti (Giuseppe). Chartered A ccomitants in England and Wales. 187 Comins (Charles) i^.^T.^. General principles [of practice, in accountancy] : a lecture. Accountant^ 1898,^. 1144. Accountants' Journal^ 1898-9,/. 191. Londofi C.A.S.S. Tra7tsactions, 1898,/. 193. Newspaper book-keeping and accounts. Dy. 4°. London, 1895. COMMANDITGESELLSCHAFTEN- AUF AKTIEN. See Company law : Germany. COMMERCE. {See also Business^ Education^ Traded The Chamber of Commerce Journal, vol. 5, January 1886 to date. Fcp. fol. The Commercial class-book ; by J. H. Freese. 1849. The Commercial crisis, 1847-8; by D. M. Evans. 1848. Also 2nd edn., enlarged, 1849. The Commercial instructor, and accountant's guide; [by R. C. ? circa 1842]. The Commercial organisation of factories ; by J. S. Lewis. 1896. A Cyclopaedia of commerce, mercantile law, finance, etc,\ by W. Waterston. New edn. [? 1846.] A Dictionary of commerce and commercial navigation ; by J. R. M'Culloch. New edn., ed. by H. G. Reid. 1871. The Growth of English industry and commerce during the early and middle ages [and] in modern times ; by W. Cunningham. 2 vols. 1890-2. The Industrial and commercial history of England ; by J. E. T. Rogers ; ed. by A. G. L. Rogers. 1892. The Remarkable history of the Hudson's Bay Company ; by G. Bryce. 1893. Are large combines beneficial to commerce? a debate; by F. C. Dewar, and others. Accountant^ \c)OO^p. 1096. A Commercial faculty : its limitations and possibilities : a paper ; by T. D. Neal. Accountant^ 1902,^2^. 397. The Influence of the accountancy profession in the commercial sphere : a paper ; by J. Mather. Also Leading article. Accountant^ 1898,//. 999, 1053. Accou?ttants^ Journal, 1898-9,/. 163. 6th Provi7icial Meeting Proceedings, 1898,/. 64. 1 88 Catalogtte of the Library of the Institute of COMMERCE {continued). Notes on commercial statistics : a lecture ; by C. R. Trevor. Accou7itant, \%Zl,pp. 289, 302. Accountants' Jour7ial, 1887-8,//. 87, 108, 117. Ma?ichester C.A.S.S. Transactions^ 1886,/. 136. War scares and commercial dislocations : a lecture ; by R. Blyth. Accountant^ 1899,/. 126. Accountants' Magazine^ 1899,/. 168. Edinburgh C.A.S.S. Transactions, vol. 10, p. i. COMMERCIAL ACCOUNTS. See Auditing: commercial accounts, and Book-keeping : merchants'. COMMERCIAL HISTORY. See under Comm^rcQ. COMMERCIAL LAW: ENGLAND. {See also Mercantile law.) The Principles of commercial law, with statutes annotated ; by J. Hurst and Lord Robert Cecil. 1891. Reports of commercial cases, vol. i, 1895-6 to date. Books of account from a legal standpoint: a lecture; by A. C. Crane. hicorporated Accountants' Journal, 190 1-2,/. 172. Notes on the history of commercial law : a lecture ; by W. R. B. Briscoe. Incorporated Accountants' Jour7ial, 1892-3,/. loi. On legal reform in commercial centres : a paper ; by E. A. Parry. Incorporated Accountants^ Journal, 1891-2,/. 97. Recent judicial decisions of first-class importance : a lecture ; J. M. Cover. Incorporated Accou7itants^ Journal, 1895-6,/. 96. Incorporated A ccounta7its' S.S.L. Tra7isactio7ts, 1896,/. 21. COMMERCIAL LAW: FRANCE. A Treatise upon French commercial law and the practice of all the courts, etc. ; by L. Goirand. 2nd edn. 1898. Communication, representation, et force probante des livres de commerce en justice : [a lecture] ; par L. Rachou. 1902. \^See Faure's Expertises comptables.] COMMERCIAL LAW: GERMANY. Handelsgesetzbuch vom 10 Mai, 1897; herausgegeben von F. Litthauer. 1898. Reichs-Gewerbe-Ordnung nebst Ausfuhrungsbestimmungen ; Text-Ausgabe mit Anmerkungen und Sachregister von T. Ph. Berger; fortgefuhrt von L. Wilhelmi. 15*^ Aufl. 1899. Commercial telegraph code. 2nd edn. Roy. 8°. London, 1880. Chalet ered Accountants in England and Wales, 189 COMMISSION. Commission agents. See Agency. A Commission salesman's accounts : a lecture ; by W. J. Smith. hicorporated Accountants Jouriial^ 1896-7,/. 139. hicorporated Accountants' S.S.L. Transactions^ 1896,/. 94. London Chamber of Commerce : report from the special committee on secret commissions [1898] ; with appendices. Fcp. fol. 1899. Secret commissions : a paper; by J. W. Reid. Accountaiit^ 1899,/. 1053. COMMISSION TABLES. See King's Interest tables, Laurie's High-rate tables of simple interest and Tables of simple interest, Welch's Proportion tables. Commissioners of National Education, Ireland. Elements of book- keeping, for schools. See Elements, etc. COMMON LAW. The Annual practice ; statutes, orders and rules of the Supreme Court, with notes, forms, etc. ; by T. Snow, C. Burney and F. A. Stringer. 2 vols. Latest edition. Principles of the common law ; by J. Indermaur. 8th edn. 1898. A Selection of leading cases in the common law, with notes ; by W. S. Shirley. 5th edn., by R. Watson. 1896. Commons (John R.). The Distribution of wealth. New York, 1893. Communication, representation et force probante des livres de commerce en justice : [a lecture, 1900] ; par L. Rachou. 1902. Companion to the 'Solicitor's Clerk'; by C. Jones. [1895.] COMPANY ACCOUNTS. 5^^ Auditing: companies ««^ Book- keeping: company. COMPANY DIRECTORS. 5^^ Directors. COMPANY FORMATION. A Handy book on the formation, management and winding- up of joint stock companies ; by F. Gore-Browne and W. Jordan. 24th edn. 1902. Duties of accountants in relation to the initiation of a limited company : an address ; by A. E. Green. Incorporated Accountajits^ Journal^ 1 89 r -2, /. 44. iQO Catalogue of the Library of the histitute of COMPANY FORMATION {continued). The Formation of a company : a paper ; by J. Macfie. Accountant^ 1896, ^ 190. Accountants Journal^ 1895-6,/. 265. Manchester C.A.S.S. Transactions, 1895-6,/. 190. Formation of limited companies : a paper ; by J. W. Reid. Accotmtant, 1898,/. 967. Notes on the formation of companies : a paper ; by J. Boardman. Accountant, 1887,/. 206. Manchester C. A. S,S. Transactions, 1886,/. 91. Points in company formation : a paper ; by L. Bottomley. Accountant, 1898,/. 12 19. Accountants'* Journat, 1898-9,/. 233. Manchester C.A.S.S. Transactions, 1898-9,/. 153. COMPANY LAW. {See also Calls, Capital, Combines, Conversiojt, Corporations, Deben- tures, Directors, Dividend, Meetings, Profit, Reports and returfts: company. Reserves, Secretaries, Shareholders a?td shares. Trans- fers, and the subdivisions under Cojnpany below.) The Companies Act, 1900, with an epitome of the sections relating to companies registered before i January, 1901 ; for directors and secretaries; by [A. D.] Fairbairn and [H.] Wingfield. 1900. See Company Pamphlets, vol. i, 7to. 2. The Companies Act, 1900, with introduction, full annotated sections, forms of prospectuses, and official forms ; by A. H. Ruegg and L. Mossop. 1901. The Companies Act, 1900, with notes and forms, together with addenda to ' Company Precedents ' ; by F. B. Palmer. 2nd edn. Roy. 8°. 1901. The Companies Acts, 1862 to 1898, the Life Assurance Companies Acts, the Stannaries Acts, the Forged Transfers Acts, ^/r. ; by V. de S. Fowke. 2nd edn. 1899. The Companies Acts, 1862- 1900, with cross references and full index; by W. Godden and S. Hutton. 1901. The Companies Acts: lectures; by A. C. Clauson, 1898-99. Company law : an abridgment of the law contained in the statutes and decisions, alphabetically arranged ; by M. M. Mackenzie, E. A. Geare and G. B. Hamilton. . Roy 8°. 1893. Company law: a practical handbook; with an appendix containing the Companies Acts, 1862 to 1900, and rules, etc. ; by F. B. Palmer. 4th edn. 1902. Chartered Accountants in England and Wales. 191 COMPANY LAW {continued). Company precedents for use in relation to companies subject to the Companies Acts, 1862 to 1900, with notes, acts and rules ; by F. B. Palmer. Roy. 8°. Part I. 8th edn., by F. B. Palmer, assisted by Hon. C. Macnaghten and F. Evans. 1902. Part 2. Winding up forms and practice. 7th edn., by F. B. Palmer, assisted by F. Evans. 1897. Part 3. Debentures and debenture stock. 8th edn. 1900. A Concise commentary on the Companies Acts, 1862-1886; by H. Foulks Lynch. [1886.] Concise precedents under the Companies Acts, 1862 to 1890; by F. Gore-Browne. 1892. The Duties of auditors under the Companies Act, 1900 ; with counsels' opinion, and the act in extenso, 1901. The Elements of company law ; by F. Gore-Browne. 1901. A Handy book on the formation, management and winding up of joint stock companies; by F. Gore-Browne and W. Jordan. 24th edn. 1902. The Joint stock companies practical guide ; by H. Hurrell and C. G. Hyde. 1889. The Law and practice of joint stock and other companies, including the Companies Acts, 1862 to 1886, with notes, orders, and rules, precedents and other forms ; also the Partnership Law Amendment Act, the Life Assurance Companies Acts, and other acts ; by Lord Thring. 5th edn., by J. M. Rendel. Roy. 8°. 1889. Law and practice in relation to companies under the Com- panies Clauses Acts, 1845 to 1889, and under the Companies Acts, 1862 to 1900, with statutes, orders, rules, etc.\ by W. D. Rawlins and the Hon. M. M. Macnaghten. Roy. 8°. 1901. The Law and practice under the Companies Acts, and the Life Assurance Companies Acts, containing the statutes, and the rules, orders and forms ; by [Sir] H. B. Buckley, 3rd edn. Roy 8°. 1879. Also 4th edn., 1883; 5th edn., 1887 ; 6th edn., 1891 ; 7th edn., 1897 [with Supplement by A. C. Clauson, 1900] ; 8th edn., by A. C. Clauson, 1902. The Law of corporations and companies : a treatise on the doctrine of Ult7'a Vires ; by Seward Brice. 3rd edn., re- vised and enlarged, and containing the United States and colonial decisions. Roy. 8°. 1893. The Law of joint stock companies' accounts ; by A. Pulling. 1850. [Bound with Pulling's Mercantile accounts.] 192 Catalogue of the Library of the Institute of COMPANY LAW {continued). The Law of trading and other companies, formed or re- gistered under the Companies' Act, 1862; by E. Manson. Roy 8°. 1892. A Manual of practice under the Companies Act, 1900; with notes and forms ; by E. W. Nunn. 1902. Manuel pratique des societes anglaises par actions, d'apres le ' Handy book of joint stock companies ' de W. Jordan et F. Gore-Browne ; par G. Giraudet et A. Meliot ; suivi d'un vocabulaire des termes financiers anglais. 2^ edn. 1896. Memorandum on the work and duties appertaining to the head office of a company registered under the Joint Stock Companies Acts, etc. ; by H. C. Allen. Fcp. fol. 1902. Responsibilities of directors and working of companies under the Companies' Acts, 1862-1900; by A. Pulbrook. 1901. A Summary of the law of companies ; by T. Eustace Smith. 7th edn. 1901. A Treatise on the law and practice relating to joint stock companies under the Acts of 1862- 1890; with forms and precedents ; by C. E. H. Chadwyck Healcy, P. F. Wheeler, and C. Barney. 3rd and enlarged edn. Roy. 8°. 1894. A Treatise on the law of companies considered as a branch of the law of partnership ; by Lord Lindley. 6th edn., by the Hon. W. B. Lindley. 2 vols. Roy 8°. 1902. Accountants in their relation to public companies : a paper ; by J. C. Lorimer. Accountants^ Magazine, 1899,/. 222. Edinburgh C.A.S.S. Transactions., vol. 10,/. 23. AccouQtants : their duties and responsibilities : articles. Accountant, 1883, May 5, 12, 19, 26, June 2, 9, 16, 23, 30, July 14, 21, 28. Amalgamations: a lecture; by E. Crewdson. 1900. Accountant, 1901,^. 126. Accountants' Magazine, 1901,/. 8. Edinburgh C.A.S.S. Tra?isactio7is, vol. 12, p. i. Articles of association of a limited trading company, with special reference to the audit and accounts : prize essay ; by A. Pilling. Also Essay by ' Nil Desperandum.' Accountants' Journal, 1894-5,//. 66, 67. Auditors and public companies : a paper; by T. F. Uttley. Accountants^ Journal, 1891-2,/. 51. The Companies Act, 1862, and subsequent acts, and proposed further legislation : a lecture ; by Dr. Pankhurst. Manchester C.A.S.S. Transactions, 1893-4,/. 68. Chartered Accountants in England and Wales. 193 COMPANY LAW {continued). The Companies Act, 1900 : abstract; by D. F. de I'Hoste Ranking. 2nd edn. [1902.] The Companies Act, 1900: a lecture ; by A. B. Russell. Incorporated Accounta7its'' S.S.L. Transactions^ 1901,/. 9. The Companies Act, 1900: a lecture; by F. S. Pearson. Accountant^ 1901,/. 406. Birminghaiii C.A.S.S. Transactions^ 1900-1,^. 135. The Companies Act, 1900: a lecture; by S. S. Dawson. Accountant^ 1900,//. 971, 999. A ccotmtants' Journal, 1 900- i,p. 151. The Companies Act, 1900 : a paper; by A. Colefax. Accountant, 1901,/. 452. Accountant^ Journal, 1901-2,^2^. 48. London C.A.S.S. Transactions, igoi, p. i. The Companies Act, 1900, from an auditor's point of view : a paper ; by F. W. Pixley. 1901. See Company pamphlets, vol. i, no. 6. Accountant, igoi, pp. 669, 713. Accountants^ Journal, 1901-2, /. 100. London C.A.S.S. Trans actio7is, 1901,^. 122. The Companies Acts : a lecture ; by A. H. Gibson. Accountant, February 17, 24, March 3, 1883. Accountant^ Journal, 1883-4,/. 7. Also {^summary) Accountant, November 11, 1882. The Companies Acts : a lecture ; by J. A. Carse. Accountant, March 31, April 7, 1883. Accountants' Journal, 1883-4,/. 82. Manchester C.A.S.S. Transactions, 1883,/. 44. The Companies Acts and cotton mills : articles. Accountant, iZ2>6,pp. 579, 590, 605, 621, 637, 671, 685. The Companies Acts : articles. Accountants;' Journal, 1883-4,//. 130, 178, 199. The Companies Acts, 1862-80: a lecture; by J. R. Ellerman. Accountajtt, Jtme 30, 1883, Accountants Journal, 1883-4,/. 96. The Companies Acts, 1862 to 1900: notices, forms, etc., from the London Gazette, January i, 1901. Accounta?tt, 1901,/. 17. The Companies Acts, 1862 to 1900: new orders, etc. Accounta7it, 1901,/. 957. The Companies Acts, 1890: a lecture; by H. Foulks Lynch. Leeds C.A.S.A. Trajtsactions, 1 890-1,/. 70. ' Companies ' ; by G. W. Knox, [in ' Four lectures delivered to the LC.A.,' 1894-5]. Also in Company pamphlets, vol. i, no. 4. Companies limited by guarantee : a paper ; by G. T. Powell. Accozmtant, 1893,/. 886. N 194 Catalogue of the Library of the Institute of COMPANY ^^SR {continued). Company law : articles. Accountant, 1884, May 24, z^.June 2^, July 5, 12, 26, August 2, 9, 16. Company law (with special reference to recent legislation) : a paper ; by T. M. Stevens. Accountant, 1891,/. 94. Accountants^ Journal, 1890-1,^2^. 221. London C.A.S.S. 7>ansacttons, iSgo,/f. 172. Company legislation and the audit : a paper; by W. L. Jack- son. A /so Leading article. Accountant, 1902,//. 364, 457. * Company work ' : a paper ; by G. Van de Linde. 1889. See *■ Book-keeping and other papers^ Company pamphlets, vol. i, no. 8. Accountant, \ZZ(),pp. 83, 96, 107, 128, 148, 153. Accountant^ Journal, 1889-90,//. 25, 62, 74. Company work : articles. Accountant, \ZZ%pp. 499, 510, 523, 534 ; 1890,//. 49, 417, 429. Company work : voting, polls and proxies : a lecture ; by A. Pilling. Accountant, 1896,/. looi. Accounta7its'' Journal, 1896-7,^. 196. Manchester C.A.S. S. Transacttotts, 1 896- 7 , /. 8. Discussion on the Companies Acts ; by F. Whinney, and others. Accountant, 1889,/. 205. London C.A.S.S. Transactions, 1889,/. n^. A Few points in company law : a paper ; by A. Charlesworth. Accountant, iSS7,p. 176. Manchester C.A.S.S. Transactions, 1SS6, p. 56. The Joint Stock Companies' Acts, with special reference to accountancy: a lecture; by J. E. Joel. 1891. See Compa?zy pamphlets, vol. i, no. 3. Accountant, 1892,/. 228. Accountaiits* Journal, 1892-3,/. 39. The Joint Stock Companies' Acts and auditors : articles. Accountarit, 1882, February 4, 11, 18, 25, March 4, 11, April 15, May 12,, June 10. Joint stock companies : articles. Accountants' Journal, 1883-4, pp. i? 23, 42, 66, 90. Joint stock enterprise with limited liability : its relation to, and effect upon, social and industrial progress : a lecture ; by T. D. Neal. Accountant, 1899,/. 50. Accountants Journal, 1898-9,/. 271. Birmingham C.A.S.S. Transactions, \8()8-(),p. 11. The Law of joint stock companies as amended by the Companies Act, 1900: lectures; by H. P. Macmillan. Accountants' Magazine, 1901,//. 147, 198, 250, 311. Chartered A ccottntants in E fig land and Wales, 195 COMPANY LAW {continued). Limited companies: a paper; by W. Wing. Accountant^ January 3, 1885. Accountants* Journal^ 1884-5,^. 427. Limited liability : a paper ; by G. A. Jamieson. Accountant^ \%Z%^pp. 383, 404. Accountants' Journal^ 1888-9,^. 76. The New Companies Act as affecting auditors : an article. Incorporated Accountants* Jouryial^ 19001,/. 67. On public companies and their accounts : a paper ; by T. A. Welton. See Cotnpany pamphlets^ vol. i, no. 10. Accountant^ iSSj,p. 500. Accountants^ Journal, 1887-8,/. 90. London C.A.S.S. Transactions, 1887,/. 72. On the power of a company to purchase its own shares, and matters incidental thereto: a paper; by W. Harris. Accountant, iZZ^^pp. 666, 706. Accountants' Journal, 1887-8,/. 201 ; 1888-9,/. 4» London C.A.S.S. Transactions, 1887,/. 145. The Outlines of company law : a lecture ; by W. R. B. Briscoe. Incorporated Accountants' Journal, 1889-90,/. T^. Outlines of company law : a paper ; by R. A. Shepherd. Accountant, 1894,//. 133, 161, 185. Accountants^ Journal, iSgy 4, pp. 265, 283. Payment of interest on capital during construction of works : a paper; by E. Guthrie. 1886. Also in Accountant, 1886,//. 98, 112. Manchester C.A.S.S. Transactions, 1885,/. ^2. Powers of a company with reference to purchasing its own shares : a paper ; by W. A. A. Balfour. Accountant, 1894,/. 744. Edifiburgh C.A.S.S. Tra7isactions, vol. 6,/. 75. The Practice of underwriting capital : a lecture ; by P. Cobbett. Incorporated Accountatits' Journal, 1889-90,/. 52. The Principles upon which the assets of a joint stock com- pany should be valued for balance sheets : prize essay ; by A. W. Payne. Accoiintajit, 1892,/. 141. Accountants^ Journal, 1892-3,/. 5. London C.A.S.S. Transactions, 1891,/. 272. Private traders compared with * one-man ' companies : a lecture ; by H. M. Taylor. Accountant, 1898,/. 11 40. Incorporated Accountants' S.S.L. Transactions, 1898,/. 154. The Progress of joint stock companies, 1869-84: a paper. Accountant, i8S6,pp. 291, 305, 323. 196 Catalogtie of the Library of the Instittite of COMPANY LAW {contmued). Recent commercial legislation : company law : a lecture ; by A. J. Ashton. Incorporated A ccoimtants' Journal^ 1 890- 1 , /. 171. Recent legislation : an address ; by F. Whinney. Accountant^ 1890,/. 554. yd Provincial Meeting Proceedings^ 1890,;^. 107. The Reduction of a company's capital : an article. Accoimtant^ 1900, j2>. 867. The Reduction of the capital of a company : a lecture ; by A. E. Steinthal. Manchester C. A. S.S. Transactions, 1889-90,/. 130. The Register of a limited company: a paper; by T. M. Stevens. Accountant, 1898,/. 41. Accountaiits^ Journal, 1897-8,/. 251. Lo7idon C.A.S.S. Transactions, 1897,/. 197. The Registration of companies' mortgages and charges : an article. Incorporated A ccoicnt ants' Journal, i<:)oi-2,p. 34 . Some aspects of the Companies Act, 1900, with especial refer- ence to the duties of auditors and company-secretaries : a lecture ; by F. E. Bradley. Accounta7it, 1901,/. 23. Accountants' J our7ial, 1 900-1,/. 225. Some notes on companies and their accounts : an address'; by J. H. Bourne. Accountant, 1898,/. 1197. Accountants' Jourital, 1898-9,/. 213. Some points of company law: a paper; by Dr. Ranking. Birmingham C.A.S.S. Transactions, 1899- 1900,/. i. Some remarks on the Companies' Acts : an address ; by F. Whinney. 1888. See Company pamphlets, vol. 1, no. 11. Accountant, 1888,/. 691. ind Provi?tcial Meeting Proceedi7tgs, 1 888, /. 52. See also Newspaper cuttings, 1891 to date. COMPANY LAW AMENDMENT. {See also Reports a7td retur7is : co7)ipany.) Company bills before Parliament: [various stages of the 1900 act, and other bills]. Amendments to the Companies Acts : a paper ; by H. D. Bateson. Accou7ita7it, 1896,/. 906. The Companies' Act, 1862, and subsequent acts, and proposed further legislation : a lecture ; by Dr. Pankhurst. Ma7ichester C.A.S.S. Transactions, 1893-4, p. 68. Chartered Accountants in England and Wales. 197 COMPANY LAW AMENDMENT (continued). The Companies' Acts : amendment bills, 1900 : a paper ; by A. Dangerfield. Accountajtt, i()oo,p. 534. Lo?tdon C.A.S.S. Transactions^ 1900,^. 13. Companies' Acts, 1862 to 1890 (amendment): report of the departmental committee appointed by the Board of Trade, to inquire what amendments are necessary, etc. ; with appendix. F'cp. fol. 1895. The Companies' Acts: notes upon the draft bill, 1895: a paper ; by D. Hill. Accountant^ 1896,/. 12. Accounta7its' Journal^ 1895-6,^. 222. London C.A.S.S. Tra?ts actions^ 1895,/. 238. Company law amendment : an address ; by W. Godden. Accoimta7tt, 1897,/. 968. Company legislation : a paper; by W. L. Jackson. Accountant^ 1898,/. 1014. Accou7itants' Journal^ 1898-9,/. 169. dth Provincial Meeting Proceediiigs^ 1898,/. 113. Debate : ' that the draft [companies'] bill is inadequate to meet the requirements of the trading community ' ; by E. B. Pinckney, and others. Accountant^ 1896,/. 210. Accoujitants* Journal^ 1895-6,/. 272. Birmi7tgha7}i C.A.S.S. Tra7isactio7ts, 1895-6,/. 87. Examination of F. Whinney [and of H. B.. Buckley] before the House of Lords Select Committee. Also Leading article. Accou7itant^ 1898,//. 357, 389, 484, 512. The Faults in the existing law relating to Joint Stock Companies (1862 to 1888) Acts and their remedies: prize essay ; by F. N. Keen. Accountant^ 1890,/. 437. Lo7ido7i C.A.S.S. Tra7tsactio7is, 1890,/. 75. Limited liability company reform : a lecture; by F. F. Begg. Accou7tta7tt, 1897,/. 1076. A ccou7ita7its' Journal, 1897-8,/. 165. Accoimta7its' Magazine, 1897,/. 631. Edinburgh C.A.S.S. Tra7isactio7ts, vol. 9,/. 57. Notes on a bill to amend and consolidate the Companies Acts ; by W. F. Moore. Manchester C.A.S.S. Tra7isactio7is, 1887,/. 142. On some possible amendments of the Companies Acts, 1862 to 1883 : a paper ; by T. A. Welton. Also Leading articles. Accoimta7it, 1887,//. 390, 402, 414, 438, 451. Proceedi7igs to celebrate the Jubilee of H.M. the Queen, 1887. 198 Catalogue of the Library of the Institute of COMPANY LAW AMENDMENT {continued). Paper on 'A bill to amend the Companies Act, 1862'; by L. Broderick. Accountant^ 1892,/. 146. Proposed alterations in company law : a lecture ; by J. K. R Cleave. Incorporated Accountants Journal^ 1 896-7, p. 47. Incorporated Accountants S.S.L. Transactions^ 1896,/. 108. Proposed amendments of company law: a paper; by J. Haldane. 1895. Edinburgh C.A.S.S. Transactions^ vol. S,p. i. The Proposed reforms in the Companies Acts : a paper ; by H. L. Price. Incorporated Accountants Journal^ 1898-9,/. 38. The Reform of the law of joint-stock companies: a lecture; by R. A. Haldane. 1889. Edi7iburgh C.A.S.S. Trans actio7ts.^ vol 2, p. 25. The Salient features of the new draft bill to amend the Companies Acts, so far as they relate to accountants and auditors : a paper ; by C. Smith. Accountant, 1897,//. 291, 313. Accountants'' Journal, 1896-7,/. 318. Some suggestions as to amending the Companies Acts: a paper ; by T. A. Welton. Accou?ttant, 1892,//. 936, 952. Accountants Journal, 1892-3,/. 183. Edinburgh C.A.S.S. Transactions, vol. 5, [no. 5]. Some suggestions for company law amendment : prize essay ; by ' Synopsis' [S. S. Dawson]. A/so Essays by ' Alert,' and by * A Grieved Shareholder.' Accountants Journal, iSgs-6,pp. 5, 7, 57. Suggested amendments in the Companies Acts : a paper ; by Clare Smith. Accountant, 1887,/. 374. Accountants Journal, 1887-8,/. 40. London C.A.S.S. Transactiofts, 1887,/. 21. Suggested amendments of the laws relating to joint-stock companies; by T. Brown. 1893. See Company pa7nphlets, vol. i, no. i. Suggestions for a companies bill: an address; by F. W. Pixley. 1897. See Company pamphlets, vol. i, no. 7. Accou7ttant, 1898,//. 259, 280. Accou7ita7ttS Jour7tal, 1897-8,/. 307. Bir77ii7tgJia7n C.A.S.S. Transactio72s, 1897-8,/. 74. Chartered Accountants in England and Wales. 199 COMPANY LAW : AMERICA. The American corporation legal manual : the law regulating business corporations in America (North, Central and South), etc. ; edited by C. L. Borgmeyer. 7th edn. 1899. COMPANY LAW: AUSTRALIA. Company work and mining law in New South Wales and Victoria; by A. De Lissa. 1894. Company law in New South Wales : an article. Accountant, 1900,/. 389. COMPANY LAW: FOREIGN (GENERAL). Company law on the Continent: a lecture; by A. Moody- Stuart. 1895. See Co7npany pamphlets, vol. i, no. 5. A ccountant, 1 89 5 , /. 186. Reports [1888] from Her Majesty's representatives abroad respecting the formation, regulation and dissolution of public companies in foreign countries. 1889. See also Borgmeyer's American corporation legal manual. COMPANY LAW: FRANCE. Companies in France : the law relating to British companies and securities in France, and the formation of French companies; by T. Barclay. 1899. Manuel pratique des societes anglaises par actions ; par G. Giraudet et A. Meliot, augmente d'une notice concernant la situation legale des societes anglaises en France, par M. Jobit. 2^ edn. 1896. Le Nouveau regime des societes : I, Textes des lois en vigueur ; 2, Commentaire de la loi du i®"^ aoiit, 1893 ; 3, Traite des ' Parts de fondateur et titres beneficiaires ' ; 4, Recueil de la jurisprudence; 5, Formulaire ; [par] H. Genevois. 2® edn. entierement refondue. 1896. See also Goirand's Treatise upon French commercial law. COMPANY LAW: GERMANY. Reictfgesetz betrefifend die Kommanditgesellschaften auf Alaien und die Aktiengesellschaften vom 18. Juli, 1884; Text-Ausgabe mit Anmerkungen und Sachregister von H. Keyssner und H. Veit Simon. 4^ Aufl. 1895. COMPANY LAW: RUSSIA. Company law in Russia : an article. Accountant, 1901,/. 495. 200 Catalogue of the Library of the Institute of COMPANY LAW: TRANSVAAL. Translation into English of the company laws, together with certain other laws in force in the South African Republic ; translated from the Dutch by S. H. Barber and J. H. L. Findlay. Roy. 8°. Cape Town, 1896. COMPANY LIQUIDATION. See Company winding-up. COMPANY: LIVERY. 5^^ Livery companies. COMPANY MEETINGS. See Meetings. COMPANY: PRIVATE. Private companies and syndicates, their formation and advantages; by F. B. Palmer. 15th edn. 1899. Private limited companies : articles. Accountant^ 1896,//. 573, 601. COMPANY PROMOTION. {See also Compa7iy formation.) The Law relating to company promoters ; by W. N. Hibbert [and] F. W. Raffety. 1898. Secrets of company promoting: report of the libel action brought by H. S. Foster, M.P., against 'The Westminster Gazette.' Cr. 4°. 1894. Company promotion and frauds : an address ; by Lord Russell of Killowen. Also Leading article. Accountant., 1898,//. iioi, 1122. Hints upon company promotion : articles. Accounta7tt, 1894,//. 126, 149, 194. Honest and dishonest company promoters : a paper ; by J. W. Reid. Accou?itant, 1895,/. ^S^- The Liabilities of company promoters and directors : an article. Accoujttant, 1901,/. 353. Syndicates as promoters : an article. Incorporated Accountajtts' Journal, iSgg-igoo,p. 2. The Theoretical principles of company promotion : articles. Accountant, 1899,//. 1229, 1245. COMPANY PROSPECTUSES. Issues, January i, 1891 \to date\. a reprint of the prospectuses of public companies, etc., advertised in 'The Times.' Imp. 8°. [i89i,^/(;.] Accountants' reports for prospectuses : an article. Incorporated Accoimtants' Journal, 1899- 1900,/. 82. Chartered A ccotmtants in England and Wales. 201 COMPANY PROSPECTUSES {continued). Chartered accountants and company prospectuses- — certifi- cates : a paper ; by Clare Smith. Accountant., iSgs,p. iii. Accotmtajits^ Journal., 1892-3,/. 257. London C.A.S.S. Transactions., 1892,/. 191. A Company prospectus : its preparation and issue : short papers. Incorporated Accountants'' S.S.L. Transactions, 1901,/. 82. Company prospectuses and balance sheets : a lecture ; by T. A. Welton. Accountant, 1887,/. 223. Accountants' Jour7tal, 1887-8,/. 18. The ' Front page 'of a prospectus : articles. Accoujita?it, 1898,//. 1 160, 1 188. How to scan a prospectus : an article. Accountant, 1897,/. 687. Investigations for company prospectuses: a paper; by H. Guedalla. Accoimtant, 1899,/. 684. Accountants Journal, 1899- 1900,/. 79, London C.A.S.S. Transactions, 1899,/. 18. The Prospectus of a joint stock company : a paper ; by E. F. Turner. Accountant, 1891,/. 208. Accountants' Journal, 1 891-2,/. 13. London C.A.S.S. Transactions, 1891,/. i. Some legal aspects of a company prospectus : a lecture ; by S. K. Farlow. Ijicorporated A ccoimtants^ Journal, 1 899- 1 900, /. i ']2i. Incorporated Accountants' S.S.L. Tra?tsactiojis, 1900,/. 72. COMPANY : RAILWAY. See Railway law and Railways. COMPANY RECONSTRUCTION. The Winding up of companies and reconstruction ; by Judge Emden. 6th edn., by H. Johnston. 1902. Accounts in connection with the reconstruction of limited companies : a paper ; by W. W. Read. Also Leading article. Accountant, igoo,p. 1120; 1901,/. 75. Accountants' Journal, 1 900-1,/. 203. London C.A.S.S. Transactions, 1900,/. 51. Defects in procedure : reconstructions ; arbitrations in recon- structions : articles. Accountant, 1901,//. 979, 1008, 1203, 1231, 1264. 202 Catalogtte of the Library of the Institute of COMPANY RECONSTRUCTION {continued). The Position and rights of dissentient shareholders in re- constructions, especially in connection with arbitration : prize essay; by ' Rex ' [H. D. Myers]. Accoimta?!^ Journal^ 1 900-1,/. 261. Reconstruction in voluntary winding-up : apaper; by H.Jacobs. Accountant^ 1902,/. 571. The Reconstruction of limited companies : a paper ; by G.W.Burnet. 1895. Edinburgh C.A.S.S. Transactions, vol. 7,/. in. The Reconstruction of liquidating companies : a lecture ; by H. Mead Taylor. Incorporated Accountants^ Journal, 1896-7,/. 156. hicorporated Accountants S.S.L. Tra7is actions, 1897,/. 'J'j. Reconstructions : prize essay ; by F. W. Higgison. Also Essay by ' Socius.' Accou7itantS Journal, 1899- 1900,//. 'j'], 127. COMPANY SECRETARIES. See Secretaries. COMPANY : SHIP. See Ships and Shipping. COMPANY STATISTICS. {See also Stock Exchange, Reports and returns : company.) Statistics and directory of limited companies registered in Ireland,'; edited by M. Crowley. 1901. COMPANY WINDING-UP. {See also Reports and returns : company, and Company law.) Company precedents. Part 2, Winding up forms and practice. 7th edn., by F. B. Palmer, assisted by F. Evans. 1897. A Handy book on the formation, management, and winding up of joint stock companies ; by W. Jordan and F. Gore- Browne. 24th edn. 1902. A Handy guide to voluntary liquidation, under the Com- panies Acts, 1862-1900; by C. Pakeman. 1901. The Law of trustees in bankruptcy, liquidators and receivers ; by W. R. Willson. 1897. A Lexicon for trustees in bankruptcy (and under deeds of arrangement) and liquidators of companies ; by S. S. Dawson. 1899. Reports of cases in bankruptcy and companies' winding-up, decided in the High Court of Justice, the Court of Appeal, and the House of Lords ; edited by E. Manson. vol. I, 1 894 to date. The Rights and duties of liquidators, trustees and receivers ; [by H. Foulks Lynch]. 7th edn., by D. F. de I'Hoste Ranking. [1902.] Chartered Accountants in England and Wales. 203 COMPANY WINDING-UP {continued). The Shareholders', directors' and voluntary liquidators' legal companion ; by F. B. Palmer. 17th edn. 1897. Statement of the Council [of the Institute] as to official administration in companies' liquidation. 1894. Also {summary) in Accountant, 1894,^/. 707, 73 5 j 761. The Winding-up of companies and reconstruction ; by Judge Emden. 6th edn., by H. Johnston. 1902. Accounts and liquidation of fire insurance companies : a paper ; by M. L. Walkden. Manchester C.A.S.S. Transactions, 1884,/. 19. Bonds of caution in liquidations : a paper ; by H. P. Macmillan. Accountants^ Magazine, igoi,/f. 479. Companies (Winding-up) Act, 1890 (Administration): report of the inter-departmental committee. Incorporated A ccountaiit^ Journal, 1 893-4, p. 77. The Companies (Winding-up) Bill : an address ; by H. T. Norton. Also Article. Incorporated Accounta7its' Journal, iSgo-i, pp. 84, 95. Comparison of landlord's rights in bankruptcy and winding- up : a lecture ; by J. K. F. Cleave. Incorporated Accountants' Journal, 1898-9,/. 230. Incorporated Accountants' S.S.L. Transactions, 1899,/. 32. A Comparison of the procedure in bankruptcy with that in liquidations under the Companies Acts : prize essay ; by W. P. Price- Hey wood. Manchester C.A.S.S. Transactions, 1893-4,/. 135. Division of surplus assets : articles. Accountant, 1891,//. 218, 234, 275. The Duties of liquidators in the winding-up of limited com- panies : a paper ; by H. P. Jones. Accountant, 1896,//. 922, 944, 961. Accountants' Journal, 1896-7,/. 164. Manchester C.A.S.S. Transactions, iSg6-7,p. 22. Duties of trustees in liquidations and bankruptcies, and of liquidators under the Companies Acts : a paper ; by W. N. Fisher. Accountant, January 6, 13, 1883. Accountants Journal, 1883-4,/. 43- Fraudulent preferences in bankruptcy and in winding-up of companies : a lecture; by J. Gatey. Incorporated Accou7itants' Journal, 1895-6 {July), htcorporated Accountaiits' S.S.L. Transactions, 1895,/. 25, The Liquidation of companies : a lecture; by F. S. Pearson. Incorporated Accountants Journal, iSg7-S, p. 151. 204 Catalogue of the Library of the Institute of COMPANY WINDING-UP {continued). The Liquidation of companies under the Companies Acts : a lecture ; by H. Hurrell. Accou7ita?it, December 13, 20, 27, 1884. Accountants' Journal^ 1884-5,/. 417. Liquidations under the Companies Acts : a lecture ; by F. Evans. Accountants* Journal^ 1884-5,//. 32o> 327. Misfeasance proceedings : articles. Accotmtant, iZgb^pp. 142, 501, 625, 650, 1013. An Outline of the practice in relation to the compulsory winding-up of public companies : a paper ; by T. B. Brooks. Accoimtant^ 1886,/. 367. Accou7ttants' Journal^ 1886-7,//. 52, 69. Ma?ichester C.A.S.S. Transactiojts, 1885,/. 108. The Powers and duties of liquidators : articles. Accountant, 1890,//. 3, 14, 27, 39, 51, 63, 74, 86. The Rights and duties of a liquidator under a voluntary liquidation : prize essay ; by A. W. Payne. Accounta7zt, 1896,/. 71. Accountants' Jour7ial, 1895-6,/. 253. Lo7idon C.A.S.S. Transactions, 1895,/. 254. Some aspects of liquidations under recent legislation : a paper ; by E. Waterhouse. Accou7tta7it, 1894,/. 946. Accountants'' Journal, 1894-5,/. 192. ^th Provincial Meeting Proceedi7igs, 1894,/. 63. Some incidents in winding-up : a lecture ; by M. L. Walkden. Accou7ita7it, 1 89 1,/. 606. Accou7ita7tts' Journal, 1891-2,/. 107. Ma7ichester C.A.S.S. Tra7tsactio7is, 1 890-1,/. 133. Some points of difference between the Bankruptcy Acts and the Companies Acts, with especial reference to winding-up : a lecture ; by S. Rogers. Accountant, \ZZ%pp. 371, 384. Accounta7its' Journal, 1889-90,//. 97, 104. Time-table of some of the steps in a company Uqwidation. Accountant, 1898,/. 1254. ;ii , Voluntary liquidation : a paper; by T. M. Stevens. Accou7ita7it, 1898,/. 1244. Accou7ita7its' Jour7ial, 1898-9,/. 255, London C.A.S.S. Tra7tsactio7is, 1898,/. 149. Voluntary winding-up of companies: a lecture; by D. F. de I'Hoste Ranking. Bir7)iingka7n C.A.S.S. Transactions, 1900-1,/. 27. Incorporated Accountants' Jour7ial, 1896-7,/. 119. Incorporated A ccou7iia7its' S.S.L. Tra7isactio7is, 1897,/. 12. Chartered Accountants in England and Wales, 205 COMPANY WINDING-UP {continued). The Winding-up of companies : a lecture ; by J. Fitzpatrick. Incorporated A ccount ants' Jonrfial, 1 894- 5 , ^. 55. Incorporated Accounta?its' S.S.L. Transactio7is^ 1894,^. 76. The Winding-up of joint stock companies: a paper; by H. W. Webster. Accountant^ 1891,/. 473. Accountants' Journal^ 1891-2,/. 84. Leeds C.A.S.A. Transactions, 1 890-1,/. 106. Manchester C.A.S.S. Transactions, 1 890-1,/. 145. COMPENSATION. (^See also Workmen^ s Compensation?) Compensation to land and house owners payable by railway and other companies, with forms and statutes; by T. B. Ingram. 2nd edn., by J. J. Elmes. 1869. The Law of compensation under the Lands Clauses Con- solidation Acts, the Railway Clauses Consolidation Acts, the Public Health Act, 1875, the Housing of the Working Classes Act, 1890, the Metropolis Local Management Act, and other acts ; with forms and precedents ; by Eyre Lloyd. 6th edn., by W. J. Brooks. 1895. The Principles of the law of compensation ; by C. A. Cripps. 4th edn. 1900. Valuations and compensations : a text-book for surveyors ; by B. Fletcher. 1893. Compensations : a paper ; by A. E. Wright. Accountant, 1888,/. 618. Accountants^ Journal, 1888-9,/. io9' Some disputed points in compensation under the Lands Clauses Consolidation Act : a lecture ; by W. W. Robertson. 1898. Edinburgh C.A.S.S. Tra7tsactio?ts, vol. c), p. loi. Compleat Comptinghouse, etc. ; by John Vernon. 1678. Also 3rd edn., 1698 ; 5th edn., 1722. Compound division ready reckoner; by W. Wethered. 2nd edn. 1886. COMPOUND INTEREST TABLES. See Interest tables: compound. COMPTABILITE. See Book-keeping : books (French). Compting-House assistant; or, book-keeping made easie, etc.\ by J. Cooke. 2nd edn. 1764. 2o6 Catalogue of the Library of the Institute of CONCURSORDNUNG. 5^^ Bankruptcy law : Germany. Confederation of the British North American provinces, etc, \ by T. Rawlings. 1865. Conner (Andrew K.). The December [190 1 ] examination papers [Scottish] : observa- tions. Accountants Magazine^ 1902,/. 120. Constable (A. H. B.). National insurance : a lecture. [1892.] Edinburgh CA.S.S. Transactions, vol. 5,/. 41? \j^0' 4]. Constable (John). Book-keeping taught by examples of complete annual accounts. 2nd edn. London, 1884. CONSTITUTION. See Constitutional history and law. CONSTITUTIONAL HISTORY AND LAW. The Constitutional history of England in its origin and development; by W. Stubbs. 3 vols. 5th, 3rd, 4th edns. 1 89 1, 1887, 1890. A Constitutional history of the House of Lords ; by L. O. Pike. 1894. The English Constitution; by W. Bagehot. 6th edn. 1891. The Government of England : its structure and its develop- ment ; by W. E. Hearn. 2nd edn. 1886. Introduction to the study of the law of the Constitution ; by A. V. Dicey. 4th edn. 1893. The Law and custom of the Constitution ; by Sir W. R. Anson. Part i, Parliament ; 2nd edn. : Part 2, The Crown. 2 vols. 1892. Consuetudo, vel Lex Mercatoria. See Malynes (Gerard). Contabilidad minera ; por Roman Oriol. Fcp. foL 1894. CONTABILITA. See Book-keeping : books (Italian). CONTRACT. The Law of contract ; by D. F. de I'Hoste Ranking. 3rd edn. [1900.] Also in Birmingham CA.S.S. Trajis actions, 1894-5,/. 103. A Manual of the law of contract, for students ; by M. M. Ullah and J. G. Colclough. 1895. A Treatise on the law of contracts ; by J. Chitty, Junior. 13th edn., containing the Sale of Goods Act, by J. M. Lely. 1896. Chartered Accountants in England and Wales, 207 CONTRACT (continued). Contracts for the sale of goods : a lecture ; by D. F. de I'Hoste Ranking. Manchester C.A.S.S. Transactions ^ 1894-5,/. 19. The Law of contracts : a lecture ; by J. Dann. Accountant^ 1891,//. 178, 193. Accountants Journal^ 1 890-1,/. 246. The Law of contracts : a lecture ; by T. F. Byrne. Accountant^ 1886,/. 211. Accountants Journal^ 1885-6,/. 191. Manchester C.A.S.S. Transactions^ 1885,/. ZZ- CONTRACTORS' ACCOUNTS. See Auditing: contractors' accounts, Book-keeping : contractors'. CONVERSION. The Accounts relating to the conversion of a business into a limited company : a paper ; by C. L. Cummins. Accountant^ 1900,/. 502. Accountants' Journal^ 1 900-1,/. 34. The Advantages attending the conversion of private business undertakings into limited companies ; the modes of conver- sion, etc. : a paper ; by T. M. Purday. 1888. Also in Accountant^ 1888,/. 229. Londo7i C.A.S.S. Transactions, 1888,/. 6. The Advisability or otherwise of converting private trading concerns into public or private limited companies: prize essay ; by C. S. Thomas. Accountant, 1893,/. 522. Accountants Journal, 1893-4,/. 30. The Conversion of a private business into a limited com- pany : a lecture ; by H. L. Tebbs. Accountant^ 1898,/. 381. Incorporated A ccountantS Journal, 1 89 7-8, /. no. Conversion of individual enterprises into corporations : a paper ; by F. Blacklock. Accountant, 1897,//. 912, 946. The Duties of chartered accountants on the conversion of private concerns into limited companies : a paper ; by A. F. Dodd. Accountant, 1896,/. 346. Accountants Journal, 1896-7,/. 21. How to sell a business: a lecture; by B. Grimley. Also Leading articles. Accountant, 1900,//^. 630, 709."= Accou?itantS Journal, 1 900-1,//. 76, 86. Birmingham C.A.S.S. Transactions, 1899-1900,/. 119. 2o8 Catalogue of the Librai^y of the Institute of CONVEYANCING. A Handbook of practical forms ; precedents relating to con- veyancing, etc. ; by H. Moore. 3rd edn., revised by H. Percival. 1895. See also Williams' Principles of the law of real property. Cook (John J.). The Personal liability of trustees and judicial factors : a paper. 1900. Edi7iburgh C.A.S.S. Transactions, vol. 11, p. 27. Accoimtants' Magazine, 1900,/. '}^'^i. Cook (Walter Ivimey). Index to all the bankruptcy and bills of sale cases reported in Morrell's Bankruptcy reports (vols, i-io) and Hanson's Bankruptcy and company cases (vols. 1-8), 1883-1901. London, 1902. Cook-Gordon (John). See Gordon (John Cook-). Cooke (J. E.). Memorandum and appendices in the matter of J. E. Cooke, a defaulter. (Tomkins v. Saffery.) [1877.] Cooke (John). The Compting-house assistant ; or, book-keeping made easie: being a complete treatise on merchants accompts, etc. 2nd edn. London, 1764. Cooke (Silas) v4.(f./i. Accountancy and auditing : a paper. Accotmta?tt,June 6, 1885. A ccoimtants' Journal, 1884-5,/. 34- Manchester C.A.S.S. Transactions, 1884,/ 123. Gas and water accounts : a lecture. Accountant, i^?>(), pp. 385, 396. Accountants' Journal, 1889-90,/. 108. Manchester C.A.S.S. Transactiofts, 1888,/. 80. Municipal accounts : a paper. Accountant, 18S7,/. 163. Accountants^ Journal, 1886-7,/. 216 Manchester C.A.S S. Transactions, 1886,/. 67. Cookson (Benjamin) A.C.A, Audit notes on the close of a company's accounts : a paper. Accoimtant, 1893, ^. 399. Accountants' Journal, 1893-4,/. 23. Coombs (Edward Alfred). Some notes on municipal finance under the London Govern- ment Act, 1899: a paper. Accountant, 1901,/. 908. Chartered Accountants in England and Wales, 209 Cooper (Edward Brodie). The Administration of the estates of deceased persons : a paper. hicorporated Accountants' Journal^ 1892-3,//. 67, 72. Chancery practice as affecting accountancy : a lecture. Incorporated Accountants^ Journal^ 1895-6,/. 10 {July). Incorporated Accountants^ S.S.L. Transactions^ 1895,/. 45. Cooper (Ernest) F.C.A. Chartered accountants and the profit question : a paper. Accountant, 1894,/. 1033. Accountants^ Journal, 1894-5,/. 233. London C.A.S.S. Transactions, 1894,/. 157. Chartered accountants as auditors of companies : a paper. Accountant, 1886,/. 644. Accountants^ Journal, 1886-7,/. 129. 1st Provincial Meeting Proceedings, 1886,/. T"^. Notes on Mr. Welton's paper * On the profit of companies available for distribution.' Accountant, iZgi,p. 12. Accountants' Jour Jial, 1 890-1,/. 204. London C.A.S.S. Transactions, 1890,/. 155. Presidential address : annual meeting, 1900. Accountant, 1900,/. 430. Presidential address: annual meeting, 1901. Accountant, ic)Oi,p. 531. What is profit of a company? a paper. London, [1888]. See Company pamphlets, vol. \,no. 11. Accounta?it, 1888,/. 740. A ccou7tta?its^ Journal, 1888-9,/. 130. London C.A.S.S. Transactions, 1888,/. 253. Cooper (John). Professional accounts : an address. Incorporated Accountants^ Jourftal, 190 1-2,/. 130. CO-OPERATIVE SOCIETIES' ACCOUNTS. 5^^ Auditing: co-operative societies and Book-keeping : co-operative society. COPYHOLD ENFRANCHISEMENT. The Law as to copyhold enfranchisement under the Copy- hold Act, 1894 ; the text of the act, with notes, forms, etc, ; by A. R. Rudall and J. W. Greig. London, 1895. COPYRIGHT. See Allen's Publishers' accounts, Borgmeyer's American corporation legal manual. Corbidge (Cooper) F.C.A. Notes on the Bankruptcy Act, 1883 : a lecture. Accou?ita?tts' Journal, 1884-5,/. 281. 2 lo Catalogue of the Library of the Institute of Cormack (James). Depreciation of ships in relation to assessment for income tax : a paper. Accountants' Magazine, iZ^l.p. 620. Notes on the mercantile marine of Great Britain, France, and Italy : an address. 1894. Edinburgh C.A.S.S. Transactions, vol. 7,/. 23. Corn options and cotton futures : a lecture ; by A. F. Dodd. 190 1. Also in Accountant, 1901, pp. 779, 804. London C.A.S.S. Transactions, 1901,/. 55. CORNISH MINING. See Cost book system. Corporate dividends : an address ; by C. C. Reckitt. Accountant, 1901,/. 1192. Corporate Treasurers' and Accountants' Institute: report of proceedings at annual meetings, 1886 to 1896. 8° and 4°. [Bolton, ^/r., 1886-96.] CORPORATION. See Municipal affairs. CORPORATION DUTY. The Corporation duty : its history, law and practice ; by M. S. Jackson. 1892. CORPORATIONS. {See also Company law.) The American corporation legal manual : the law regulating business corporations in America (North, Central and South), etc.\ edited by C. L. Borgmeyer. 7th edn. 1899. A Practical treatise on the law of corporations in general, as well aggregate as sole ; by J. Grant. 1850. A Short history of the Charitable Corporation. Dy. 4°. 1732. CORRESPONDENCE. First lessons in office work andj correspondence ; by A. Nixon. [1900.] Cory (Isaac Preston). A Practical treatise on accounts, mercantile, partnership, solicitor's, private, steward's, receiver's, executor's, trustee's, etc. etc. London, 1839. 2nd edn. London, 1839. A Practical treatise on accounts, mercantile, private and official, etc. London, 1840. COST ACCOUNTS. 5^^ Book-keeping : cost accounts. Chartered Accotmtaiits in England and Wales, 2 1 1 COST BOOK SYSTEM. Cornish mining and the cost book principle : a paper ; by R. H. Williams. Accou7itant^ 1891,/. 246. Accountants' Journal^ 1 890-1,/. 265. Cost book companies : articles. Accountant^ July 25, August 29, November 7, 1885. Accountants' Journal^ 1885-6,//. 49, 65, 98. * Cost book ' memories : a paper ; by E. Ashmead. Accounta7it^ \c)Q\^p. 762. The Cost-book system : an article. Accountanty 1895,/. 547. The Gold companies and the cost-book system ; by J. N. Higgins. 1853. The Principles of the cost book system practically con- sidered ; by T. Tapping. 1867. Cots worth (M. B.). Cotsworth's * Direct Calculator (o) ' ; for multiplication, division, percentage, etc. Imp. 4°. York, 1896. COTTON. The Companies Acts and cotton mills : articles. Accountant^ iZ^6^pp. 579, 590, 605, 621, 637, 671, 685. Corn options and cotton futures : a lecture ; by A. F. Dodd. 1901. Also in Accountant^ 1901,//. 779, 804. London C.A.S.S. Transactions^ 1901,/. 55. Cotton manufacturers' accounts. See Book-keeping : cotton manufacturers'. Cotton spinners' accounts. See Book-keeping : cotton spinners'. The Cotton trade : its condition and prospects : a paper ; by E. Guthrie. 1883. The Silver question as it affects the cotton trade : a lecture ; by J. Rawlinson. Accountant, 1890,//. 82, 93. Accountants^ Jour?ial, 1 890- 1 , /. 39. Ma7ichester C.A.S.S. Transactions, 1889-90,/. 30. Counting-house dictionary, containing an explanation of technical terms used in the money market and on the Stock Exchange, ^/<;. ; by R. Bithell. New edn. 1893. Country banker; by G. Rae. loth edn. 1894. 2 1 2 Catalogue of the Library of the Institute of COUxNTY COUNCILS. {See also Auditing: coimty councils, Book-keeping: cowity council.) The County Councils, Municipal Corporations, Urban District, Rural District and Parish Councils' Companion, ^/<;. Latest edition. The Law relating to county government under the Local Government Act, i888, and other statutes affecting county councils ; by A. Glen ; with notes by W. E. Gordon. 1890. County councils and their accounts : a paper ; by H. Squance. Accountajit, \Zo^,p. 54^. •^rd Provincial Meeting Proceedifigs, 1890,/. 82. County loans : an article ; by J. Williams. Incorporated Accountafits' Journal, 1 897-8, p. 1 56. Couper (Charles Tennant). Report of the trial of the directors and the manager of the City of Glasgow Bank. Roy. 8°. Edinburgh, 1879. Courcelle-Seneuil (J. G.). Traits elementaire de comptabilit6. 4® ^dn. Paris, 1888. Coutts & Co., bankers, Edinburgh and London : memoirs ; by R. Richardson ; with portraits and illustrations. 1900. Cowan (David). Administration of workshops, with special reference to oncost what it should include ; its allocations and recovery : a paper. Accountant, 1901,/. 1242. Workshop administration, with special reference to tracking' work and promptly ascertaining detailed costs and profits : a paper. Accountajtt, 1901,//. 85, 114, 148, 188. Cox (George W.). See under Brande (W. T.). Cox (Harold). How to introduce the metric system : a paper. Accountant, 1901,/. 974. Craggs (John George) F.C.A. Agreement of trial balances simplified and secured by a new" method : a lecture. Accountant, 1896,//. 674, 689. Edinburgh C.A.S.S. Transactions, vol, Z,p. 45. Heavy trial balances made easy. Roy. 8°. London, 1897. Craies (William F.). See under Lely (John Mounteney). Chartered Accountants in England and Wales, 2 1 3 Craig (Alfred Ernest Beeching) A.C.A, Frauds in connection with bookkeeping and methods to be used for their detection : prize essay. Accountant, 1898,/. 237. Accountants^ Journal, 1S97-8,/. 295. London C.A.S.S. Transactions, 1897,/. 238. Craik (Henry). The State in its relation to education. London, 1884. Crane (A. C). Books of account from a legal standpoint: a lecture. Incorporated Accountants^ Journal, 1 90 1 -2, /, 172. Crane (Henry Ebrey) A.C.A. Colliery royalties and hire-purchase agreements : prize essay. Accountants' Journal, 1895-6,/. 213. Credit and merchants' clearing-houses : a paper ; by F. Weir. Accountant, 1892,/. 544. Creighton (W. M.) Captain. Mode of keeping the accounts of a regimental pay office. Abergavenny, [1884]. Creke (Frank) A.C.A. Investigation of public companies' accounts and reports thereon : a paper. Accountaiit, 1889,/. 7. Accountants^ Journal, 1888-9,^. 181. Crellin (Philip) A.C.A. Bookkeeping for teachers and pupils, with accounts in illustration, exercises, etc. London, 1892. A New manual of book-keeping for wholesale and retail traders. London, 1871. Crewdson (Ernest) F.C.A. Amalgamations : a lecture. Accou7ttant, 1901,/. 126. Accountants' Magazi7te, 1901,/. 8. Edinburgh C.A.S.S. Transactions, vol. 12, p. i. Codification of an audit: a paper. Accountant, 1902,/. 214. Criminal offences relating to accounts : a paper ; by C. A. Carter. Accountant, 1892, p. 970. Accountants^ Journal, 1892-3,/. 201. Cripps (Charles Alfred). A Treatise on the principles of the law of compensation. 4th edn. London, 1900. CRISES. See Panics. 214 Catalogue of the Library of the Institute of Crittenden (S. W.). An Inductive and practical treatise on book-keeping for high- schools and academies. Roy. 8°. Philadelphia, 1854. Key to the counting-house and high-school editions of Crittenden's book-keeping. Roy. 8°. Philadelphia, 1853. Croal (David Octavius). See under Jamieson (George). Cronhelm (F. W.). Double entry by single : a new method of book-keeping. Dy. 4°. London, 1818. Crossin (A. L.). The Audit of the accounts of an * executor and trustee' on behalf of a ' life-tenant ' : prize essay. Accountants J our7iaU 1900-1,^. 168. Croucher (S. H.). The Audit of a building society's accounts : prize essay. Incorporated Accountants' S.S.L. Transactions^ 1894,/. 146. Building societies accounts : a paper. Incorporated A ccount ants' Journal^ 1 893-4, /. 1 08. Incorporated Accountants^ S.S.L. Transactions^ 1894,^. 10. Crowley (Michael). Statistics and directory of limited companies registered in Ireland. Dublin, 1901. Crowther (George) A.C.A. Private arrangements with creditors : a paper. Accountant, igoo,p. 1005. Accountants^ /ournalj igoo-i,p. 148. Cudworth (Alfred James) F.C.A. Adjustment of partnership accounts : a paper. A ccount ant, 1 892, /. 8 5 . Accountants' Journal, jSgi-2, p. 251. Apportionment : a paper. Accountant, 1887,/, 343. Accountants' Journal, 1887-8,/. 36. Some notes on cost accounts : a paper. Accountant, 1896,/. 312. Accountants' Journal, 1896-7,/. 9. Birmingham CA.S.S. Tra7is actions, 1895-6,/. 103. Cummins (Charles). Guide to the formation of the accounts of limited liability companies, with forms, etc, London, [? 1894]. Cummins (Colin Leslie) A,C.A. The Accounts relating to the conversion of a business into a limited company : a paper. Accountant, 1900,/. 502. Accountants^ Journal, 1 900-1,/. 34. Chartered Accountants in England and Wales, 215 Cunningham (W.)- The Growth of English industry and commerce during the early and middle ages [and] in modern times. 2 vols. Cambridge, 1890-2. See also under Walter, of Henley, CURRENCY. (^See also Bimetallism^ Exchange^ Finance^ Money.) British India's future standard currency ; by J. H. Norman. 1898. See Pamphlets on exchange by Norman^ no. 3. Accountant^ \Z^Z^pp. 530, 565, 583, 609, 627, 645. A Colloquy on currency; by H. H. Gibbs. 3rd edn. 1894. Indian Currency Commission, 1898 : report of the committee, minutes of evidence, index and appendices. Fcp. fol. 1898-9. Investigations in currency and finance ; by W. S. Jevons ; ed. by H. S. Foxwell. 1884. The Panic of 1866, with its lessons on the Currency Act ; by R. Baxter. 1866. Ric^rdo's exchange remedy; a proposal to regulate the Indian currency; by A. M. L[indsay]. 1892. \See Pamphlets on exchange by Norman]. The World's two metal and four other currency inter- mediaries. [1895. ^^^ Pamphlets by J. H. Norman.] Currency and the non-appreciation of gold : a paper ; by J. J. Kingsbury. Queensland Institute of Accountants Report, 1897. The Effects of great discoveries of the precious metals : an address ; by J. S. Nicholson. 1886. Edinburgh C.A.S.S. Transactions, vol. i, no. 2, p. 33. The Gold-supply, credit and prices : a paper ; by A. B. Clark. Accou7ita7its'' Magazine, 1899,^. 238. Indian banking and currency : a paper ; by W. C. Maughan. 1894. Edinburgh C.A.S.S. Transactions, vol. 7, p. 7. The Indian Coinage and Paper Currency Act, 1893 • ^ speech ; by Sir D. Barbour. Accou7ttant, iSg2,p. 998. The Indian currency problem : a paper ; by A. B. Clark. Accountants' Magazine, iSgg,p. 312. The Indian currency question : a paper ; by A. B. Clark. Accountants' Magazi7te, 1898,/. 338. The Recent currency proposals : a paper ; by A. B. Clark. Accountants' Magazine, 1897,/. 613. 2i6 Catalogue of the Library of the Institute of CURRENCY {continued). The Standard of value : a paper ; by J. Gregson. Accountant^ 1901,/. 586. Treatment of fluctuating currencies in companies' accounts articles. Accountant, 1^9^, pp. 34^, 3^7, 428, 723, 77i- The Treatment of fluctuating currencies in the accounts of English companies : a paper ; by H. A. Plumb. Accountant, iSgi,p. 259. Accountants' Journal, 1 890-1,/. 274. London C.A.S.S. Transactions, iSgi,p. 19. Ourrie (G. W.)- The Prospects of Canadian land mortgage companies : paper. Accountants' Magazine, iSgg,p. 495. CUSTOMS. The Proposed customs union of the British empire : a lecture ; by A. B. Clark. Accountants' Magazine, 1898,/. 158. See also Beawes' Lex mercatoria rediviva, Ledger of Andrew Halyburton. Cutter (Charles A.). Rules for a dictionary catalogue. 3rd edn. Washington, 1891. CYCLOPEDIA. See Encyclopaedia. Daffome (John). See under Dafforne (Richard). Daffome (Richard). The Apprentices Time-Entertainer accomptantly : or, A Methodical means to obtain the Exquisite Art of Ac- comptantship : Digested into Three Parts, as is exemplified upon the next Leaf. By Richard Daffome Authour of the Merchants-Mirrour. Very requisite to be Exercised by all such as profess the Teaching of the said Art. Now- Reviewed, and in several places Rectified, the Waste- Books altered, and composed after the usual Method of Merchants : Augmented with 85 Instances ; and at the end of each Book is added a Trial Ballance : Likewise how to draw out Accompts of Sales, Accompt Currant, and Invoices for him we serve in Commission. Also, The form of a Book for Charges of Merchandize, which is at the end of the first Waste-book ; by the use of which all the particular Charges paid in the Cash book are at the months end collected into one Sum and so carried into the Journal. By John Daflbrne Accomptant, and Teacher I of Chartered Accountants in England and Wales. 2 1 7 Dafforne (Richard) {co7itinued), of the said famous and never-dying Art of Accomptant- ship, in English or Dutch: Resident in More-Fields near Long-Alley in Neptune Court. Who likewise Rectifieth Books of Accompts abroad or at home, Whether in Proper, Factorage, or Company. [Motto] If any Juvenal or Mome dislike my way, or it defame ; a fitter of him let be shown : my mind doth still at better aim. The third Edition. London, Printed by W. Godbid, for Robert Home, and are to be sold at his Shop at the South entrance of the Royal Exchange in Corn-hill. 1670. Small 4°. The English Merchants Companion : or, an Entertainment for the Young Merchants, Their Servants. Digested into Three Parts. Wherein the perfect Method of Merchants Book-keeping, and other matters relating to Traffick, is compleatly demonstrated. Being the most Exact Work of this Nature, Extant. To which is annexed, Directions for Accomptants, and other persons, who enter themselves into the Service of the Honourable Companies of Merchants of England, Trading into the East-Indies: shewing them how to begin, prosecute, and compleatly finish their several Functions and Offices. Entred by way of Debitor and Creditor. By Richard Dafforne, Accomptant. The Fourth Edition, carefully Corrected and Augmented. London, Printed for Tho. Home, at the South-entrance of the Royal Exchange in Cornhil. 1700. The Merchants' Mirrovr : or, Directions for the Perfect Ordering and Keeping of his accovnts ; Framed by way of Debitor and Creditor, after the (so tearmed) Italian-manner : containing 250 Rare Questions, with their Answers, in forme of a Dialogue. As likewise, A Waste-Booke, with a compleat lournall, and Leager thereunto appertaining ; vnto the which I haue annexed two other Waste-Bookes for exercise of the Stvdiovs : and at the end of each is entred the briefe Contents of the Leagers Accounts, arising from thence. And also, A Moneth-Booke, very requisite for Merchants, and Commodious for all other Science- Lovers of this famous Art. Compiled by Richard Dafforne of Northampton, Accountant, and Teacher of the same, after an Exquisite Method, in the English, and Dutch Language. London, Printed by R. Yovng, for Nicolas Bourne, at the South-entrance of the Royall Exchange, 1636. [At the end, addressed 'To the Art-Flspiring Youth ' are ' foure Tables ' of ' Principall and simple 2 1 8 Catalogue of the Library of the Institute of Dafiforne (Richard) {contimied). Interest,' etc, by his son, John Dafiforne.] Fcp. fol. [See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1636.] Third Edition, Corrected and Amended. [Same title, with 3 mottoes in Dutch.] London, Printed by R. H. and J. G. for Nicholas Bourn, at the South-entrance of the Royall Exchange, 1660. Fcp. fol. [See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656.] Another edition. [Same title as the 3rd.] London, Printed by Miles Flesher, for Robert Home, at the South entrance of the Royal Exchange, 1684. Fcp. fol. [See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1686.] DAIRY ACCOUNTS. See Book-keeping : dairy. Dale (Bernard). How are profits for the year to be ascertained ? or, what is capital of a company.? a pamphlet. London, [1894]. Dale (Cecil C. M.). See under Daniell (Edmund Robert). Dalton (W. E.). Address : the progress of accountancy in the 19th century. Accotmta7tt, 1901,/. 856. Daly (Richard Ryland) ^.C^. Income tax : a paper. Accotmtafit, 1894,/. 93. Accounta7its' Journal^ 1893-4,/. 245. Shipping accounts : a paper. Accountant, 1890,//. 363, 377, 391. Accountants' Journal, 1 890-1,/. 133. Shipping accounts : a paper. Accountajtt, 1891,/. 398. Accoujitants' Journal, 1891-2,//. 46, 53. Leeds C.A.S.A, Transactio7ts, 1890-1,/. 91. Mafichester C.A.S.S. Transactio7is, 1 890-1,/. 117. Shipping accounts : a paper. Accou7ita7it, 1899,/. 18. Accou7itants' Jour7ial, 1898-9,/. 248. Ma7ichester C.A.S.S. Tra7isactio7is, 1898-9,/. 168. Shipping accounts : a paper. Accoimta7tt, 1900,/. 1147. Accou7tta7its^ Jour7ial, 1 900-1,/. 195. Lo7ido7i C.A.S.S. Tra7isactio7is, 1900,/. 29. Dangerfield (Athelstan) A.C.A. The Companies' Acts: amendment bills, 1900: a paper. Accou7ita7it, 1900,/. 534. Lo7idon C.A.S.S. Transactio7is, 1900,/. 13. The Institute examinations : a paper. Lo7idon C.A.S.S. Tra7isactio7is, 1887,/. 83. Chartered Accountants m England and Wales, 219 Dangerfield (Athelstan) A.C.A. {continued). Reports on accounts : a paper. Accoimtant^ 1896,^. 633. * A ccouiitants' Journal^ 1896-7,^. 121. Lo7ido7i C.A.S.S. Transactions^ 1896,/. 75. Daniell (Edmund Robert). Daniell's Chancery forms : forms and precedents of proceed- ings in the Chancery Division of the High Court of Justice and on appeal therefrom. 5th edition, with summaries of the rules of the Supreme Court, notes, etc. ; by C. Burney. Roy. 8°. London, 1901. The Practice of the Chancery Division of the High Court of Justice, and on appeal therefrom ; being the seventh edition of Daniell's Chancery Practice, with references to the volume of forms ; by C. C. M. Dale, C. W. Greenwood, S. E. Williams and F. A. Stringer. 2 vols. Roy. 8°. London, 1901. Dann (John) A.C.A. An Introduction to the study of mercantile law : a paper. Accountant^ 1888,/. 578. Accountants' Jour 7tal^ 1888-9,/. S9. Ma?ichester C.A.S.S. Transactiotts, 1SS7, p. 23. The Law of contracts : a lecture. Accountant, 1891,//. 178, 193. Accountants' /ournat, 1 890-1,/. 246. On money : a lecture. Accounta?tt, 1890,//. 57, 70. A ccountants' Journal., 1 890- 1 , /. 44. Manchester C.A.S.S. Transactions.^ 1889-90,/. 19. Dansie (Crown) The Insolvency law of the colony [of Natal]: an address. Accountant., 1899,/. 997. Darby (J. George N.) ^;2^ Bosanquet (Frederick Albert). A Practical treatise on the statutes of limitations in England and Ireland. 2nd edn., revised by F. A. Bosanquet and J. R. V. Marchant. London, 1893. DATES. Haydn's Dictionary of dates. 19th edn., 1889, by B. Vincent. Davenport (John). See under Baretti (Giuseppe). Davidson (A.). Introductory lessons in book-keeping : short commercial calculations and invoices. London, [1892]. 2 20 Catalogue of the Library of the Institute of Davies (David Pryse). Some points in bankruptcy practice : a lecture. London, 1900, Also in Accountant^ 1900,//. 799, 821. Accountants^ Journal^ 1 900-1,/. 108. Davis (Alfred Edward Maidlow) A.C.A, Indian and colonial merchants' accounts : a paper. Accounta7it, 1897,/. 265. Accountants'' Journal, 1896-7, p. 323. London C.A.S.S, Tra7isactions, 1896,/. 133. Davison (T. R. R.). Bankruptcy reform : papers. Accotmtant, March 6, 13, 1880. Dawe (William Henry). Depreciation, capital expenditure, and redemption of capital [in mining companies] : a paper. Accotmtant, 1898,/. 735. Incorporated Accountants' Journal, iSg7-S,p. 170. The Desirability of the adoption of a uniform system in publishing accounts and balance sheets by the gold mining companies of the Witwatersrand : a paper. Accountant, 1897,/. 840. Incorporated Accountants' Journal, 1897-8,/. 3. Dawson (Sidney Stanley) A£.A. The Accountants' compendium. London, 1898. The Accounts of branch establishments : a lecture. Accountant, 1897,/. 1063. Accou7ttants' Journal, 1897-8,/. 151. The Accounts of joint stock companies : a lecture. Accountant, 1900,/. 14. Balance sheets : a lecture. Accounta7tt, 1900,/. 131. The Board of Trade bankruptcy report for 1897 : a reply to the Inspector-General. Accou7ita7tt, iZ()2>,pp. 878, 904, 926. The Companies Act, 1900 : a lecture. Accounta7it, 1900, pp. gyi, 999. Accounta7its' Jotirnal, 1 900-1,/. 151. A Lexicon for trustees in bankruptcy (and under deeds of arrangement) and liquidators of companies. London, 1899. Partnership accounts : a lecture. Accounta7it, 1899,/. 1190. Chartered Accountants in England and Wales. 221 Dawson (Sidney Stanley) A,C,A. {continued). The Post-examination studies of an accountant student : a lecture. Accountant^ 1899,/. 1128. Accotmta7its' Journal^ 1899- 1900,/. 187. Birmingham C.A.S.S. Transactions^ 1899-1900,^. ']']. Manchester C.A.S.S. Transactions^ 1899-1900,/. i. Reserves and reserve funds : a paper. Accountant, 1901,/. 155. Reserves and reserve funds : prize essay. Accounta?it, 1896,/. 453. Accou7itant^ Journal^ 1896-7,/. 6. Some suggestions for company law amendment : prize essay. Accountants' Journal^ 1895-6,/. 5. Stock and cost accounts of a flour miller : a paper. Accountant, 1897,/. 369. Trading stock registers : a paper. Accountant, 1897,/. 413. Dawson (W. J.). Goodwill : a paper. Accountant, 1901,/. 49. Accountants^ Journal, 1900-1,/. 238. Day (William George) AX. A. Elementary bookkeeping. London, 1901. DEATH DUTIES. (^See also Executors?) The Finance Act, 1894, so far as it relates to the death duties, especially the new estate duty, with introduction, notes, and forms ; by J. E. Harman. 1894. The Finance Act, 1894, with notes, etc. ; by J. M. Lely and W. F. Craies. 1894. The Finance Acts, 1894 and 1896, so far as they relate to the estate duty and other death duties in England, with notes, rules, etc. ; by J. Austen-Cartmell. 2nd edn. 1896. A Guide to the payment of legacy, succession, probate and account duties ; by Corrie Hudson. loth edn., revised by A. T. Lay ton. 1896. The Law relating to the devolution of real estate on death under Part i of the Land Transfer Act, 1897, etc.\ by L. G. G. Robbins and F. J. Maw. 3rd edn. 1901. Death duties : a lecture ; by R. Armstrong. htcorporated A ccounta7its'' Jourfial, 1 900- i,p. 186. Death duties : a paper ; by A. Oliver. 1895. Edinburgh C.A.S.S. Transactions, vol. 7,/. 'j']. 22 2 Catalogue of the Library of the Institute of DEATH DUTIES {continued). Death duties, old and new : a lecture ; by J. Thomas. Accountant^ December i, 1883. Accoimiants' Journal^ 1883-4,/. 161. Ma7ichester C.A.S.S. Tra?isactions, 1883,/. 132. Legacy, succession and estate duty : a paper ; by W. R. Edwards. Accountant^ iSg2,/>. 220. Accountants' Journal^ 1892-3,/. 284. Londo?t C.A.S.S. Transactions, 1892,/. 203. The New death duties : a paper; by T. M. Stevens. Accounta7tt, 1894,/. 1060. Accountants Journal., 1894-5,/. 255. London C.A.S.S. Transactions, 1894,/. 118. DEATH-RATE. Local death-rates in England and Wales, 1881-90; by T. A. Welton. 1897. \See Pamphlets by T. A. Welton, vol. I, no. I.]. DEBENTURES AND DEBENTURE STOCK. Company precedents, part 3. Debentures and debenture stock ; by F. B. Palmer. 8th edn. 1900. Debentures and debenture stock of trading and other companies, with forms; by E. Manson. 1894. Loans payable by drawings and debenture interest tables ; by W. H. Oakes. 1870. A Treatise on the law relating to debentures and debenture stock issued by trading and public companies and by local authorities, with forms and precedents ; by P. F. Simonson. 1898. Debentures : a lecture ; by T. C. Eastwood. Accountant, 1891,/. 699. Accountants' Journal, 189 1-2,/. 124. Manchester C.A.S.S. Transactions, 1890- 1,/. 237. Debentures : a paper ; by F. H. Pepper. Accountant, 1894,/. 498, Accountants' Journal, 1 894-5, /. 4 1 . Debentures : a paper ; by W. R. Edwards. Accountant, 1890,/. 323. Accountants Journal, 1 890-1,/. 'j'j. London C.A.S.S. Transactions, 1890,/. 26. Debentures : a paper ; by W. R. Willson. Accountant, 1898,/. 1172. Accountants Journal, 1898-9,/. 203. London C.A.S.S. Transactions, 1898,/. 130. Debentures and their redemption : a lecture ; by W. Strachan. Incorporated Accountants Journal, 1898-9,/. 196. Incorporated Accounta7itS S.S.L. Transactions, 1899,/. 20. Chartered Accountants in England and Wales. 223 DEBENTURES AND DEBENTURE STOCK {continued). Debentures : their registration and the limitation of their issue : a paper ; by H. S. Simmons. Accountant, 1987,/. 988. Law relating to debentures : a lecture ; by H. S. Simmons. Incorporated A ccountants' Journal, 1 899- 1 900, /. 8 5 . Incorporated Accountants' S.S.L. Transactions, 1899,/. 94. Ought the power of trading companies (incorporated under the Companies Acts) to issue mortgage debentures con- stituting a floating charge on all their assets, to be limited and regulated by statute, and, if so, to what extent and in what manner? a debate; by H. P. Jones, and others. Accoimtant, 1892,/. 949. Accountants' Journal, 1892-3,/. 206. Manchester C.A.S.S. Transactions, 1892-3,/. 47. The Redemption of debentures : an article. Accountant, igoi,p. 206. * Should the power to charge the undertaking of a company in favour of debenture-holders be abolished ? ' a discussion ; by E. Dexter, and others. Accountant, 1894,/. 118. Accountants^ Journal, 1893-4,/. 257. London C.A.S.S. Transactions, 1893,/. 187. Trustees for debenture-holders : an article. Accountant, 1902, p. 305. Debrett's Peerage, baronetage, knightage, and companionage. Latest edition. Debtor and Creditor made easie, etc. ; by S. Monteage. 2nd. edn., 1682; 3rd edn., 1690; another edition, 1708. [For full title see under author ^^ DEBTORS' ACTS. See Bankruptcy law and practice. DEBTS AND DEBTORS. {^See also under Bankruptcy law.) Book debts : an address ; by D. Hill. Accountant, 1899,/. no. Accounta7its' Journal, 1898-9,/. 299. London C.A.S.S. Transactions, 1898,/. 209. Fraudulent debtors : a paper ; by L. Hasluck. Accountant, 1888,/. 817. Accountant^ Journal, 1888-9,/. ^92. London C.A.S.S. Transactions, 1888,/. 272. Imprisonment for debt. See Yate Lee and Wace's Bank- ruptcy a7id J. W. Smith's Bankruptcy. Notes on the conflicting claims to the property of a debtor ; by H. J. Pye. 1880. 2 24 Catalogue of the Library of the Institute of DEBTS AND DEBTORS {continued). Of debts: a lecture ; by J. T. Ralston. Accountajit, 1900,/. 80. Accountants Journal,, 1899-1900,^. 247. A Sketch of the history of the law of debtor and creditor, with special reference to Cessio Bonorum : an address ; by R. Brown. Accountant,, 1898,/. 651. The Treatment of bad and doubtful debts : a discussion ; by G. Palmer, arid others. Incorporated Accou?ttants' S.S.L. Transactions,, 1895,/. 'JT. The Treatment of bad and doubtful debts : a paper. Accoimtants' Magazine^ 1898,/. 272. The Verification and value of book debts for the purpose of a balance sheet : a paper; by J. B. Batchelor. Accountant,, igoi^p. 51. Accountafits^ Journal^ 1 900-1,/. 240. The Verification of book debts for the purpose of a balance sheet : prize essay ; by F. demons. A ccountants' Journal,, 1 900- \,,p. 141. DECIMAL SYSTEM. {See also Metric system.) Common-sense denominations: a plea for an all-embracing decimal scheme ; by R. W. St. Clair. 1902. Also in Accou?itant, 1902,/. 1033. Decimal coinage: an address ; by W. A. Smith. Incorporated A ccoimt ants' Journal,, 1 890- 1 , /. 141. Decimal coinage, weights and measures : a paper ; by J. E. Dowson. Roy. 8°. 1891. The Decimal system : articles. Accoimtant,, i?>()i,pp. 236, 254. A New decimal system : a paper ; by T. F. Uttley. Accoimtatits' Journal,, 1889-90,/. 72. DECIMAL TABLES. Decimal sterling and dollar exchange tables; [by T. H. Monk], n.d. Pocket decimal cards : decimals of £1, of a year, of a ton ; by J. J. Magauran. 1893. DEEDS OF ARRANGEMENT. See Arrangements with creditors. DEEDS OF INSPECTORSHIR See Arrangements with creditors. Chartered Accountants in England and Wales. 225 DEFALCATIONS. {See also Fraud.) Bank defalcations : a paper ; by E. Rawlings. Accountaitt^ 1896,/. 769. Defalcations and how to prevent them : a paper ; by F. R» Goddard. Also Leading Articles. Accountant^ iZZ'j.^pp. 112, 121, 154. A ccounta?tts^ Journal, 1886-7,/. 188. London C.A.S.S. Transactions., 1890,/. 184. Defalcations : an address ; by J. Paterson. 1896. Accountant., 1896,//. 701, 718. Edinbicrgh C.A.S.S. Tra?tsactw?ts, vol. 8,/. 145. Degrange (E.). Tenue des livres rendue facile ; par un ancien n^gociant [E. Degrange]. Paris, [? 1867]. Degranges (Edmond). La Tenue des livres. 31^ edn. Paris, 1889. De Hart (Edward Louis). The Law of guarantees : a paper. Accountant, 1896,//. 509, 529. Accotmtants' Journal, 1896-7,/. 93. Lo?idon C.A.S.S. Transactions, 1896,/. 16. Deighan (P.). A Complete treatise on book-keeping, rational and practical, wherein the invention of debtors and creditors are clearly pointed out, etc. 2 vols, in i. London, 1807. De Kempten (Valentin Mennher). See Kempten (Valentin Mennher de). De Lissa (Alfred). Companies' work and mining law in New South Wales and Victoria. London, 1894. Deloitte (William Welch) F.C.A, Presidential address, annual meeting, 1889. Accounta?tt, 1889,/. 236. Presidential address : Birmingham Provincial Meeting, 1888. Accountant, 1888,/. 686. 2.nd Provincial Meeting Proceedings, 1888, p. 28. Dennehy (John George) A.C.A. Executorship accounts : a paper. Accountant, 1902,/. 473. Densham (Frederick William). Depreciation of assets and goodwill of limited companies : prize essay. Accountant, 1898,/. 567. Accountants' Jourfial, 1898-9,/. 52. London C.A.S.S. Transactions, 1898,/. 2>z. P 22 6 Catalogue of the Library of the Institute of DEPRECIATION. Comparative depreciation tables ; by L. R. Dicksee. 1895. Depreciating assets, sinking funds, and kindred subjects : a lecture ; by A. L. Hellyer. 1899. Also in Accountant, 1899,//- S09, 834, 945. Accou7itants' Journal, 1899-1900,/. 139. Depreciation and sinking funds : a lecture ; by E. Guthrie. 1883. Also in Accountant, April 21, September i, 1883. Accountants' Journal, 1883-4,/. loi. Manchester C.A.S.S. Tra7is actions, 1883,/. 65. The Depreciation of factories, mines and industrial under- takings, and their valuation ; by E. Matheson. 2nd edn. 1893. The Treatment of depreciation on freehold and leasehold properties: a paper; by F. R. Goddard. 1882. The Writing off of depreciation on the wasting assets of a joint stock company: prize essay; by J. D. S. Bogle. 1890. Also in Accountant, 1889,/. 691. Accountants Journal, 1 890-1,/. 7. London C.A.S.S. Tra?tsactions, 1889,/. 221. An Auditor's duty in respect of depreciation : a lecture ; by O. H. Caldicott. Accountant, iSg6,p. 74. Accountants^ Journal, 1895-6,/. 250. Birmingham C.A.S.S. Transactions, 1895-6,/. 78. The Calculation of depreciation : a paper: by O. G. Ladelle Accountant, 1890,//. 659, 669. Accountants' Journal, 1 890-1,/. 187. London C.A.S.S. Transactions, 1890,/. 114, Corporation gas works accounts: depreciation and sinking fund: articles. Accountant, 1888,^/. 491, 496, 521, 541, $']2i. Depreciation : a paper ; by C. Ker. Accountant, 1900,/. 278. Accountants' Journal, 1899- 1900,/. 303. Accountants' Magazi7te, 1900,/. 196. Edinburgh C.A.S.S. Transactions, vol. 11,/. i. Depreciation : a paper; by W. A. Reid. Accountants' Magazine, 1897,/. 156. Depreciation : prize essay ; by M. W. Jenkinson. Accountant, 1902,/. 528. Accountants' Jour7ial, 1902-3,/. 95. Depreciation and capital expenditure in mining companies an article. Incorporated Accountants^ Journal, 1897-8,/. 180. ;i Chartered Accoimtants m England and Wales, 227 DEPRECIATION {continued). Depreciation : articles. Accountant^ 1884, November 15, 22, 29, December 13, 20, 27. Depreciation, capital expenditure, and redemption of capital [in mining companies] : a paper ; by W. H. Dawe. Accountant^ 1898,^2^. 'j'^^. Incorporated Accountants'' Journal, 1897-8,/. 170. Depreciation in relation to balance sheets : a lecture ; by F. Walmsley. Incorporated Accountayits' Journal, 1893-4,/. 8. The Depreciation of assets : a paper ; by A. E. Woodington. Incorporated Accounta7its' Journal, 1898-9,/. 50. Depreciation of assets and goodwill of limited companies : prize essay ; by F. W. Densham. Accountaftt, 1898,/. 567. Accoimtants^ Journal, 1898-9,/. 52. London C.A.S.S. Trans actio7is, 1898,/. 83. The Depreciation of assets of electric lighting companies : an article. Accountant, 1902,/. 246. Depreciation of machinery : an article. Accou7itants' Journal, 1 900-1,/. 4. The Depreciation of machinery and plant : a lecture ; by E. H. Turner. Accountant, 1894,/. 546. Accountants' Jourjial, 1894-5,/. 49. Depreciation of municipal undertakings : an article. Incorporated A ccounta?its' Journal, 1 900- 1 , /. 183. Depreciation of plant : a paper ; by G. Wilkinson. Also Leading article. Accountant, 1901, //. 952, 1031. Depreciation of shipping : a lecture ; by W. L. Jackson. Also Leading article. Accountant, i^2>(),pp. 217, 225. Accou7itants' Jourtial, 1889-90,^. 132. Depreciation of ships in relation to assessment for income tax : a paper ; by J. Cormack. Accountants' Magazine, 1897,/. 620. The Depreciation of tramways: articles. Accountant, \Z()^,pp. 392, 410, 671. Depreciation on printing plant : an article. Accou7itant,June 27, 1885. Depreciations : a paper ; by H. Vigeon. Accou7ita7it, 1897,/, 552. Electric supply companies and depreciation of assets : an article. Account a7it, 1900,/. 57. 2 2 8 Catalogue of the L ibrary of the Institute of DEPRECIATION (continued). The Evolution of a municipal balance sheet : depreciation : a paper ; by G. Swainson. Accountaiit, 1901,/. 735- How to treat renewals and repairs: a discussion; by W. Strachan, and others. h hicorporated Accountants' Journal, 1899- 1900,/. 71. ^ Incorporated Accountants' S.S.L. Transactions, 1899,/. 85. Municipal capital accounts: should assets of value be depreciated as the loans are paid off? a paper ; by G. Swainson. Accountant, 1895,/. 579' Corporate Treasurers' and Accountants' Institute Proceedi7igSy 1894-5,/. 62. Municipal trading and depreciation : articles. Accountant, \c^o\,pp. 657, 769. Municipalities and depreciation : articles. Accountant, 1902,//. 329, 376. Obligation of a company to provide for depreciation of wast- ing assets before declaring dividends : a discussion ; by W. D. Cairney, and others. Accountant, iS8g,p. 676. Accountants' Journal, 1889-90,/. 230. Wear and tear and depreciation : a paper ; by A. Murray. 1887. Also in Accountant, \Z%'j,pp. 610, 618. I Accountants Journal, 1887-8,/. 105. Witwatersrand gold mines considered as companies formed to work properties of a wasting nature : a paper ; by J. H. Pirn. Accountant, 1898,/. 676. Accountants' Journal, 1898-9,/. 63. London C.A.S.S. Transactions, 1898,/. 96. ;ii Depredations ; or, Overend, Gurney & Co., and the Greek Oriental Steam Navigation Company ; by Stefanos Xenos 1869. Also 2nd edn., 1869. De Rusett (Henry). The Treatment of exchange in Indian accounts : a lecture. Incorporated A ccoicntants' Journal, 1 899- 1 900, /. 7. Incorporated Accountants' S.S.L. T7'ansactions, 1899,/. 57. Deschanel (A. Privat). Elementary treatise on natural philosophy ; translated and edited by J. D. Everett. 6th edn. London, 1882. DESIGNS. 5^^ Patents. I Chartered Accountants in England and Wales. 229 Deverell (W. T.). Catalogue of the library of the City Liberal Club ; (corrected to August 21, 1889). Roy. 8°. Also Continuation catalogue, to March 13, 1894. Roy. 8°. London, 189Q, 1894. Dewar (Fred. C), cind others. Are large combines beneficial to commerce ? a debate. Accountant^ 1900,/. 1096. Dexter (Edward) A.C.A., and others, ' Should the power to charge the undertaking of a company in favour of debenture-holders be abolished?' a discus- sion. Accountant, jSg4, p. 118. Accoimtants' Jouriial, 1893-4,/. 257. London C.A.S.S. Transactions, i893,j2J. 187. DIALECT: ENGLISH. The English dialect dictionary ; edited by J. Wright. Vols. 1-3, A-L. Roy. 4°. London, 1898-1902. In progress. Dicey (Albert V.). Introduction to the study of the law of the Constitution. 4th edn. London, 1893. Dick (William Robertson). A Short sketch of the Beauchamp Tower, Tower of London, and guide to the inscriptions, etc. 7t.d. Dickinson (Arthur Lowes) F.C.A. Interest and sinking funds : a paper. Accountant, 1891,/. 715. Accountants^ Journal, 189 1-2,/. 154. London C.A.S.S. Transactions, 1891,/. 75. Life assurance accounts : a paper. Accountant, \ZZ'],pp. 455,464. Accountants' Journal, 1887-8,/. 71. London C.A.S.S. Transactions, 1SS7, p. 52. Dickinson (Walter Sigismund) A.C.A. The Accounts of a public gas company : a paper. Accountant, 1902,/. 386. Closing partnership accounts on a dissolution : prize essay. Accoicntanfs Journal, 1898-9,/. 289. Executorship accounts : a paper. Accotmtant, 1902,/. 313. Accountants' Journal, 1902-3,/. 39. Method and arrangement in accounts : a paper. Accotmtant, 1902,/. 188. Vouchers : a paper. Accountant, 1901,/. 14 10. 230 Catalogtie of the Library of the InstittUe of Dicksee (Lawrence Robert) F.C.A. Auctioneers' accounts. London, 1901. Auditing: a practical manual for auditors. London, 1892. 2nd edn. London, 1895. 4th edn. London, 1900. 5. lipL \W- Bookkeeping exercises for accountant students. 1899. Bookkeeping for accountant students. London, 1893. 3rd edn. London, 1900. Bookkeeping for company secretaries. 2nd edn. London, 1899. Bookkeeping ; with special reference to joint stock companies : lectures. Accountant^ 1897,//. 116, 182, 210, 235, 339, 397. Accountants Journal, 1896-7, jzJ/. 234, 329 ; 1897-8,/. 14. Comparative depreciation tables. London, 1895. Forms of accounts and balance sheets : a lecture. Accountant, 1893,//. 954, 973. Accountants' Journal, 1893-4,/. 158. Londo7i C.A.S.S. Transactions, 1893,/. 79. Goodwill and its treatment in accounts : a paper. Accountant, 1897,/. 40. Accotmtants^ Jourjial, 1896-7,/, 256. Birmingham C.A.S.S. Transactions, 1896-7,/. 36. Investigations : their object and extent : a lecture. Accountant, 1893,/. 228. Accountants' Journal, 1892-3,/. 291. Leeds C.A.S.A. Transactions, 1892-3,/. 79. The Liabilities of auditors under the Companies Acts : a paper. Accountant, 1898,/. 500. Accountants' J oicrnal, 1898-9,/. 41. Londo7i C.A.S.S. Tra7is actions, 1898,/. 49. Profits available for dividends. \^See Four lectures delivered to the I.e. A., 1894-5. London, 1895]. Solicitors' accounts. London, 1902. Dickson (Thomas Goldie). Factorships : an address. [1890.] Edinburgh C.A.S.S. Traitsactions, vol. 3,/. 45. DICTIONARY. {See also EncyclopcBdia, Gazetteer, and sub-divisions beloiv.) A Counting-house dictionary ; by R. Bithell. New edn. 1893. Dictionary catalogue. Rules for a dictionary catalogue ; by C. A. Cutter. 3rd edn. 1891. Dictionary of dates (Haydn's) and universal information. 19th edn., 1889 ; by B. Vincent. Chartered Accountants in England and Wales. 231 DICTIONARY {continued). Dictionary of national biography ; edited by Leslie Stephen [and Sidney Lee]. 63 vols. 1885-1900. ^/^^ Supplement. 3 vols. 1901. Dictionary of political economy ; ed. by R. H. I. Palgrave. 3 vols. 1 894- 1 90 1. Dictionary of quotations, from ancient and modern, English and foreign sources ; selected and compiled by J. Wood. 1893. Dictionary of science, literature and art ; new edition, edited by W. T. Brande and G. W. Cox. 3 vols. Roy. 8°. 1872. Dictionary of statistics ; by M. G. Mulhall. Imp. 8°. 1892. Dictionary of the world's press (Sell's). Imp. 8°. 1898. DICTIONARY: ENGLISH. A Dictionary of the English language ; by R. G. Latham ; founded on that of Dr. S. Johnson, as edited by H. J. Todd. 4 vols in 2. Dy. 4°. 1866-70. Lloyd's encyclopaedic dictionary ; a work of reference to the words in the English language ; with their origin, meaning, pronunciation and use [and] illustrations. 7 vols. Imp. 8°. 1895. A New English dictionary on historical principles ; edited by J. A. H. Murray [and Henry Bradley]. Vols 1-5. Imp. 4^ 1 8 8 8 - 1 90 1 . In progress. The Stanford dictionary of Anglicised words and phrases ; by C. A. M. Fennell. Roy. 4°. 1892. Webster's complete dictionary of the English language ; revised by C. A. Goodrich and Noah Porter, assisted by C. A. F. Mahn. New edn. of 1880. Roy. 4°. 1889. DICTIONARY: ENGLISH DIALECT. The English dialect dictionary ; edited by J. Wright. Vols. 1-3, A-L. Roy. 4°. 1898-1902. In progress. DICTIONARY: FRENCH. The Royal phraseological English-French, French-English dictionary ; by J. Ch. Tarver. Vol. i, English-French ; vol. 2, French-English. 4th edn. Imp. 8°. 1862-7. DICTIONARY: GERMAN. A Practical dictionary of the German and English languages ; by W. L. Blackley and C. M. Friedlander. New edn. 1872. A Universal English-German and German-English diction- ary ; by F. Flugel. 2 parts in 3 vols.; ist part, English and German ; 2nd part, German and English. 4th edn. Imp. 8^. 1 891. 232 Catalogue of the Library of the Institute of DICTIONARY: HUNGARIAN. English-Hungarian [and Hungarian-English] dictionary ; by F. de Paula Bizonfy. 1886. DICTIONARY: ITALIAN. A New dictionary of the Italian and English languages, based upon that of Baretti ; compiled by J. Davenport and G. Comelati; vol. i, Italian and English; vol. 2, English and Italian. [1877.] DICTIONARY: LATIN. A Latin dictionary founded on Andrews' edition of Freund's Latin dictionary ; by C. T. Lewis and C. Short. Imp. 8° 1886. DICTIONARY: SPANISH. A Pronouncing dictionary of the Spanish and English languages; in 2 parts, i, Spanish-English, 2, English- Spanish; by M. Velazquez de la Cadena. Roy. 8°. 1893. Digesting and tabulating accounts and returns ; by H. W. Hill. 1879. Dillon (Anthony). Suggestions for the continuous audit of public accounts : a pamphlet. London, 1880. See Auditing pamphlets, vol. i, no. 2. Dilworth (Thomas). The Young book-keeper's assistant : shewing in the most plain and easy manner the Italian way of stating debtor and creditor, etc. 7th edn. London, 1777. I2th edn. London, 1793. New edn. York, 1828. New edn. London, 1856. New edn. London, 1870. DIRECTORIES. The latest edition of the follo'wi7ig directories is in the library. In most cases there are also several previous editions of various dates. The earliest date is giveyi in parentheses : — Bedfordshire (1877), Berkshire (1877), Birkenhead {see Liver- pool), Birmingham (1876), Bristol (1870), Buckinghamshire (1876), Cambridgeshire (1875), Channel Islands (1898 only), Cheshire (1865), Cornwall (1873), Cumberland (1873), Derbyshire (1876), Devonshire (1873), Dorsetshire (1875), Durham (1873), Essex (1878), Gloucestershire (1870), Hampshire (1875), Herefordshire (1870), Hertfordshire (1878), Hull (1885), Huntingdonshire (1877), Ireland (1894 only\ Kent (1878), Lancashire (i 881), Leicestershire (1876), Chartered Accountants in Enp^land and Wales. t> DIRECTORIES {continued). Liverpool (1881), London: City, London: Post office (annually from 1856; also Directories for 1817, 1826, 1852- 55), London Suburban (1876), Manchester (1877), Middlesex (1878), Monmouthshire (i 871), Norfolk (1875), Northamptonshire (1877), Northumberland (1873), Nott- inghamshire (1876), Oxfordshire (1877), Rutlandshire (1876), Salford [see Manchester), Scotland (1878), Shrop- shire (1870), Somersetshire (1875), Staffordshire (1876), Suffolk (1875), Surrey (1878), Sussex (1878), Wales: North and Mid (1880), Wales: South (1871), Warwickshire (1876), Westmorland (1873), Wiltshire (1875), Worcester- shire (1876), Yorkshire: North and East Ridings (1872), Yorkshire: West Riding (1877). Accountants. — The Accountants' directory for 1877. Clergy. — Kelly's Clergy list. Latest edition. Directors. — The Directory of directors, 1880 to date [except 1883]- Medical men. — The Medical directory. Latest edition. Newspapers. See under Newspaper. Telegraphic addresses. — Sell's directory of registered tele- graphic addresses. 1903. DIRECTORS. The Director's handbook; by F. W. Pixley. 1886. Also 2nd edn., 1890; 3rd edn., 1900. The Directory of directors, 1880 to date [except 1883]; by T. Skinner. Responsibilities of directors and working of companies under the Companies Acts, 1862-1900; by A. Pulbrook. 1901. The Shareholders', directors' and voluntary liquidators' legal companion ; by F. B. Palmer. 17th edn. 1897. Directors and their responsibilities : a paper ; by G. A. Fisher. Accotcntcmf, 1893? P- 883. Directors' qualifications : an article. Accountant^ 1902,/. 542. Directors v. auditors : articles. Accountant, 1894,/^. 29, 53, 173, 839 ; i?>9S,PP' 349, 589, 693, 1045 ; 1900, pp. 95, 365 ; 1902, pp. 276, 407. The Liabilities of company promoters and directors : an article. Accountant, 1901, p. 353. 234 Catalogtte of the Library of the Institute of DISCLAIMER. Disclaimer by trustees in bankruptcy : a paper ; by H. Jacobs. Accountant^ 1900,/. 162. Accountants^ Journal, 1899- 1900,/. 276. London C.A.S.S. Transactions, 1899,/. 122. The Disclaimer of onerous property in bankruptcy : a lecture; by R. Ringwood. Accountant, iZZ7,p, 47. Accountants^ Journal, 1886-7,/. 201. The History and present practice of disclaimer in bankruptcy : articles. Accountant, 1902,//. 537, 557. Transfer of fixtures on bankruptcy and disclaimers : an article. Incorporated Accountants' Journal, 1895-6,/. 118. DISCOUNT. Discount tables. See Proportion and other tables ; by J.R.Welch. 1890. Notes upon interest, discount and profit and loss ; by G. Johnson. 1896. Trade discounts : a paper ; by J. W. Heaps. Accountant, 1895,/. S^o* Accountants^ Journal, 1895-6,/. 42. DISCOVERY. See Interrogatories. DISTRICT COUNCILS' ACCOUNTS. See Book-keeping: district council. DIVIDEND. {See also Pro/it.) Challoner's dividend tables, showing interest to purchaser on stocks, at prices from ;^5o to ;^200, on dividends ranging from I to 10 percent, per annum, with fractional parts ; by T. D. Challoner. 2nd edn. 1889. Appreciation of assets and dividends : an article. Accountant, 1900,/. 668. Corporate dividends : an address ; by C. C. Reckitt Accountant, 1901,/. 1192. Dividends and capital : a paper ; by W. C. Smith. Accountants^ Magazine, 1902,/. 12. Dividends and profits : articles. Accountant, 1902,//. 120, 152, 519. Dividends out of capital : articles. Accountant, 1890,//. 407, 419. Chartered Accountants in E^igland and Wales. 235 DIVIDEND {continued). Judicial dicta and legislative restrictions on the payment of dividends out of revenue : a lecture ; by W. P. Beale. Also Leading article. Accountant^ 1900, ^ 1083; 1901,/. 104. Birviingham C.A.S.S. Transactioiis^ 1900-1,/. 54. Obligation of company to provide for depreciation of wasting assets before declaring dividends : a discussion ; by W, D. Cairney, arid others. Accoiintimt, 1889,/. 676. Accountants' Journal^ 1889-90,/. 230. Payment of dividend out of capital : a paper; by J. W. Best. Also Leading articles. Accoimtant, December 5, 19, 1885. Accountants' J ournat^ 1885-6,//. 134, 145, 152. The Payment of dividends in shares; an article. Accountajit, 1899,/. 845. The Payment of dividends out of capital: articles. Incorporated Accountants^ Jourfiaty 1898-9,//. 71, 227. The Payment of dividends out of capital : liability of directors : an article. Accountant^ K^i^p. 385. DOCTORS' ACCOUNTS. See Auditing: medical men's accounts, Book-keeping : medical men's. Dodd (Arthur Francis) F.C.A. Corn options and cotton futures : their object, and effect upon commercial transactions : a lecture. London, 1901. Also in Accountant^ 1901,//. 779, 804. London C.A.S.S. Transactions^ igoi,p. 55. The Duties of chartered accountants on the conversion of private concerns into limited companies : a paper. Accountant, 1896,/. 346. Accountants Journal, 1896-7,/. 21. Railways and their financial records : a paper. London, [1895]- Also in Accoicntant, i^9S^PP' ^o? 129. A ccoicnta7its' Journal, 1894-5,/. 321. The Uses of a journal : a paper. Accountaitt, 1894, /. 69. Accountants Journal, 1893-4,/. 240. Dodd (Frank). Arrangements between debtors and creditors : a collection of precedents ; with introduction by H. Bolland, F.C.A. 2nd edn. London, 1884. 236 Catalogue of the Library of the Institute of Dodson (James). The Accountant : or, the method of book-keeping. Dy. 4°. London, 1750. Dominion accountant; by W. R. Orr. 1872. Donald (T.). Accounts of gold mining and exploration companies. London, 1897. Donn (Benjamin). The Accountant and geometrician : containing the doctrine of circulating decimals, logarithms, book-keeping, and plane geometry. London, 1765. Dorrington (W. E.). The Currency question practically considered from a com- mercial and financial point of view. [Manchester, 1893. See Bimetallism pamphlets, vol. i, no. 12.] DOUGLAS, HERON, AND CO. The Precipitation and fall of Messrs. Douglas, Heron, and Company, late bankers in Air ; with the causes of their distress and ruin, investigated and considered, by a com- mittee of inquiry. Dy. 4''. 1778. Douglas (John Monteath). Gold and silver money, a vital British home question. [London, 1893. See Bimetallism pamphlets, vol. i, no. 15.] Douglas (Thomas). The Powers, duties and liabilities of executors : a lecture. Incorporated A ccountants' Journal^ 1 897-8, /. 5 5. Incorporated A ccountants' S. S. L. Trans actio7is^ 1897,/. 125. Douthwaite (W. R.). Catalogue of the books in the library of the Honourable Society of Gray's Inn. Roy. 8°. London, 1888. Douthwaite (William). Notes on banking : a paper. Accountant^ 1900,^. 1059. Accoimtants^ Journal^ 1 900-1,/. 177. Dowell (Stephen). The Acts relating to the income tax. 5th edn., revised, altered and enlarged, with notes, decisions, procedure, etc. ; by J. E. Piper. London, 1902. The Acts relating to the tax on inhabited dwelling-houses, with references to the decisions on the subject. London, 1893. Chartered Accountants in England and Wales. 237 Dowling (Daniel). A Complete system of Italian book-keeping according to the modern method. 2nd edn. Dublin, 1770. 3rd edn. Dublin, 1775. Dowson (J. Emerson). Decimal coinage, weights and measures : a paper. Roy. 8°. London, 1891. DRAPERS' ACCOUNTS. 5^^ Book-keeping: drapers'. Draughon (J. F.). Draughon's practical bookkeeping illustrated, for self-instruc- tion by home study, etc. Nashville [U.S.A.], 1897. Dream of a Warringtonian ; by A. Bennett. 1900. Dream of an Englishman ; by A. Bennett. 1893. Dredging and dredging companies in New Zealand : an address ; by W. Brown. Accountant^ 1900,^. 169. Drummond (Arthur). On the mode of conducting an audit : prize essay. Accountant, iZgi^pp. 341, -^Jj. Accountants' Joiir7tal^ 1891-2,^. 32. DUBLIN. Calendar of ancient records of Dublin ; by Sir J. T. Gilbert ; illustrated with facsimiles. Vols. 1-8. [Vol. 8 edited by Rosa M. Gilbert.] Roy. 8°. 1889-1901. Dubois (E.). La Tenue des livres en partie double apprise en 24 heures. Paris, [1879]. Duguid (Charles). The Story of the Stock Exchange : its history and position. London, 1901. Dumbell's bank trial : articles. Accountant, 1900,//. 1045, 1069, 1133. DUNDEE BANKING COMPANY. A Century of banking in Dundee; being the annual balance sheets of the Dundee Banking Company, from 1764 to 1864; by C. W. Boase. 2nd edn. 1867. Dunderdale (Charles). The Responsibilities of trustees: a lecture. Accounta7it, 1890,^/. 482, 510. Accountants' Journal, 1 890-1,/. 157. Ma?ichester C.A.S.S. Trajisactions, 1889-90,/. 103. Dunlop (Nathaniel). The Bimetallic heresy: 2nd paper. Glasgow, 1896. 238 Catalogue of the Library of the Institute of Dunn (Thomas). The Importance of bookkeeping to traders: a paper. Accou7ttajit^iZ9Z,p.6S7. Durandu (Arthur). Landlord and tenant : a lecture. Accountant^ August \^ 1885. A ccou?ita?its^ Journal, 1885-6,/. 68. Durose (Arthur) F.C.A. Uniformity of practice in the certificate and requirements of auditors under the Companies Act, 1900, and in the report to shareholders ; a paper. Accounta7tt^ 1902,/. 575. Accountants' Journal, 1902-3,/. 44. Dyer (Charles Edwin). Auditors, and the audit of municipal accounts : a paper. Accou?ttant, 1895,/. 584. Corporate Treasurer^ and Accountants Institute Proceedings, 1894-5,/. 81. Ma?ichester C.A.S.S. Transactions, 1896-7,/. 90. Small Dwellings Acquisition Act, 1899: a paper. Accounta?it, 1901,/. 922. Dyer (S.). A Common-sense method of double-entry bookkeeping, on first principles, as suggested by De Morgan; part i, theoretical; part 2, practical. London, 1897. Easton (H. T.). The Practice of banking, with special reference to book- keeping : two papers. Accountant, 1899,//. 75 1> 11^- Accou7ita7its' Journal, 1899-1900, /. 107. London C.A.S.S. Tra?isactiojis, 1899,/. 39. See also tinder Jackson (George). Easton (James Marshall). The Liabilities of auditors of companies, with especial reference to the Companies Act, 1900: a paper. Accounta7it, 1901,/. 501. Accountants' J our7ial, 1901-2,/. 26. Eastwood (Thomas Crossley). Debentures : a lecture. Accou7ita7it, 1 89 1,/. 699. Accou7ita7tts' Jour7ial, iZc)i-2,p. 124. Manchester C.A.S.S. Tra7isactio7is, 1890-1,/. 237. Economic Journal : the journal of the British Economic Association, vol. 2, 1892, vol. 4, 1894 to date, [A/so Index to vols, i-io, 1891-1900.] Chartered Accountants in England and Wales, 239 ECONOMICS. See Political Economy. Economist, Weekly Commercial Times, Bankers' Gazette, and Railway Monitor, vol. 46, July, 1888 to date. Fcp. fol. Eddis (Arthur Shelly). Principles of the administration of assets in payment of debts. London, 1880. Eddis (WUton C). Auditing : a paper. Accotmta?itj 1899,/. 231. Eddis (Wilton C.) and Tindall (William B.). Manufacturers' accounts. Toronto, 1902. Edgar (Robert Ashburn). The Termination of building societies : a lecture. Ma7ichester C.A.S.S. Transactions^ 1884,/. 153. EDINBURGH. Edinburgh Chartered Accountants Students' Society : trans- actions, vol. I, 1886-8 to date. Edinburgh, 1887, etc. Edinburgh Society of Accountants. See Society of Accountants in Edinburgh. Edmonds (William) F.C.A. The Audit of corporation accounts: a paper. Accountant^ iZ()6, p. 1025. Accountants' Journal^ 1896-7,/. 201. Londofi C.A.S.S. Transactions^ 1896,/. 150. Building societies' accounts : a paper. [London, 1893.] See Book-keeping pamphlets., vol. i, no. 4. Accountant^ 1893,/. 1055. Accountants^ Journal, 1893-4,/. 179. London C.A.S.S. Transactions, 1893,/. 125. Corporation accounts : a paper. Accountant, iSSg,pp. 265, 284, 298. Accountants' Journal, 1889-90,//. 121, 144. London C.A.S.S. Transactions, 1889,/. 23. Edmunds (Lewis). The Law and practice of letters patent for inventions. 2nd edn., by T. M. Stevens. Roy. 8°. London, 1897. EDUCATION. {See also Accou7itancy education. Schools.) The State in its relation to education ; by H. Craik. 1884. Commercial education in the secondary school : an address ; by J. B. Clark. Accountants'' Magazine, 1902,/. no. 240 Catalogice of the Library of the Institute of EDUCATION (continued). A Commercial faculty : its limitations and possibilities : a paper; by T. D. Neal. Accounta?it, 1902,/. 397. Birtni72gha7n C.A.S.S. Trajisaaions, 190 1-2,/. 182. London Chamber of Commerce : report of proceedings at a conference on commercial education, 1898. Fcp. fol. London County Council Technical Education Board : report of the special sub-committee on commercial education [1897-8]. Fcp. fol. I The Place of the science of accounts in collegiate commercial education: an address; by C. W. Haskins. Accountant, 1901,/. 812. Professional education in the United States : University of New York ; college department, 2nd annual report, 1899, vol. 2 ; prepared by H. L. Taylor. 1900. Edwards (Allen) Z^.^:'.^. Address : Birmingham Students' Society. Accountant, \Z%c),p. 623. Accoimtants' Journal, 1889-90,/. 202. The Bankruptcy Act, 1883, and its operation and adminis- tration in Birmingham : a paper, 1889. London, [1889]. Also in Accountant, \Z'&%pp. 317, 331. Accountatits^ Journal, 1889-90,/. 49. Bills of exchange : a lecture. Accou7ita7it, Dece77iber i, 8, 15, 1883. Accountants' Jour7ial, 1883-4,/. 180. Income tax : a paper. Accou7ita7it, 1886,/. 7. Accountants' Journal, 1885-6,/. 166. Probate accounts : a lecture. Accoimtant, Nove77tber 15, 1884. Accou7ita7its' Jour7ial, 1884-5,/. 395' Some professional views upon bankruptcy and private arrangements : a paper. Accou7ita7tt, 1890,//. 696, 705. Accou7itants' Joicr7ial, 1 890-1,/. 210. Manchester C.A.S.S. Transactio7ts, 1890-1,/. 64. Suggested reforms in bankruptcy law and administration; a lecture. Accountant, 1895,//. 987, 10 10. Accou7ita72ts' Jour7ial, 1895-6,/. 241. Ma7ichester C.A.S.S. Transactio7is, 1895-6,/. 126. Edwards (Allen) F.C.A. and Popple (Arthur). The Institute of Chartered Accountants in England and Wales : Midland Counties Branch Library [catalogue], 1901. [Birmingham], 1901. Chartered Accotmtants in England and Wales. 241 Edwards (George). Books of account : a paper. Accountant^ 1899,/. 617. Edwards (George William). The Question of privilege as between solicitor and client under the Bankruptcy Acts : a paper. Accountant^ 1898, j^. 969. Edwards (William Rea) A,C,A, Debentures : a paper. Accounta7tt^ 1890,/. 323. Accountants' Journal^ 1 890-1,/. ']']. London C.A.S.S. Transactions, 1890,/. 26. Legacy, succession, and estate duty : a paper. Accountant, 1893,/. 220. Accountants' /ournat, 1892-3,/. 284. London C.A.S.S. Transactions, 1892,/. 203. Ehrhardt (Albert). The Alterations in the law of bankruptcy effected by the Bankruptcy Act, 1890 : a lecture. Accountafit, 1891,/. 417. Accountants' Journal, 189 1-2,/. 29. Eiloart (Ernest). See under Hart (Henry Wyatt). Eldridge (Arthur) F.C.A. Kain's commercial book-keeping : columnar system. London, 1882. ELECTRIC LIGHTING. {See also Auditing: electric lighting accounts, and Book-keeping : electric lighting.) Michael and Will on the law relating to gas, water, and electric lighting. 4th edn., by J. S. Will. Roy. 8°. 1894. The Depreciation of assets of electric lighting companies : an article. Accoic7itant, 1902,/. 246. Electric supply companies and depreciation of assets : an article. Accountant, 1900,/. 57. Elements of book-keeping, for schools ; printed and published by direction of the Commissioners of National Education, Ireland. Dublin, 1850, 1859, 1863, 1870, 1872, 1882. Elenco cronologico delle opere di computisteria e ragioneria venute alia luce in Italia dal 1202 sino al 1888. 4* ed°®. Folio. Roma, 1889. Q 242 Catalogue of the Library of the Institute of Elgar (William Daniel), and others. The Stating of a balance-sheet : a discussion. htcorporated A ccou7ii ants' Journal, 1 900- 1 , /. 192. Incorporated Accoiciitants' S.S.L. Tra7is actions, 1901,/. 69. Surprise visits of auditors : a discussion. Incorporated A ccounta7its' Jour?tal, 1 900- 1 , p. 96. Incorporated Accountants' S.S.L. Transactions, 1900,/. 120. What is gross profit? a discussion. Incorporated Accou?tta7its' Journal, 1 898-9, p. 217. Incorporated Accountants^' S.S.L. Tra7tsactions, 1898,^. 167. Elgood (Edgar John). See under Walker (W. Gregory). EUerman (John Reeves) F.C.A. The Companies Acts, 1862-80: a lecture. Accountant, Jime 30, 1883. A ccou7tt ants' Journal, 1883-4,/. 96. Elliott (George). Bills of exchange : a paper. Lo7idon C.A.S.S. Tra7isactions, 1888,/. 210. Mercantile law (principal and agent) : a lecture. Accountant, \Z%Z,pp. 27, 38. Accountants' J our7ial, 1888-9,/. 10. London C.A.S.S. Transactions, \ZZ'j,p. 188. Elliott (John). A Borough treasurer's experiences in connection with income tax assessments : a paper. Corporate Treasurers' and Accounta7its' Institute Proceedings, 1888,/. 14. Local Government Act (financial clauses) : a paper. Corporate Treasurers' and Accountants' Institute Proceedings, 1890,/. 30. Rating procedure : a paper. Corporate Treasurers' a7id Accou7ita7its' histitute Proceedings, 1892,^.65. Ellis (Arthur Mackay). A Guide to the House Tax Acts. London, 1885. A Guide to the Income Tax Acts. 3rd edn. London, 1893. Ellis (Guy). Appreciation of gold and its effect on investments. London, [1895. See Bimetallism pamphlets, vol. i, no. 14]. Elworthy (W. R.) and Campling (Claude C). Book-keeping for traders, manufacturers and companies. London, 1900. 2nd edn., London, 1901. EMBEZZLEMENT. See under Fraud. Chartered Accountants z?i Bfigland and Wales, 243 Emden (Alfred) Judge. The Complete annual digest of every reported case for 1883 [to 1893]. II vols. London, 1884-94. The Winding-up of companies and reconstruction. 6th edn., by H. Johnston. London, 1902. Emery (George Frederick). Patent law : a lecture. Incorporated Accoimtants' Journal^ 1898-9,/. 115. hicorporated Accountants' S.S.L. Transactions^ 1898,/. 115. Empties : the treatment of empties : articles. Accou7ita7it^ Journal^ 1 900-1,//. 161, 219. Enchiridion clericale : or, a manual of precedents in clerkship, ^/r.; by R. G. 2nd edn. 1712. ENCYCLOPEDIA. {See also Dictiofiary.) The Business encyclopaedia and legal adviser ; by W. S. M. Knight. 6 vols. 1902-3. A Cyclopaedia of commerce, mercantile law, finance, com- mercial geography and navigation : by W. Waterston. New edn. [? 1846.] Encyclopaedia Britannica : a dictionary of arts, sciences and general literature. 25 vols., including index vol. 9th edn. Dy. 4°. Edinburgh, 1875-89. ^/j^ new volumes, constitut- ing, with [the above], the loth edition ; being vols. 25 [-33] of the complete work, and index vol. Dy. 4°. Edinburgh and London, 1902-3. Encyclopaedia of the laws of England : a new abridgment under the editorship of A. W. Renton. 12 vols. [1897-8.] Insurance cyclopaedia ; by C. Walford. [A-Hand only.'] 5 vols. 1 87 1 -8. Lloyd's encyclopaedic dictionary : a work of reference to the words in the English language ; with illustrations. 7 vols. Imp. 8°. 1895. Endacott (H.). Local Government Act, 1888 : adjustment of financial relations : a paper. Corporate Treasurers^ and Accou7itants' Institute Proceed- i7igs, 1889,/. 17. Endowment assurances : an address ; by H. W. Andras. 1895. ENGINEERING ACCOUNTS. See Book-keeping: engineer- ing. ENGLISH DICTIONARY. 5^^ Dictionary : English. 244 Catalogue of the Library of the Institute of ENGLISH HISTORY. {See also Constitutional Jiistory, ajtd London.) The Annals of our time; from June 20, 1837 to [June 20, 1887] ; by J. Irving. 2 vols. 1889-90. A Short history of the English people [to 1874]; by J. R. Green : illustrated edition ; ed. by Mrs. J. R. Green and Miss Kate Norgate. 4 vols. Roy. 8°. 1892-4. English merchants companion, etc. ; by R. Dafforne. 4th edn. 1700. [For full title see under author^ English system of book-keeping (Jones's). See 7ifider Jones (Edward Thomas), and under Jones (Theodore). Ennis (George) a7id Ennis (George Francis Macdaniel). The Registration of transfers, of transferable stocks, shares and securities, with the Forged Transfers Acts, and forms. London, 1893. EQUITY. Institutes of the jurisdiction and of the equity jurisprudence and pleadings of the High Court of Chancery, with forms, etcr, by W. Griffith. 1868. A Practical exposition of the principles of equity, illustrated by the leading decisions thereon ; by H. A. Smith. 2nd edn. 1888. A Selection of leading cases in equity, with notes ; by F. T. White and O. D. Tudor. 7th edn., by T. Snow, assisted by W. F. Phillpotts and C. R. Sillem and R. B. Phillpotts. 2 vols. Roy. 8°. 1897. ERRORS. See under Fraud, and Balancing. ESTATE ACCOUNTS. See Book-keeping : estate accounts. Estate and record book for use in insolvency cases ; by [G. G.] Poppleton and [C. T.] Appleby. Folio. n,d. Estate cash book ; [by C. Larking]. Obi. fol. [? 1900.] ESTATE DUTY. See Death duties. ESTATE MANAGEMENT. Estate management : a paper ; by J. M. Wade. Accountant^ 1891,^2^, 815, Accountants^ Journal^ 189 1-2,/. 170. The Management of agricultural estates : a lecture ; by A. Guild. 1897. Accountant^ 1897,//. 299, 322, 2^7'^, 402, 418. Edinburgh C.A.S.S. Transactions^ vol. 9,/. 25. ESTATE OWNERS' ACCOUNTS. See Book-keeping: estate owners'. Chartered Accountants m England a7id Wales, 245 Evans (D. Morier). The Commercial crisis, 1847- 1 848: facts and figures in relation to the railway mania, the food and money panic and the French revolution, etc. London, 1848. 2nd edn., enlarged, 1849. Facts, failures and frauds : revelations, financial, mercantile, and criminal. London, 1859. The History of the commercial crisis, 1857-58, and the Stock Exchange panic of 1859. London, 1859. Evans (Frank). Bills of sale : a lecture. Accountant^ 1886,//. 475, 485, 500, 511. Accomitants' Journal^ 1886-7,/. 92' Liquidations under the Companies Acts : a lecture. Accountants^ Journal, 1884-5,//^. 320, 327. Practice of the Chancery Division. London, 1881. See also under Palmer (Francis Beaufort). Evans (J. Meredyth). Exemplification of a system of accounts for County Councils, Corporations, Urban and Rural District Councils, etc. Fcp. fol. London, 1897. Evans (Patrick Fleming). The Solicitor's Remuneration Act, 1881, and the general order made in pursuance thereof, with notes and tables. London, 1883. Evans (Robert John) F.C.A. Address: Sheffield Students' Society, 1888. Accountant, 1888,/. 770. Accountants^ Journal, 1889-90,/. 17. Colliery accounts : a paper. Accountant, 1886,/. 51. Accountants^ Journal, 1885-6,/. 156. Evans (W. R.). Rustic walking routes in the London vicinity ; west-to-north district, etc. 3rd edn. London, 1894. Evans (William). The Law relating to the remuneration of commission agents. 2nd edn., by W. de B. Herbert. London, 1900. 246 Catalogue of the Library of the Institute of EVIDENCE. Hints upon the law of evidence: a lecture; by H. A. McCardie. Accountant, 1899,/. 280. Accountants' Journal, 1898-9,/. 332. Birmingham C.A.S.S. Transactions, 1898-9,/. 45. How to receive and give evidence: a paper; by W. H. Shawcross. Accountant, 1898,/. 67. Accountants^ Journal, \Z<^']-Z, p. 257. Manchester C.A.S.S. Transactions, 1897-8,/. 31. EXAMINATIONS (GENERAL). {See also Students.) The Accountants' Preliminary Examination course; by H. F. Lynch. [1895.] The Articled clerk : a paper; by G. van de Linde. 1895. See Accountancy pamphlets, vol. i, no. 10. Accountant, iSgs,pp. 946, 969. Accountants' Journal, 1895-6,/. 193. Birmingham C.A.S.S. Transactions, 1895-6,/. 5. London C.A.S.S. Transactions, 1895,/. 149* Examinations : addresses to students : articles. Accountants' Journal, 1884-5,//. 3^2, 377, 393, 414. Hints on studying for an examination; by T. F. Uttley. Accountants' Journal, 1889-90,/. 3. Hints to examinees. Accountants' Magazine, 1897,/. 653. Preparation for examination in bookkeeping, accounts and auditing : a paper ; by W. T. Butterfield. Accountant, 1900,/. 11 74. Accountancy. — Examination notes: accountancy: a paper; by P. Child. Accountant, 1895,/. loi. A ccount ants' Journal^ 1894-5,/. 30 1 . London C.A.S.S. Transactions, 1894,/. 187. Book-keeping. — Bookkeeping examination questions: Union of Lancashire and Cheshire Institutes, 1895. Accountants' Journal, 1895-6,/. 68. Examinations in book-keeping : a paper ; by T. F. Uttley. Accountajtti Journal, 1890-1, ^ 27. Examination questions in book-keeping by double entry, with answers ; by J. Hunter. 1863. Examination questions in bookkeeping ; by E. Harlow. ' 1894. Examinations in book-keeping : a paper; by T. F. Uttley. Accountants' Journal, 1 890-1,/. 27. Chartered Accotmtants in England and Wales. 247 EXAMINATIONS (GENERAL) {continued). Examinations in office-work and book-keeping : West Riding of Yorkshire County Council, 1897. Accountants' Journal, 1897-8,/. 56. The Intermediate [solicitors'] examination guide to book- keeping : the examination questions with the answers ; by E. H. Bedford. 2nd edn. 1875. Owens College book-keeping papers, 1896. Accountants' Journal, 1896-7,/. 27. Practical papers in civil service book-keeping : by G. E. Skerry and E. Jonas. [1886.] Test questions on book-keeping ; by T. F. Uttley. Accountants^ Journal, \ZZ(^-<^o, p. ZZ\ 1891-2,/. 27. Executorship accounts. — Test questions on executorship accounts ; by T. F. Uttley. Accountants' Journal, 1 890-1,/. 3. Law. — Test questions on company law ; by T. F. Uttley. Accountants' Journal, 1889-90,/. 215. Test questions on legal points in accountancy, with answers. Incorporated Accountants' Journal, 1896-7,//. 52, 72, 83, no, 126, 143, 159, 179, 190 ; 1897-8,//. 14, 29, 46, 61, IT, 97, 116, 137, 157, 176, 192, 209 ; 1898-9,//. 14, 31, 66, 84, 104, 121, 145, 163, 185, 206, 221, 237 ; 1899-1900,//. 15, 42, 64, 80,99, 120, 135, 151, 168. EXAMINATIONS: SPECIAL SOCIETIES, ETC. Australasian Societies. — Law examinations: a paper; by Dr. Milne. Sydney Institute oj Public Accountants' Conference, 1901. See also Queensland Institute of Accountants' Reports, 189Q-1900, etc. Certijied Public Accountants. See University of the State of New York. Chartered Accountants of Scotland. See Scottish Chartered Accountants' General Examining Board. Incorporated Accoimtants. See Society of Accountants and Auditors. Institute of Chartered Accountants in England and Wales. — Examination questions, 1882 to date. The Accountants' Manual : the questions set at the Institute of Chartered Accountants' examinations ; [Intermediate and Final from December, 1884 to date\ Preliminary from June, 1894 to date\ ; with answers thereto, etc. 248 Catalogue of the Library of the Institute of EXAMINATIONS: SPECIAL SOCIETIES, ETC. (^^;^//««^^). The Students' Telephone: Chartered Accountants' Inter- mediate and Final Examination questions and answers [by H. F. Lynch, etc\ June, 1887 to date. [From June, 1892 it contains also the Preliminary questions and answers.] Cr. 4°. The Accountants' Preliminary Examination course; by H. F. Lynch. [1895.] The Chartered Accountants' examination guide and students' help to self-preparation for the intermediate and final examinations ; by G. P. Norton and H. F. Lynch. 1887. Revise work for accountant students: a digest of all the questions in the examination law papers, from July, 1882 to June, 1891 ; by H. F. Lynch. [1891.] The Final examinations of the Institute : a lecture ; by F. W. Smyth. Accountants* Journal^ 1883-4,/. 237. Hints on preparation for the examinations of the Institute. Accountants' Journal, 1896-7,//. 114, 135, 159. [Hints to candidates for the intermediate and final examina- tions] ; by A. H. Pownall. Accountant, 1891,/. 300. Accountants' Journal, 1 891-2,/. 20. Manchester C.A.S.S. Tra7is actions, 1 890-1,/. i. How to prepare for chartered accountant examinations : a paper; by J. A. Carlill. London, 1900. Also 171 Accountant, 1900,/. 311. Accountants'* Journal, 1 900-1,/. 11. How to prepare for the intermediate and final examinations of the Institute : a discussion ; by F. N. Keen, and others. London C.A.S.S. Transactions, 1892,/. 233. How to prepare for the intermediate and final examinations of the Institute of Chartered Accountants : prize essay ; by ' Examined ' [W. P. A. Banks]. Also Essay by * Tourbatt.' Accountants'* Journal, 1895-6,//. 143, 144. Institute examinations : a paper ; by A. C. Bourner. Accountants* Journal, 1884-5,/. 424. The Institute examinations: a paper; by A. Dangerfield. London C.A.S.S. Transactions, 1887,/. 83. The Institute examinations : a paper ; by W. Harris. Manchester C.A.S.S. Transactions, 1884,/. 131. Recent cases and statutes bearing on the law subjects of the examination : a paper ; by T. M. Stevens. Accou7itant, 1889,//. 349) 360; 1894,/. 992. Accou7ita7iti Jour7tal, 1889-go,//. 134, 156; 1894-5,/. 219. London C.A.S.S. Tra7isactions, 1889,/. 70; 1894,/. 99. Charte7'ed Accountants in England a^id Wales. 249 EXAMINATIONS : SPECIAL SOCIETIES, ETC. {continued). What to read and how to read it ; or Hints to candidates for A. C A. : a lecture ; by H. F. Lynch. Manchester C. A. S.S. Transactiojis^ 1886,^. 30. Questions set for preliminary and final examinations, in July, 1882 ^«^ December, 1882. Accountant, August 26, Septembers, 1882 ; March 3, 10, 1883. Questions (preliminary, intermediate and final) set in June, 1883 ; and answers. Accountaftt, i883,/^//>' 7, August^, September Z, 15, October 6, 27, November 3, 24. Accountants' Journal, 1883-4, pp. 60, 68, 90, 106, iii, 126, 129, 149, 166, 179. Intermediate examination papers, December, 1883, and answers. Accou7ita7tts'' Journal, 1883-4,//. 215, 240, 263. Debates on Institute examination questions [June, 1883, etc?^ Manchester C.A.S.S. Transactions, 1883, p. 142 ; 1884, pp. 42, III. Discussion [on] examination questions [December, 1884 and June, 1885] ; by W. R. Clarke, and others. Manchester C.A.S.S. Transactions, 1889-90,/. 42. Discussion on examination questions, June, 1886. Accountants' Journal, 1887-8,/. iii. Discussion on the examination questions, December, 1886. Accoimtants' Journal, 1887-8,/. 125. Lofidon C.A.S.S. Transactions, 1887,/. 8. Discussion on the examination questions, March, 1887. Lofido7i C.A.S.S. Tra?isactio7ts, 1887,/. 71. Discussion on [June, 1887] examination questions; opened by C. R. Wainwright. Manchester C.A.S.S. Transactio7ts, iZ^j,p. 96. Discussion on examination questions, June, 1889; by A. S. Brewis, and others. Accou7ita7it, 1890,/. 335. Accou7itants^ Journal, 1 890-1,/. 138. Ma7ichester C.A.S.S. Tra7isactio7ts, 1889-90, p. 13. Discussion on examination questions ; by A. W. Retchford, and others. Ma7ichester C.A.S.S. Tra7isactio7is, 1894-5,/. 15. Paper on some of the bookkeeping and auditing questions set at the June examinations [1898]; by P. Child. Accou7ita7it, 1898,/. 1264. Accoimta7its' Jour7ial, 1898-9,/. 241. B,/. 173. 250 Catalogue of the Library of the Institute of EXAMINATIONS: SPECIAL SOCIETIES, ETC. {continued). Discussion on examination questions, December, 1900; by D. C. Wilson, and others. Accoimtaiit^ 1901,/. 849. Accountants' Journal^ 190 1-2,/. 130. London C.A.S.S. Tra7tsactio7is^ 1901,/. 39. Discussion on examination questions, June 1901 ; by W. C. Tomlinson, and others. Accotcntant^ 1901,/. 1169. Lo7tdon C.A.S.S. Transactions., 1901,/. 152. The Recent [June, 1901] examinations of the Institute: articles. Accountants' Journal., 19c 1-2,//. 93, 117. Discussion on the questions, December, 1901 : London Students' Society. Accountant., 1902,/. 207. Accountants' Journal., 1901-2,/. 291. Institute of Chartered Accountants in Ireland. — Papers set for Preliminary Exajminations, December, 1890, ^;?<^ December, 1891. Papers set for the Preliminary, Intermediate and Final examinations, June, 1900, December, 1900. Institute of Chartered Accountants in Ontario. — Charter, by- laws and questions set at the examinations, 1897. Questions set at Final Examination, May, 1897. Accotmtant, 1897,/. 548. New Zealand Incorporated Institute of Accountants. — Papers set October, 1899. Scottish Chartered Accountants' General Examining Board. — Examination papers, December, 1893, June and December, 1894, June and December, 1895. Fcp. fol. Papers set December, 1893 (with answers by G. Lisle), December, 1896, June, 1897, December, 1897, June, 1898, December, 1899, June, 1900, June, 1901, December, 1901. Papers set December, 1896, with answers. Accountants Magazine., 1897,//. 44, 130, 263. Papers set June, 1897 ; with answers by H. C. Anderson. Accountants' Magazine., 1897,//. 449, 573. Papers set December, 1897 ; with answers. Accoimtaitts' Magazine., iZc^Z^pp. 50, 117. Papers set June, 1898; with answers. Accountajits^ Magazi?ie., 1898,//. 400, 456, 515. Papers set December, 1898 ; with answers by W. Annan. Accotmtants' Magazine., 1899,//. 43, 123, 198, 268. Papers set June, 1899 ; with answers by R. Hemphill. Accoujitants' Magazine^ 1899,//. 443, 501, 567, 631. Chartered A ccoimtants in England and Wales. 251 EXAMINATIONS : SPECIAL SOCIETIES, ETC. {continued). Papers set December, 1899 ; with answers. Accountants' Magazine, 1900,//. 43, 92, 155, 311, 388. Papers set June, 190x3 ; with some answers. Accountants' Magazine, 1900,//. 428, 497. Papers set December, 1900 ; with some answers. Accoimtants^ Magazine, 1901,//. 50, 114, Papers set June, 1901 ; with some answers. Accoimtants' Magazine, \<^Q\,pp. 388, 451. Papers set December, 1901 ; with observations on them by A. K. Conner. Accou7itants' Magazine, 1902,//. 51, 120. Society of Accountants a?id Auditors. — Questions set at the Preliminary, Intermediate and Final Examinations, December, 1896. Examination papers, 1897 to date. See List of members. Questions and answers, Intermediate and Final Examina- tions, June, 1900 to date. Cr. 4°. The Preparation of a student for the accountancy portion of the Society's final examination : a lecture ; by T. W. Meats. Incorporated Accou?ita7its' Jour7ial, 1901-2,/. 105. Incorporated Accountants^ S.S.L. Transactioiis, 190 1,/. 146. Selection of questions, with answers, Final and Intermediate Examinations, June, 1889. Incorporated Accountants' Journal, 1889-90,//. 28, 34, 47. Final examination, June, 1890; questions with answers. Incorporated A ccountants^ Journal, 1 890- i,p. 115. Final examination, June, 1891 : selection of questions with answers. Incorporated Accountants' Journal, 1 89 1 -2, /. 48. University of the State of Nezv York. — Certified public accountants' examination questions, 1896. See Broaker and Chapman's American Accountants' Manual, vol. i. University of the State of New York : second accountant examination, June, 1897. Accountant, \Z^'j,p. 781. University of the State of New York : college department, 2nd annual report, 1899: vol. 2, professional education in the United States, prepared by H. L. Taylor. 1900. Examination questions : certified public accountants, 1900. Accountants' Journal, 1 900-1,/. 91. Example of Sir Kenneth : an address; by J. A. Carlill. Accountant, 1901,/. 754. Accountants' Journal, 190 1-2,/. 135. 252 Catalogue of the Library of the Institute of EXCHANGE. (^Sec also Currency^ Fi?ia?ice^ Money) Foreign exchange tables ; by G. Clare. [1902.] How to keep ships' accounts, and to calculate exchange at foreign ports ; by T. L. Ainsley. [? 1897.] Money and the mechanism of exchange ; by W. S. Jevons. loth edn. 1893. Monk's simplex decimal sterling and dollar exchange tables. Tate's modern cambist : a manual of foreign exchanges and bullion, etc. 23rd edn., by H. Schmidt. 1893. The Theory of the foreign exchanges; by G. J. Goschen. I2th edn. 1886. Description of show cases illustrative of the working of the exchanges of gold and silver. \See Pamphlets by J. H. Norman. 1891.] An Exchange calculus, etc. ; by J. H. Norman. \^See Coin of the realm : what is it? by E. C. Sharland. 1888.] Monetary and currency exchanges : the effects upon inter- national interchanges produced by the combined operation of prices and foreign and colonial monetary and currency exchanges : a paper ; by J. H. Norman. Accountant^ 1895,^/. 942, 965, 993, 1015. The Prices and the foreign and colonial monetary and currency exchanges of the world : a paper ; by J. H. Norman. See Pamphlets by J. H. Nor7}ia7i. Accountant., 1895,//. 228, 274, 299, 318. A Ready reckoner of the world's foreign and colonial ex- changes; by J. H. Norman. 1893. A Reckoner of the foreign and colonial exchanges between seven currency intermediaries; by J. H. Norman. 1898. See also Pamphlets ofi exchange by Norman, ?io. i . The Scientific method of working the world's foreign and colonial exchanges. Money : what it is, and how it does its work : a lecture; by J. H. Norman. 1894. See Pamphlets by J. H. Norman. Accountant., 1894,//. 515, 541. Accountants^ Journal, 1894-5,/. loi. London C.A.S.S. Transactions, i^<^^,p. i. Bills of exchange and foreign exchanges : a paper ; by J. W. Barber. Accoimtant, 1901,/. 1365. Foreign estates and foreign exchanges in relation to them : a lecture ; by E. Wells. Accountant, 1893,/. 475- Accoufitants^ Journal, 1893-4,/. 64. Manchester C.A.S.S. Transactions, 1892-3,/. 93. Chai'tered Accountants in England and Wales, 253 EXCHANGE {continued). Notes on foreign exchanges : a lecture ; by W. Graham. Accountants^ Magazine^ 1902,//. 155, 227. Rates of exchange, their fluctuations and their effect on accounts : a paper ; by J. A. Meelboom. Accoimtant^ 1898,/. 1068. Accountants' Jour7jal^ 1898-9,/. 197. London C.A.S.S. Transactions, 1898,/. 113. The Treatment of exchange in Indian accounts: a lecture ; by H. De Rusett. Incorporated Accountants^ Journal^ 1 899- 1 900, p. 7. Incorporated Accountants S.S.L. Transactions, 1899,^. 57. See also Booth's Book-keeping, Malynes' Consuetudo, vel Lex Mercatoria, Thornton's Book-keeping for students, etc. EXCHANGE: BILLS OF. 5^^ Bills of exchange. Exchequer contributions : a paper ; by W. Penn-Lewis. Corporate Treasurers' and Accountants' Institute Proceedings^ 1894-5,/. 94. EXECUTORS. i^See also Administration, Auditing: executors' accounts. Book-keeping : executors'. Death duties. Trusts and trustees. Wills.) A Compendium of the law relating to executors and admini- strators ; by W. G. Walker and E. J. Elgood. 3rd edn., by E. J. Elgood. 1897. Executorship [law and] accounts : a lecture ; by F. Whinney, revised by the lecturer [and] A. P. van Neck ; and an epitome of a will and a set of executorship accounts ; by A. F. Whinney. 2nd edn. 1901. {^Also ist edn., 1893.] Executorship law and accounts ; by D. F. de I'Hoste Ranking and W. F. Wiseman. 1895. Also 2nd edn., 1898; 3rd edn., 1 90 1. The Law relating to the devolution of real estate on death, under part i of the Land Transfer Act, 1897, and the administration of assets, real and personal ; by L. G. G. Robbins and F. .T. Maw. 3rd edn. 1901. Solicitor's reports to next-of-kin and residuary legatees as to the administrator's and executors' management, ^/^r., of their intestate's or testator's estates, etc.; by F. Wood. 1887. A Treatise on the law of executors and administrators; by Sir E. Vaughan Williams. 9th edn., by Sir R. L. V. Williams. 2 vols. Roy. 8°. 1893. Accountants : their duties and responsibilities : executors and administrators : articles. Accounta7it, i2>Z'^, Jiily 28, Augttst 4, 11, 18, Septetnber i, 22, 20. 254 Catalogue of the Library of the Institute of EXECUTORS {continued). Bonds of caution in executries, curatories, etc. : a paper ; by K. Sanderson. Accouiitcmts' Magazine^ 1901,/. 163. The Duties and liabilities of executors and administrators : a paper ; by N. T. Foster. Accoufitant^ 1S93,/. 11 'i-. Accountants^ Journal J 1893-4? /• ii4- The Duties of an executor : a paper ; by C. W. Mead. Accoujitant^ iZ()1,p. 214. Accountants' Journal^ 1896-7,/. 297. London C.A.S.S. Transactions^ 1896,/. 120. Executors and their accounts : a lecture ; by E. Hewitt. Accountant^ i888,jZ^. 483. Accountants'' Journal^ 1888-9,/. 1"^. Manchester C.A.S.S. Transactions^ iSSi,p. 39. Executors as registered shareholders : an article. Accountant^ 1899,/. 885. An Executor's right of retainer : an article. Incorporated Accoimtants^ Jour7ial^ 1901-2,/. loi. Executors' trading accounts : an article. Accoufttant, 1900,/. m. Executorship [law and] accounts : [summary of the revised lectures of F. and A. F. Whinney] ; by A. P. van Neck. Accou7ttajtt, 1 90 1,/. 346. Accountants' Journal^ 1 900-1,/. 282. Lojidon C.A.S.S. Transactiofts, 1900,/. 92. Executorships : a paper ; by F. M. Preston. Accotmta?tt, iZc)i,pp. 499, 513, 527. A ccou7tta7its^ Journal, 189 1-2,/. n. Hints on the law of executors and administrators: papers; by T. F. Uttley. Accoimtants' Jour?ial, \ZZi-Z,pp. 50, 65, 81, 97, 113, 129, 153, 173, 193 ; 1888-9,//. I, 21, 41, 65, 85, loi. The Law and practice of executorships and administrations : a lecture ; by C. T. Tallent-Bateman. Accountant, September 13, 20, 1884. Accoimtants' Journal, 1884-5,/. 348- Manchester C.A.S.S. Transactiofts, 1883,/. 119. Law of executors and administrators : a lecture ; by G. W. Picton. Accountant, 1899,/. 146. Accounta7its* Jour7ial, 1898-9,/. 307. Powers and duties of executors : a lecture ; by F. S. Pearson. Accou7ita7it, 1898,/. 3&1. Bir77ii7ioJia7n C.A.S.S. Tra7isactio7is, i^g6-i,p. 112. Chartered Accountants in England and Wales, 255 EXECUTORS {continued). The Powers, duties and liabilities of executors : a lecture ; by T. Douglas. l7icorporated A ccountafit^ Journal 1897-8,/. 55. Incorporated Accountants' S.S.L. Transactions^ 1897,/. 125. Trustees and executors : their duties and responsibilities : a paper ; by G. C. Matheson. Queensland Institute of Accountants' Report^ 1896. Expertises comptables [a lecture] : par G. Faure. 1902. FACTORIES. {See also Auditiftg : manufactories^ Book-keepifig : manufacturer^.) The Commercial organisation of factories ; by J. S. Lewis. 1896. FACTORS' ACTS. The Factors' Acts, 1889 a^^d 1890. See The Sale of Goods Act, 1893 ; by Judge Chalmers. 3rd edn. 1896. The Factors' Acts: a paper ; by F. S. Abbott. Accountant, April 18, 1885. Accountants' fournal^ 1885-6,/. 7. Manchester C. A. S.S. Transactions^ 1884,/. 120. FACTORS : JUDICIAL. See Judicial factors. Facts, failures and frauds ; by D. M. Evans. 1859. FAILURES. Depredations ; or, Overend, Gurney & Co., and the Greek and Oriental Steam Navigation Company ; by Stefanos Xenos. 1869. Also 2nd edn., 1869. Facts, failures and frauds : revelations, financial, mercantile and criminal ; by D. M. Evans. 1859. Some gossip concerning failures : a paper ; by T. A. Welton. Accountant.^ 1888,/. 712. Accountants' four?ialj 1888-9,/. 201. iiid Provincial Meeting Proceedings^ 1888,/. 104. Fairbairn (A. Dodds) «;/^ Wingfield (Harry) F.C.A. The Companies Act, 1900, with an epitome of the sections relating to companies registered before i January 1901, for directors and secretaries. London, 1900. See Company pamphlets., vol. i, no. 2. Fairbairn (James). Shipping accounts : their preparation and audit : a paper. Accountant., 1893,//. 281, 300. Faraday (P. Michael). Rating : principles, practice, procedure ; the legal matter revised by S. A. Latham. London, i: 256 Catalogue of the L ibrary of the Institute of Farlow (Sydney King). Some legal aspects of a company prospectus : a lecture. Incorporated Accountants' Journal, 1899-1900,/. 173. Ificorporated Accou7ita7its' S.S.L. Tra7isactions, i()00,p.72. FARMERS. {See also Book-keeping: fanciers', Husbandry.) Farm produce realization ; by D. Tallerman. 2nd edn. 1892. Tables, memoranda, etc., for farmers, surveyors, etc., with a new system of farm book-keeping ; by S. Francis. 4th edn. 48°. 1898. Farr (C). Set of auctioneers' accounts : an article. Accountant, 1888,/. 542. Farr (Philip Edward), and others. Friendly societies' accounts : a discussion. Incorporated A ccountants' Jour7tal, 1 900- i,p. 134. Incorporated Accountants' S.S.L. Tra7isactio7ts, 1900,/. 141. Fatkin (Thomas). Interest, annuities and insurance : a paper. Accountant, 1900,/. 104. Accountants^ Journal, 1899-1900,/. 291. Faure (Gabriel). Les Expertises comptables : [a lecture, 1899]. Paris, 1902. Fawcett (Arthur). A Practical manual of building societies, with tables. London, 1896. Fawcett (Thomas Marshall). The Acquisition of gas and other undertakings by local authorities : a paper. Accoicnta7it, 1895,/. 624. Corporate Treasurers' and Accountants Institute Proceed' ings, 1894-5,/. 34. Feasey (George Thomas). See tmder Norton (Benjamin Thomas). Feast (Henry). Book-keeping simplified : a method (with examples) of keeping books by double entry, applicable to any business, and complying with the Bankruptcy Act, 1883. London, [1883]. New edn. London, [? 1900]. Chartered Accountants in England and Wales. 257 FEDERAL INSTITUTE OF ACCOUNTANTS. Report of the Council, with list of members, for 1898 to date. Melbourne, [1899, etc.\ Fee and liferent : a paper ; by J. Rankine. Accotinta?tts' Magazine, 1897,/. 223. Fees and charges book : summary of lecture by W. H. Fox. London C.A.S.S. Transactions, 1900,/. 128. Fells (J. M.). See under Garcke (Emile). Fenn (Charles). Fenn's Compendium of the English and foreign funds, debts and revenues of all nations, with [other] statistics. 15th edn., by R. L. Nash. London, 1893. Fennell (C. A. M.). The Stanford dictionary of Anglicised words and phrases. Imp. 8°. Cambridge, 1892. Field (Charles). A Soap manufacturer's accounts : a lecture. Incorporated Accountants Journal, 1899-1900,^. 210. Incorporated Accountants' S.S.L. Transactions, 1900,/. 40. Field (John W.). An Analysis of the metropolitan and suburban gas companies' accounts, also of some of the principal provincial gas undertakings, for 1883. London, [1884]. An Analysis of the accounts of the principal gas undertakings in England, Scotland and Ireland, 1893 to date. London, [ 1 894, etc\ Fieldhouse (Arthur). The Students' commercial book-keeping. 6th edn. Leeds, 1902. The Students' commercial book-keeping : elementary edition. 4th edn. Leeds, [1899]. FIGURES. See Arithmetic. FINANCE. {See also Banking, Bimetallism, Currency, Exchange, Finance: municipal. Money, Stock Exchange.) A Cyclopaedia of commerce, mercantile law, finance, etc. ; by W. Waterston. New edn. [? 1846.] English trade and finance chiefly in the 17th century; by W. A. S. Hewins. 1892. Fenn's Compendium of the English and foreign funds, debts, and revenues of all nations, with [other] statistics. 15th edn., by R. L. Nash. 1893. 258 Catalogue of the Library of the Institute of FINANCE {continued). The Financial Half-year; October i, igoo to September 30, 1901. vols. I and 2. The Financial News, February, 1889 to date. Folio. Investigations in currency and finance; by W. S. Jevons ; ed. by H. S. Fox well. 1884. Railway accounts and finance ; by J. A. Fisher. 2nd edn. 1 893. A Treatise on finance; [by D. Laurie]. 181 5. Accountancy in its relation to finance : a paper ; by J. Lakeman. Also Leading article. Accountant, 1892,//. 491, 537. Accountants' Journal, 1892-3,/. 103. London C.A.S.S. Transactions, iZ<)2, p. 46. The Finance of life assurance in its relation to the work of accountants and auditors : a lecture; by T. E. Young. Incorporated Accountants^ Journal, 1889-90,//. 7, 13. Financial trusts: a paper; by R. Brown. 1893. Also in Accountant, 1893,/. 302. National credit and national debts : a lecture ; by A. B. Clark. Accountants'' Magazine, 1899,/. 410. FINANCE ACTS. The Finance Act, 1894, so far as it relates to the death duties, especially the new estate duty, with introduction, notes and forms ; by J. E. Harman. 1894. The Finance Act, 1894, with notes, etc. ; by J. M, Lely and W. F. Craies. 1894. The Finance Acts, 1894 and 1896, so far as they relate to the estate duty and other death duties in England, with intro- duction and notes, rules and table of forms; by J. Austen- Cartmell. 2nd edn. 1896. Debate: 'That the provisions of the Finance Act, 1894, are prejudicial to the prosperity of the country ' ; by H. Lakin- Smith, and others. Accountant, 1895,/. 337- Accountants' Journal, 1895-6,/. 53. Birmingham C.A.S.S. Transactions, 1894-5,/. 88. The Finance Act, 1894: a lecture; by W. Claridge. Incorporated A ccountaiits^ Journal, 1 894-5, /. 113. A Review of the changes effected by the Finance Act, 1894: a paper ; by J. Hall. Accountant, 1901,/. 48. Accottntants' Jour?ial, 1 900-1,/. 237. FINANCE: MUNICIPAL. {See also under Loans.) The Law of municipal bonds [United States]; by J. A. Burhans. 1889. Chartered Accoimtants in E7tgland and Wales. 259 FINANCE: ym^lQlY KL. {co7itimied). Corporation finance : a lecture ; by J. Colquhoun. Accoicntaitt^ 1894,^. 314. Corporation finance : a paper ; by G. Franklin. Accotmtant^ 1896,^. 855. Accountants^ Journal, 1896-7,^2^. 151. Sth Provincial Meeti7ig Proceedi7igs, 1896,^. 94. Corporation indebtedness and borrowing powers : an address ; by G. Swainson. Corporate Treasurers' and Accoimtants' Institute Proceediiigs^ 1886, A 4. Financial adjustments between county councils and county boroughs: a paper; by S. C. Potts. Also Adjustment of financial relations: a paper; by H. Endacott. Corporate Treasurers' a?id Accounta7its' Iftstitute Proceedings, 1889,//. 13, 17. The Glasgow Corporation finance, book-keeping and balance- sheet : a paper ; by A. Murray. Accou?ttajtts^ Magazine, igoo,p. 261. Local Government Act (financial clauses): a paper; by J. Elliott. Corporate Treasurer^ and Accountants' Institute Proceedings, 1890,/. 30. Municipal finance : a discussion ; by R. M. Maclay, and others. Accountant, 1894,^. 380. Municipal finance : a plea for simplicity and uniformity : a paper ; by G. M'Crae. A ccou?itants' Magazine, iSgg,p. 161. Municipal finance, as illustrated by Birmingham: a paper; by E. O. Smith. Accountant, 1895,//. 518, 532. Some aspects of municipal finance : a lecture ; by G. M'Crae. Accountant, 1894, j2>. 808. Accoujitants' Journal, 1894-5,/. 139. Edinburgh C.A.S.S. Traitsactiofis, vol. 6, p. 121. Some notes on municipal finance under the London Govern- ment Act, 1899 ; by E. A. Coombs. Accounta7it, 1901,/, 908. Financial Half-year, October i, 1900 to September 30, 1901 ; vols. I and 2. Financial News, February, 1889 to date. Folio. Fincham (Rupert Frederick William) A.C.A. The Amalgamation of head office and branch balance sheets, with special reference to the elimination of internal branch balances : a paper. London, 1901. Also i7i Accoiuitant, \c)o\,pp. 1307, 1336. Accountants' Joicr7ial, 1901-2,/. 243. Lo7ido7i C.A.S.S. Transactio7ts, 1901,/. 178. 26o Catalogue of the Library of the histitute of Fincham (Rupert Frederick William) A.CA. (continued). Statutes and statutory regulations affecting company auditors : a paper, 1899. [London, 1900.] See Auditing pamphlets, vol. i, no. 3. Accountant, \Zc)%p. 121 1. Accountants' Journal, 1 899- 1 900, p.2\\. London C.A.S.S. Transactions, 1899,^^. 133. Findlater (J.). Book-keeping by double entry explained. 3rd edn. Edin- burgh, 1900. Pindlay (James) A.C.A. Book-keeping simplified for retail traders and others : * The Record-book system.' London, [1888]. New edn. London, [1893]. New edn. London, [1901]. FINITE DIFFERENCES. > Notes on finite differences ; by A. W. Su^erland. 1885. Finlaison (Alexander Glen). Tontines and life annuities : copy of the report and observa- tions of Mr. A. Finlaison, i860. [London, i860.] Finlaison (John). Life annuities: report of John Finlaison [1829] on the evidence and elementary facts on which the tables of life annuities are founded. Dy. fol. [London, 1829.] FIRE INSURANCE. 5^^ Insurance : fire. Firminger (Ferdinand Leopold). Duties and powers of receivers: a lecture. Incorporated Accountants'' Journal, 1 893-4, p.2\. Fisher (George). The Instructor: or, young man's best companion ; containing^ spelling, reading, writing and arithmetic . . . Instructions to write variety of hands . . . Also merchants accompts,. and a short and easy method of shop and book-keeping, etc. 23rd edn. London, 1779. 30th edn. London, 1 8 10. Fisher (George Arthur). Directors and their responsibilities : a paper. Accountant, iSg^,p. 883. • Fisher (J. Alfred). Railway accounts and finance. London, 1891. 2nd edn. London, 1893. I Chartered Accountants in England and Wales, 261 Fisher (Walter Newton) F.C.A. The Bankruptcy Act, 1883 : an address. Accountant, November i, 1884. Accountants Journal, 1884-5,^. 399- Duties of trustees in liquidations and bankruptcies, and of liquidators under the Companies Acts : a paper. Accountant, Jatmary (i, 13, 1883. Accotcntants* Journal, 1883-4,/. 43. A Few suggestions on a bank audit : an address. Accountant, 1888,/. 10. Accountants' Journal, 1887-8,/. 187. London C.A.S.S. Transactions, 1887,/. 204. Presidential address: annual meeting, 1902. Accountant, 1902,/. 504. Presidential address: Birmingham Provincial Meeting, 1501. London, [1901]. Also in Accountant, i()oi, p. 1106. Accountants^ Journal, 1901-2,/. 175. 7 th Provi7tcial Meeti72g Proceedings, 1901,/. 14. Fisher (William Richard). The Law of mortgage and other securities upon property. 5th edn., by A. Underbill. Roy. 8°. London, 1897. Fitzgerald (J. V. V.). See under Bunyon (Charles John). Fitzpatrick (James) F.C.A. The Winding-up of companies : a lecture. Incorporated Accountants' Journal, 1894-5,/. 55. Incorporated Accountants' S.S.L. Transactions, 1894,/. 76. See also below, and under Fowke (Villiers de Saussure). Fitzpatrick (James) F.C.A. and Fowke (Villiers de Saussure). The Secretary's manual on the law and practice of joint stock companies, with forms and precedents. 8th edn. London, 1902. FIXTURES. Fixed machinery: a paper; by D. Strathie. 1893. Also in Accountant, 1893,/. M^. Fixtures: a lecture; by J. Wilson-Rooke. Accountant, \Z(^i, p. 616. Accotmtants^ Journal, 1892-3,/^. 116. Manchester C.A.S.S. Transactions, 189 1-2,/. 126. Transfer of fixtures on bankruptcy and disclaimers : an article. Incorporated Accouiitants'' Journal, 1 895-6, /. 118. Fleming (J.). Fleming's tables ; comprising sinking fund tables, loan repayment and annuity tables, and compound interest tables ; [also] an exemplification of sinking fund and capital accounts. London, 1886. 262 Catalogue of the Library of the Institute of Fleming (James Simpson). -r^ ^ . , . Scottish banking : a historical sketch. 3rd edn. Edinburgh and London, 1877. Fleming (William). The Index to our railway system and our leading lines: analysis for 1875, and 1874 and 1871 ; a guide to investors, etc, London, n.d. Fletcher (Alfred Woodroofe). Partnership : a lecture. Accountant^ 1893,;^. 273. Accountants' Journal^ 1893-4,/. I7- Manchester C.A.S.S. Transactions, 1892-3, ^ 75. Fletcher (Banister). Arbitrations : a text-book for surveyors. 2nd edn. 1893. Valuations and compensations; a new edition of 'Compensa- tions,' [with] chapters on valuations : a text-book for surveyors. London, 1893. Fletcher (Edward Hewitt) F, C.A . Method and form in book-keeping and accounts : a paper. Accountant^ 1886,/. 338. Accountants' Journal, iZZd-T, p. ■if'}. \ Also [revised) Accountant, 1889,/. 195. Accountants^ Journal, 1889-90,/. 4. London C.A.S.S. Transactions, 1889,/. 7. Observations on errors and frauds : a paper. Accountant, 1898,/. 1023. Accountajit^ Journal, 1898-9,/. 178. London C.A.S.S. Transactions, 1898,/. 255. (ith Provincial Meeting Proceedings, 1898,^. 143. Flint (George). Short and easy book-keeping : double entry. New edn. London, 1892. Flint (Samuel William) A. C.A. Schedule D and how to deal with it : guide for traders in making income tax returns, appealing, etc. Enlarged edn. London, 1898. FLOUR MILLING ACCOUNTS. See Book-keeping: flour mill. Fluctuations in trade : a lecture ; by C. Gairdner. 2nd edn. 1877. Fltigel (Felix). A Universal English-German and German-English dictionary; 4th edn. of J. G. Fliigel's dictionary. 2 parts in 3 vols. ; 1st part, English and German, 2nd part, German and English. Imp. 8°. Brunswick, etc., 1891. Chartered Accounta7its iJi England and Wales. 263 Fogo (John Row-). The Audit of the accounts of police burghs : a paper. Accountants'' Magazine^ 1897,/. 418. Burgh loans and burgh audits : a paper. Accoicntants' Magazi7ie^ 1898,/. 380, The History of book-keeping : a paper. Accountants^ Magazine^ 1898,/. 328, Town council audits : a paper. Accou7itants'' Magazine^ 1901,^. 292. Foley (Frank Settle). Deeds of arrangement : a paper. Incorporated Accountant^ Journal^ 1892-3,/. 97. Forbes (Urquhart Atwell). The Statutory law relating to trustee savings banks (1863- 1 89 1 ), with the Treasury regulations ( 1 888-9), ^^^- London, 1892. Forbes (Sir William). Memoirs of a banking-house [Forbes']. 2nd edn. London and Edinburgh, i860. Ford (Thomas) A.C.A. The Administration of estates in bankruptcy : a paper. Lo7idon C.A.S.S. Transactions, 1888,/. 31. Insolvencies: a paper. London, [1892]. Also in Accountant, 1892,/. 189. Accountants Journal, 1892-3,/. 13. Leeds C.A.S.A. Transactions, 189 1-2,/. 19. FOREIGN EXCHANGES. See Exchange. Forms of account books for various classes of business ; by J. G. Johnston. [1893.] Fortunes made in business : sketches biographical and anecdotic ; by various writers. 2 vols. 1884. Foster (Benjamin Franklin). Double entry elucidated. 3rd edn. London, 1847. 4th edn. London, 1849. 7th edn. London, 1858. I2th edn. London, 1881. 13th edn. London, 1884. The Origin and progress of book-keeping : [bibliography] to 1852. London, 1852. The Theory and practice of book-keeping, illustrated and simplified. London, 1840. Foster (H. S.) M.P. Secrets of company-promoting : report of the libel action brought by H. S. Foster against * The Westminster Gazette.' Cr. 4°. 1894. 264 Catalogue of the Library of the Institute of Foster (Norris Tildasley). Agency : a lecture. Birmi7ighain C.A.S.S. Transactions, 1895-6,/. 149. The Duties and liabilities of executors and administrators : a paper. Accountant, 1893,/. T]i. Accou7itants' Jour7ial, 1893-4,/. 114. Foster (Richard). A Parochial cash-book [specimen sheets] ; designed to facilitate the keeping of accounts by clergymen and churchwardens. Obi. fol. London, [1877]. Fowke (Villiers de Saussure). The Companies Acts, 1862 to 1898, the Life Assurance Companies Acts, the Stannaries Acts, the Forged Transfers Acts, etc. 2nd edn. London, 1899. The Industrial and Provident Societies Act, 1893, with notes ; the Treasury regulations, 1894; forms, sets of model rules, etc. London, 1894. See also below, and under Fitzpatrick (James) F.C.A. Fowke (Villiers de Saussure) and Henderson (Edward Beverley). Partnership between solicitors : a collection of precedents, with remarks and notes ; with an appendix on solicitors' accounts by J. Fitzpatrick. London, 1894. Fowler (Thomas). The Elements of deductive logic. 9th edn. Oxford, 1887. The Elements of inductive logic. 6th edn., revised. Oxford, 1892. Fowler (William). Banking reserves : a paper. Accountant, 1900,^. 358. Fox (William Henry) F.C.A. Accountants' accounts : bookkeeping for accountants, with forms and specimen entries. Fcp. fol. London, 1888. The Company-secretary: the duties of the company-secretary; with forms and precedents. Fcp. fol. London, 1895. 3rd edn. Fcp. fol, London, 1899. Also Appendix: a summary of the Companies Act, 1900, with notes. Fcp. fol. London, 1900. The Fees and charges book : summary of lecture. Londoji C.A.S.S. Transactions, 1900,/. 128. The Present and future of accountancy : a lecture. London, [1887]. Also in Accountant, 1887,/. 249. Lottdon C.A.S.S. Transactio7is, 1887, ;5. ii. Chartered Accountants in England and Wales, 265 Foxwell (H. S.). Certain misconceptions in regard to the bimetallic policy of the fixed ratio: an address, 1888. London, 1895. \See Bimetallism pamphlets, vol. i, no. 6.] A Criticism of Lord Farrer on the monetary standard, 1895. London, [1895]. Francis (John). Annals, anecdotes and legends : a chronicle of life assurance. London, 1853. Chronicles and characters of the Stock Exchange. London, 1849. History of the Bank of England, its times and traditions. 2 vols. London, [1847]. Francis (Sidney). Tables, memoranda, etc., for farmers, surveyors, land agents, etc. ; with a new system of farm book-keeping. 4th edn. 48°. London, 1898. Franklin (George) F.C.A. Address : Sheffield Students' Society. Accoimtant^ \Z<^o,p.(i\Z. Building .societies' accounts : a paper. Accountant, May 23, 1885. Accountants' Journal, 1885-6,/. 27. Corporation finance : a paper. Accountant, i?>()6,p. 855. Accou7itants'' Joiirnal, 1896-7,/. 151. ^th Provi7icial Meeti7tg Proceedings, 1896,/. 94. Fraser (A. H. L.). Our difficulties in dealing with Indian questions : a paper. Accountants'' Magazine, i8gS,p. 280. FRAUD. {See also Defalcations^ Accounting as relates to the prevention and discovery of fraud, etc. ; by T. H. Leavitt. 1896. Facts, failures and frauds : revelations, financial, mercantile, criminal; by D. M. Evans. 1859. The Great City frauds of Cole, Davidson, and Gordon, fully exposed; by S. Laing. 2nd edn. [1856.] The Story of the ' Liberator ' crash, with some account of Jabez S. Balfour. Cr. 4°. 1893. A Treatise on the statute of frauds ; by W. F. Agnew. 1876. Can an audit be such as to effectually prevent fraud? a discussion ; by H. G. Judd, and others. Accountant, 1902,/. 241. 266 Catalogue of the Library of the l7tstitute of FRAUD {continued). Company promotion and frauds: an address; by Lord Russell of Killowen. Also Leading article. Accoimtant, 1898,/^. iioi, 1122. The Detection and prevention of fraud in trading concerns ; a discussion ; by W. S. Smith, and others. Incorporated Accountants' Journal, 1897-8,/. 22. Incorporated Accountants' S.S.L. Traftsactions, i^()j,p. 90. Discussion upon fraud in accounts — its detection and pre- vention; by M. L. Walkden, and others. Maiichester C.A.S.S. Transactions, \2>Z7,p. 131. Embezzlement: the causes of it and its cure: a lecture; by S. R. Hopkins. Accountant, 1890,/. 477. Falsified accounts: a paper; by A. T. Watson. Accountant, October 11, 18, 1884. Accountajits' Journal, 1884-5,/. 3^3- Fraud and embezzlement : its detection and prevention : a lecture ; by T. H. Warwick. Accountant, 1896,/. 153, Incorporated Accountants' Journal, 1893-4,/. 68. Fraud and error in books and accounts : a paper ; by T. W. Sime. Accountant, 1892,/. 426. Accountants' Journal, 1892-3,/. 59. Frauds in connection with book-keeping, and methods to be used for their detection : prize essay ; by A. E. B. Craig. Accountant, 1898,/. 237. Accountajtts' Jourjtal, 1897-8,/. 295. London C.A.S.S. Transactions, 1897,/. 238. Fraudulent debtors : a paper ; by L. Hasluck. Accountant, 1888,/. 817. Accountants' Journal, 1888-9,/. 192. Lo?tdon C.A.S.S. Transactions, 1888,/. 272. Fraudulent preferences in bankruptcy and in winding-up of companies : a lecture ; by J. Gatey. Incorporated Accountants' Journal, 1895-6 [July). Incorporated Accountants' S.S.L. Tra7is actions, 1895,/. 25. Observations on errors and frauds: a paper; by E. H. Fletcher, Accountant, 1898,/. 1023. Accountants' Journal, 1898-9,/. 178. London C.A.S.S. Transactions, 1898,/. 255. 6th Provincial Meeting Proceedings, 1898,/. 143. Prevention of fraud : an article. Accountant, September 19, 1885. Chartered Accountants in England and Wales. 267 FRAUD {continued). Protection against, and detection of, fraud in cash accounts : prize essay; by 'Libra' [J. B. Bardsley]. Also Leading article. Accoimtaiit., i()oo, pp. 738, 908. Accounta?its' Journal^ 1 900-1,/. 103. Some safeguards against fraud: a lecture; by H. M. Ashworth. A ccountant^ July 4, 1885. Accountants^ Journal^ 1885-6,/. 37. Manchester C. A. S.S. Transactions., 1884,/. 167. The Statute of frauds: a paper; by S. J. Porter. Accountant., 1893,/. 115. Accountants' Journal., 1892-3,/. 242. FREE TRADE. Free trade and the Manchester School : an address ; by E. Helm. Manchester C. A. S.S. Transactions., 1894-5,/. 11. Our free trade policy and present-day problems : a lecture ; by A. B. Clark. Accountants Magazine., 1899,/. 366. FREEMEN : LONDON. See London's Roll of Fame. Freese (John Henry). The Commercial class-book. London, 1849. FRENCH. For French Accountancy, Book-keeping, Dictionary, Law, etc., see these subjects. French (C. W.). Articles of partnership, with special reference to accounts and dissolution : prize essay. Accountants' Journal., 1894-5,/. 122. French (Robert Duncan). The Theory and practice of accountancy : a lecture. Incorporated Accountants' Journal^ 1899- 1900,/. 148. Friedlaender (Carl Martin). See under Blackley (William Levvery). FRIENDLY SOCIETIES. {See also Auditing : friendly societies., Book-keeping : friendly society ., Reports and retur7is : friendly societies.) The Guide-book of the Friendly Societies' Registry Office. London, 1893. The Industrial and Provident Societies Act, 1893, with notes; the Treasury regulations, 1894; forms, sets of model rules, etc. ; by V. de S. Fowke. 1894. 268 Catalogue of the Library of the Institttte of FRIENDLY SOCIETIES {continued). The Law of friendly societies and industrial and provident societies ; with the acts, rules, leading cases, etc. ; by W. T. Pratt. 1 2th edn., revised and enlarged, by E. W. Brabrook. 1894. The Law relating to friendly societies : the Friendly Societies' Acts, 1875 to 1893, as amended by the Friendly Societies Act, 1895 ; with model rules and the forms appended to the Treasury regulations, 1896; by F. B. Fuller. 1896. Conditions under which public auditors will hold their appointments under the Friendly Societies Acts, etc. Fcp. fol. Instructions to public valuers appointed under the Friendly Societies Act, [1875]. Fcp. fol. [London, 1886.] Public auditors [and public valuers and actuaries], appointed under the Friendly Societies Act, for 1894: [list of names and addresses]. Fcp. fol. The Treasury regulations, 1888. Fcp. fol. The Treasury regulations, 1896. Roy. 8°. Auditors and friendly societies : an article. Incorporated Accountants* Journal^ 1890-1,^. 151. Friendly societies : a lecture ; by F. Baden Fuller. Incorporated Accountants' Journal., 1897-8,/. 166. Incorporated Accountants'' S.S.L. Transactions., 1898,/. 7. Friendly societies : a paper ; by W. Sutton. Accountant., 1890,//. 413, 426. Accountants Journal., 1 890-1,/. 128. London C.A.S.S. Transactions, 1890,/. 62. Public auditors under the Friendly Societies Acts: an article. Accountant, March 28, 1882. Fry (Danby P.). An Exemplification of the general order for accounts issued by the Poor Law Board in 1867. Fcp. fol. London, 1867. Pry (Herbert). London, illustrated by 20 bird's-eye views of the principal streets, and by a street-map of central London. London, 1893. Fuller (Frank Baden). Friendly societies : a lecture. Incorporated A ccountants'- Journal, 1 897-8, p. 1 66. Incorporated A ccou7ttants' S.S.L. Transactions, 1898,/. 7. Chartered Ac count a7its in England and Wales,. 269 Fuller (Frank Baden) {continued). The Law relating to friendly societies : the Friendly- Societies Acts, 1875 to 1893, ^s amended by the Friendly Societies Act, 1895 \ with model rules and the forms appended to the Treasury regulations, 1896. London, 1896. Fulton (David). A Practical treatise on patents, trade marks and designs; with a digest of colonial and foreign patent laws, the text of the acts, 1883 to 1888, rules, fees, forms, precedents, etc. London, 1894. FUNDS. Fenn's compendium of the English and foreign funds, debts and revenues of all nations, etc. 15th edn., by R. L. Nash, 1893. G. (R.). Enchiridion Clericale : or, a manual of proper and useful precedents in clerkship ; relating to contracts or obliga- tions, recognizances, etc. 2nd edn. London, 17 12. Gairdner (Charles). Fluctuations in trade: a lecture. 2nd edn. Glasgow, 1877. Galbraith (Joseph A.). Reasons for adopting double entry in keeping the [TrinityJ College [Dublin] accounts. [? Dublin], 1883. Galitza (N.). Balance quotidienne de la comptabilite. Roy. 8°. Braila, 1897^ Galloway (John Archibald) A.C.A. Vouchers : a paper. Accountant., iZ<:)Z^p. 307. Accou7itants' Journal., 1897-8,/. 324. Gane (John) 7^.(7.^. Life assurance accounts : a paper. Accountant^ 1892,/. 858. Accountants' Journal., 1892-3,/. 152. London C.A.S.S. Transactions, 1892, ^ 76. Garcke (Emile). Municipal trading: principles of limitation defined : a paper.. Accountant, 1900,/. 1093. Garcke (Emile) and Fells (J. M.). Factory accounts : their principles and practice. London, 1887^ 4th edn., enlarged. London, 1893. 5th edn., revised and extended. London, 1902. 270 Catalogue of the Library of the Institute of GAS. {See also Auditing: gas companies, Book-keeping : gas.) Analyses of the accounts of gas companies and corporations, 1895-6. Fcp. fol. Analysis of the metropolitan and suburban gas companies' accounts for 1883, also of some of the principal pro- vincial gas undertakings for 1883 ; compiled by J. W. Field. Obi. 4°. Analysis of the accounts of the principal gas undertakings in England, Scotland and Ireland, 1893 [to date]) com- piled and arranged by J. W. Field. Obi. 4°. The Gas companies' expenditure journal ; by E. Sandell. Imp. 4°. [?i8;6.] Gas companies (metropolis): accounts for 1872 to 1893, 1 895- 1 898. Fcp. fol. London, 1873, ^tc. Michael and Will on the law relating to gas, water and electric lighting. 4th edn., by J. S. Will. Roy. 8°. 1894. The Acquisition of gas and other undertakings by local authorities : a paper ; by T. M. Fawcett. Accountant, 1895, p. 624. Corporate Treasurer^ and Account a7its' histitute Proceediftgs, 1894-5,/. 34. Mr. Alfred Lass on gas and water companies : an article. Accounta?it, iZ()(), p. ^()2,. Oatey (Joseph). Fraudulent preferences in bankruptcy and in winding-up of companies : a lecture. Incorporated Accountants'' Journal, 1895-6 {July). Incorporated Accountants S.S.L. Transactions, 189s, p. 25. Gaupp (B.). Das Deutsche Reichsgesetz betreffend die Wechselstempel- steuer. 6*^ Auflage, bearbeitet von P. Loeck. Berlin, 1897. Gay (George E.). Business book-keeping: a manual of modern methods in recording business transactions. Dy 4°. Boston, U.S.A 1893. GAZETTEER. . ° The Imperial gazetteer : a general dictionary of geography ; edited by W. G. Blackie. 2 vols. Imp. 8°. 1876. Geare (Edward Arundel). The Investment of trust funds. London, 1886. See also tinder Mackenzie (Montague Muir). Chartered Accountants in England and Wales. 271 Gee (Robert). Gas accotints. London, 1902. Genevois (Henri). Le Nouveau regime des societes : i, Textes des lois en vigueur ; 2, Commentaire de la loi du i®"" aotat, 1893; 3, Traite des * Parts de fondateur et titres b^neficiaires ' ; 4, Recueil de la jurisprudence ; 5, Formulaire. 2® edn., entierement refondue. Paris, 1896. Gentleman Accomptant ; by a Person of Honour [R. North]. London, 1714. Gentleman's auditor, etc. ; by T. R. 1707. Gentleman's complete book-keeper ; by R. Hayes. 1741. GEOGRAPHY. {See also London.) The Imperial gazetteer : a general dictionary of geography, physical, political, statistical, and descriptive ; edited by W. G. Blackie. 2 vols. Imp. 8°. 1876. Longman's geographical series: book 2, the world, for junior students. New edn. 1898. John Bull and his other island [Ireland ]; by A. Bennett. 4 vols, in 2. 1890. Paris and environs : handbook for travellers ; by K. Baedeker. 1896. GEOMETRY. Suma de Arithmetica Geometria Proportion! & Propor- tionalita ; [by Lucas Pacioli de Burgo Sancti Sepulchri. 1494. Also 2nd edn., 1523. For more information see Pacioli (Lucas)]. The Accountant and geometrician: containing decimals logarithms, book-keeping, and plane geometry ; by B. Donn. 1765. George (S.). A Guide to book-keeping by single and double entry. Calcutta, 1893. GERMAN. For German Bankruptcy law. Company law. Book-keeping, Dictionary, etc., see these subjects. Geyer (Johannes). Joh. Geyer's Lehrbuch der einfachen und doppelten Buchhal- tung; vollstandig neu bearbeitet von I. Pazelt. 2 pts. in I vol. f^ Ausgabe. Obi. 8°. Wien, 1874. 272 Catalogue of the Library of the histitiite of Ghosh (A. S.). What is bimetallism? or, how to restore England's loss of ;^5, 000,000,000? Calcutta, 1865. \_See Bimetallism pamphlets, vol. 2, no. i.] Gibbs (Henry Hucks). A Colloquy on currency. 3rd edn. London, 1894. Gibson (Albert) and Weldon (Arthur). Gibson and Weldon's student's bankruptcy : an explanatory treatise for students. 3rd edn. London, 1896. Gibson (Arthur Henry) F.C.A. Auditors: a paper, 1894. Birmingham, [1894]. See Auditi7ig pamphlets^ vol. i, 110. 4. Accoinitant^ 1894,/. 901. Accountants Journal^ 1894-5,/. 163. The Companies' Acts : a lecture. Accou7itant^ February 17, 24, March 3, 1883. Accountants Journal., 1883-4,/. 7. Also^ {summary) in Accottntant, November 11, 1882. Natural economy: an introduction to political economy. Birmingham, 1900. The Status and responsibility of auditors under the Com- panies Act, 1900 : a paper. Accou?ita?tt, igoi,p. 1139. Accountants' /ourfzal, 190 1-2,/. 205. 7 t/i Provincial Meetz7ig Proceedings, 1901,/. 107. Trading and profit and loss accounts : a lecture. Accoicnta7it, 1887,/. 359. Accountants' Journal, 1887-8,/. 55. Gibson (George). An Exemplification and guide to the keeping of the accounts by guardians and other local authorities, rendered necessary by the Elementary Education Act, 1876. Roy. 8°. London, [?i878]. An Exemplification and guide to the keeping of the accounts of school boards. Roy. 8°. London, [1876]. An Exemplification of the accounts of urban and rural sanitary authorities. Fcp. fol. London, [1876]. An Exemplification of the general order for accounts issued by the Local Government Board, relative to highway boards, 1879. Roy. 8°. London, [1879]. An Exemplification of the general order for accounts, issued by the Local Government Board, relative to highway boards, 1879, so far as the same relates to the accounts of district surveyors. Roy. 8°. London, [1879]. Chartered Accountants in England and Wales. 273 Gibson (George) {continued). An Exemplification of the general order of accounts issued by the Local Government Board, relating to highway- parishes, 1881. [2nd edn.] Roy. 8°. London, [1881]. Gibson (John Grant). The Effect of modern bankruptcy legislation on insolvency throughout the country : a lecture. hicorporated A ccountants' Journal^ 1 900- 1 , /. 150. The Present system of administering the estates of insolvent persons : a paper. Accountant^ 1897,//. 884, 908. Accountants' Journal^ 1897-8,/. 133. Giddings (Franklin H.). The Theory of sociology. Philadelphia, 1894. Giffen (Robert). The Case against bimetallism. 2nd edn. London, 1892. Gilbart (J. W.). The History, principles and practice of banking; revised by A. S. Michie. 2 vols. London, 1892. Gilbart-Smith (Mervyn). See Smith (Mervyn Gilbart-). Gilbert (Sir John T.). Calendar of ancient records of Dublin, illustrated with facsimiles. Vols. 1-8. [Vol. 8 edited by Rosa M. Gilbert] Roy. 8". Dublin, 1889-1901. Gilbert (William). The City: an inquiry into the Corporation, its livery com- panies, and the administration of their charities and endowments. London, 1877. GILDS. See Livery companies. Gillespie (James John) Junior, A.C.A. The Subsidiary books and accounts of a coal office : a paper. Accoimta7it, 1901,/. 1214. Vouchers : a paper. Accou7ita7it^ 1897,/. 344. Accoimtants' Journal, 1896-7,^. 344. Gillies (Andrew Archer) F.C.A. Address [on self-culture] : Manchester Students' Society. Accountant, 1898,/. 946. Accoimta7its' Journal, 1898-9,/. 134. Manchester C. A. S.S. Transactio7ts, 1898-9,/. 145. The Management of combines from an accountant's point of view : a lecture. Accountant, 1902,/. 554. S 274 Catalogue of the Library of the Institute of Oilman (Nicholas Paine). Profit sharing between employer and employee : a study in the evolution of the wages system. London, 1892. Gilmer (Robert). Tables for the calculation of interest, on any sum, for any number of days. i6th edn. London, ;2.^. Giraudet (G.) and M^liot (A.). Manuel pratique des societes anglaises par actions, d'apres le ' Handy book of Joint Stock companies ' de W. Jordan et F. Gore-Browne ; augmente d'une notice concernant la situation legale des societes anglaises en France, par M. Jobit, et suivi d'un vocabulaire des termes financiers anglais. 2^ edn. Paris <2;2<^ London, 1896. Girdlestone (E. D.). The Comparative value of different studies as an occupation for a professional man's leisure hours : a lecture. Accountant, iSg3,_p. 611. Accountants^ /ourna/, 1893-4,^. 87. Gladstone (Joshua Hamilton) A.C.A. The Opening of the books of a limited company: prize essay. Accountant, 1896,/. 655. Accountants' Journal, i%(g6-'j,p. 126. London C.A.S.S. Transactions, 1896,^. 92. GLASGOW. City of Glasgow Bank. See under Bank. Glasgow Corporation finance, book-keeping, and balance- sheet : a paper ; by A. Murray. Accountants' Magazine, \goo,p. 261. Glasgow Institute of Accountants and Actuaries. See Institute of Accountants and Actuaries in Glasgow. Glasier (William) Junior, A.C.A. Auditing, with special reference to the accounts of joint stock companies : prize essay. Accountant, 1891,/. 421. Accou?ttants' Jour?tal, 1891-2,^. 68. London C.A.S.S. Trafisactions, i2><^i,p. 63. GLASS: STAINED. Stained glass as an art ; by H. Holliday ; with a coloured reproduction of the drawing for ' the Creation,' 20 collo- types, and many illustrations in the text from designs by Sir E. Burne-Jones, W. B. Richmond, and the author Roy. 8°. 1896. I Chartered Accountants in England a7td Wales. 275 Glen (Alexander). The Law relating to county government, under the Local Government Act, 1888, and other statutes affecting county councils; together with notes by W. E. Gordon. London, 1890. See also under Pen fold (Charles). Goddard (Frederic Robertson) F.C.A. Defalcations, and how to prevent them : a paper. Accountant^ iZZy^p. 112. Accountants' Journal^ 1886-7,/. 188. London C.A.S.S. Transactions^ 1890, /J. 184. Instructions for the audit of Newcastle-upon-Tyne corporation accounts : an article. Accountant, i888,jz^. 653. The Treatment of depreciation on freehold and leasehold properties: a paper, 1882. Newcastle-on-Tyne, [1882]. Godden (Danvers) ^/^^ Robertson (William N.). Australian mining companies' accounts. London, 1902. Godden (William). As to solicitors' book-keeping and separate banking accounts for clients' moneys. London, 190 1. See Book-keeping pamphlets, vol. 2, no. 9. Accountant, i()oo,p. 1030. Company law amendment : an address. Accountant, 1897,/. 968. Godden (William) and Hutton (Stamford). The Companies Acts, 1862- 1900, with cross references and full index. London, 1901. Goirand (Leopold). Judicial organisation in France : papers. Accounta?tts' Journal, i<)o\-2,pp. 119, 142, 166, 190, 213. A Treatise upon French commercial law and the practice of all the courts ; including the entire code of commerce, with a dictionary of French judicial terms. 2nd edn. London, GOLD. {See also Bimetallism, Money, Book-keeping: mining {gold).) The Effects of great discoveries of the precious metals : an address; by J. S. Nicholson. 1886. Edinburgh C.A.S.S. Transactions, vol. i, no. 2, p. 33. Gold mining. See Mining : gold. The Gold Standard, 1895, nos. 1-12. London, etc., [1895]. Gold Standard Defence Association pamphlets ; [by various authors]. London, v.d. 276 Catalogue of the Library of the Institute of GOLD {continued). The Gold supply, credit, and prices : a lecture ; by A. B. Clark. Accountants' Magazine, 1899,/. 238. Recent demand in London for gold and for money: a lecture ; by W. Graham. 1889. Edinburgh C.A.S.S. Transactions, vol. 2, p. 79. GOLD AND SILVER WYRE-DRAWERS' COMPANY. History of the Worshipful Company of Gold and Silver Wyre-drawers, and of the origin and development of the industry ; by H. Stewart ; illustrated by E. D'Avigdor. Dy. 4°. 1 89 1. GOLDSMITHS. A Handbook of London bankers, with some account of the early goldsmiths, etc. ; by F. G. H. Price. 1876. Goodacre (Robert). A Treatise on book-keeping. London, 181 1. 2nd edn. London, 18 18. Goode (George Edward) A.C.A. The Methods of ascertaining costs in a factory where a variety of articles are made, which mostly pass through several processes in the course of manufacture, and are turned out in large quantities : prize essay. Accountant, 1900,/. 600. Accou7ttants'' Journal, 1900-1,/, 58. Birjningham C.A.S.S. Transactions, iSgg-igoo, /f. 134. Goode (John). Bills of exchange : a lecture. Accountant, 1886,/. 244. Accountants' Journal, 1886-7,/. 5- Mercantile law, treated generally : a lecture. Accountant, May 3, 1884. Accountants' Journal, 1884-5,/. 274. Goode (W.) The Law of partnership : a lecture. Accountant, January 19, 26, 1884. Accountants' Journal, 1883-4,/. 202. Goodeve (Louis Arthur). An Exposition of the new [1883] law of bankruptcy. London,. Goodrich (0. A.). See under Webster (Noah). GOODS : SALE OF. See Sale of goods. Chartered Accountants in England and Wales, 277 GOODWILL. ; {See also Trade viarks.) The Law relating to goodwill ; by C, E. Allan. , 1889. Depreciation of assets and goodwill of limited companies : a paper ; by F. W. Densham. ; Accountant^ 1898,^. 567. Accounta?its^ Joicr7ial^ 1898-9,/. 52. Lo7idon C.A.S.S. Tra?isacti'ons, 1898,/. 83. Goodwill : a lecture ; by A. G. Roby. Accountant^ 1892,/. 288. , Accountants^ Journal^ 1892-3,/. 34. Manchester C.A.S.S. Transactions., 1891-2,/. 89. Goodwill : a lecture ; by F. More. Accountant^ \%c)\^p. 282. Accountants'* Journal., 189 1-2,/. 9. Edinburgh C.A.S.S. Transactions, vol. 4, no. 2,/. 17. Also (revised) Edinbtcrgh C.A.S.S. Transactions, vol. 12, p. 49. Goodwill : a lecture ; by R. B. Phillpotts. Incorporated A ccountajtts^ Journal, 1 898-9, /. 181. Incorporated Accountants' S.S.L. Transactions, 1899,/. 8. Goodwill : a lecture ; by W. R. Warren. Incorporated Accou7itant^ Journal, 1893-4,/. 97. Incorporated Accountants S.S.L. Transactions, 1894,/. i. Goodwill : a paper ; by E. Guthrie. Accou?itant, 1898,/. 425. Accountants' Journal, 1898-9,/. 17. London C.A.S.S. Transactions, i8gS, p. 29. Manchester C.A.S.S. Transactions, 1897-8,/. 123. Goodwill : a paper ; by W. H. Gundry. Sydney htstitute of Public Account aitts' Conference, 1901. Goodwill: a paper ; by W. Harris. Accotmtant, March 29, April 5, 1884. Accountants' J oicrnal, 1883-4,/. 256. Manchester C.A.S.S. Transactions, 1884,/. 26. Goodwill : a paper ; by W. Hunter. Accountant, 1901,/. 434. Accountants' Magazine, 1901,/. 351. Edi?tburgh C.A.S.S. Transactions, vol. 12,/. 23. Goodwill: a paper; by W. J. Dawson. Accountant, 1901,/. 49. Accountajtts^ Journal, 1 900-1,/. 238. Goodwill and its treatment in accounts: a paper ; by L. R. Dicksee. Accoimtant, 1897,/. 40. Accotmtajits' Jour?tal, 1896-7,/. 256. Birmingham C.A.S.S. Transactions, i8()6-7,p. 36. The Goodwill of an accountant's business: an article. Accountant, 1902,/. 5. • ' 278 Catalogue of the Lih^ary of the Institute of GOODWILL {continued). Goodwill: prize essay; by J. H. Bourne. Also Prize essay; by W. E. Stacey. Accountant, \%ZZ,pp. 604, 605. Accountants' Journal, iZ^Z-^, pp. 107, 108. The Value of the goodwill of an accountant's business 1 articles. Accountant, 1899,//. 461, 498. Goodwin (J. H.). Goodwin's improved book-keeping and business manual. 1 6th edn. Roy. 8°. New York, 1893. Gordon (J. W.). Mathematical tables (actuarial) : commutation tables, con- version tables, logarithms, cologarithms, antilogarithms, reciprocals. London, n.d, Gordon (John) F.C.A. The Difficulties and responsibilities of the profession: an address. Accounta?it, 1900,/. 917. Incorporated Accou7ita?its' Journal, igoo-i,p. 24. Speaking in general, and its relations to accountancy in particular : a lecture. Accountant, 1893,/. 83. Accotcntants* Jour7ial, 1892-3,/, 249, Leeds C.A.S.A. Tra?tsactwns, 1892-3,/. 57. Gordon (John Cook-). 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Goulding (Edward Sainsbury). The Audit of building society accounts : a lecture. Incorporated Accountants' Journal, 1 900- 1 , p. 207. Gourlay (John). A Talk about accountants' work : an address. Accountant, 1890,^?^. 17. Accountants' Journal, 1 890-1,/. 18. Gourlay (Kenneth M.). Bank auditing: a paper. 1895. Edinburgh C.A.S.S. Transactions, vol. 7,p. iZZ- Gover (John Mahan). Recent judicial decisions of first-class importance : a lecture. Incorporated Accountants' Journal, 1 89 5 -6, /. 96. Incorporated Accountants S.S.L. Transactions, iSg6,p. 21. Gover (William Henry). A Concise treatise on the law of capital and income as between life-tenant and remainderman. London, 1901. GOVERNMENT BOOK-KEEPING. See Book-keeping: government. Government of England : its structure and its development ; by W. E. Hearn. 2nd edn. 1886. Grace (Henry Ernest) F.C.A. The Accounts of a coal mine : a paper. Accountant, iSg8,p. 11 15. Accountants Journal, 1898-9,/. 218. Graham (H. Howgrave). 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Life assurance policies : an address. Accountant., 1900,^. 488. Herbert (William). The History of the twelve great livery companies of London,, with copies and translations of all the charters. 2 vols. Roy. 8°. London, 1834-6. Chartered Accotmtants in England and Wales. 293 Hewat (Archibald). The Investments of life assurance offices: a lecture. 188S. Edinburgh C.A.S.S. Transactions^ vol. i, no. 8. Hewins (W. A. S.). English trade and finance chiefly in the 17th century. London, 1892. Hewitt (Elkanah). Executors and their accounts : a lecture. Accountant, iSSS, p. 48$. Accountant^ Joicrnal, 1888-9,/. 12>* Manchester C.A.S.S. Transactions^ 1887,/. 39. Heywood (Walter Price Price- ). A Comparison of the procedure in bankruptcy with that in liquidations under the Companies Acts : prize essay. Manchester C.A.S.S. Tra7isactions, 1893-4,/. 135. Hibbert (William Nembhard) and Raffety (Frank Walter). The Law relating to company promoters. London, 1898. Higgins (Joseph Napier). The Gold companies and the cost-book system. London, 1853. Higgison (F. Walford). Forfeited shares : their record and re-issue : prize essay^ Accountants' Journal, iZ^()-\c)Oo, p. 280. Reconstructions : prize essay. Accountants^ Journal, 1899- 1900,/. JJ. Tabular bookkeeping : its uses and advantages : prize essay. Accountants!' Journal, 1901-2,/. 171. Hiley (E. V.). The Appointment and duties of a receiver in chancery : a paper. Accounta7it, 1891,/. Z']'j. Accountants Journal, 189 1-2,/. 204. Ma?ichester C.A.S. S. Transactions^ 1 89 1 - 2 , /. 14. Hill (Arthur James) F.C.A, Audit of the accounts of charitable institutions : a paper. Accottnfajit, 1896,/. 559. Accountants' Journal, iZ()6-j,p. 99. London C.A.S.S. Transactions, 1896,/. 61. Building societies : a lecture. London, 1889. Also in London C.A.S.S. Transactions, 1889,/. 268. 294 ' Catalogue of the Library of the Institute of Hill (Daniel) F.CA, . Book debts : an address. . Accountant, i^99^P- no- Accountants' Journal, 1898-9,/. 299. London C.A.S.S. Traiisactions, 1898,/. 209. .:- Brewer>^ accounts-: a paper, 1897. [London, 1897.] ' "' 5^^ Book-keeping pamphlets, vol. i, ?/. Hines (G.), Jones (B.) and Pumphrey (H.). ^ •?' Easy book-keeping for small co-operative societies. Edin- burgh, 1887. HIRE-PURCHASE SYSTEM. {See also Book-keeping : hire purchase.) Colliery royalties and hire-purchase agreements : prize essay ; by 'Hecla' [H. E. Crane]. Also Essays by 'Casino' and by * Prometheus.' Accountants' Journal, 1895-6,//. 213, 237, 238. Guide to the hire and easy-payment systems ; edited by S. J. Sewell. igo2. What is the profit applicable to a particular period when goods are sold on the hire system : prize essay ; by ^ J. A. Walbank. Accountants' Journal, 1 900-1,/. 97. Hislop (James). The Law of appropriation of payments : a lecture. Accountant, Ju7ie 20, \ZZ^. Manchester C.A.S.S. Transactions, 1884,/. 108. HISTORY. {See under the various subjects^ Hodge (Arthur). Letters belonging to a system of book-keeping and accounts. Roy. 8°. London, 1812. I Chartered Accountants i?i England and Wales, 295 Hodge (James R.). Some bankruptcy experiences : a paper. Accountant^ 1900,^. 258. Accountant^ Magazine^ 1900,/. 477. HodsoU (Sydney) A.C.A. A New system of book-keeping for solicitors ; with examples showing at a glance the amount of cash belonging to clients and to the business. London, 1897. Holah (Ernest) F.CA, Double entry : or, the principle of perfect book-keeping. 2nd edn. London, 1883. Holland (William Edward). See under Oldham (Walter Deane). Holliday (Henry). Stained glass as an art ; with a coloured reproduction of the drawing for ' the Creation,' 20 collotypes and many illustra- tions in the text froni designs by Sir E. Burne-Jones, W. B. Richmond, and the author. Roy. 8°. London, 1896. Holmes (Arthur Henry) A.CA. The Mystery of numbers: a paper. Accountant, 1900,/. 1007. Holmes (Charles Arbuthnot). See mider Griffith (William D.). Homan (Leslie John) A.C.A. Profits of a company available for distribution : prize essay. Accountants* Journal, 1894-5,/. 216. Hood (Arthur Gordon) A.C.A. The Best system of arranging letters and papers in chartered accountants' offices : prize essay. Accotmtafzt, 1895,/. 284. Accoimtants' Journal, 1894-5,/. 317. Hopkins (Selden R.). Embezzlement : the causes of it and its cure : a lecture. Accountant, 1890,/. 477. Hopkinson (Alfred). Administration of the assets of deceased persons : a lecture. Accountant, 1886,/. 706. Accountants' Journal, 1886-7,//. 157, 177. Manchester C.A.S.S. Transactions, 1886,/. 11. HOSPITAL ACCOUNTS. See Auditing: hospitals, Book- keeping : hospital. HOTEL ACCOUNTS. See Auditing: hotels, Book-keeping: hotel. 296 Catalogue of the Library of the Institute of Hough (E.). See under Chalmers (Mackenzie Dalzell). HOUSE PROPERTY. Handbook of house property : guide to the purchase, mort- gage, tenancy and compulsory sale of houses and land ; with valuations, etc. ; by E. L. Tarbuck. 2nd edn. 1880. HOUSE TAX. The Acts relating to the tax on inhabited dwelling-houses, with references to the decisions on the subject ; by S. Dowell. 1893. A Guide to the House Tax Acts ; by A. M. Ellis. 1885. Inhabited house duty: an article. Accountant^ 1899,/. 633. HOUSEKEEPERS' ACCOUNTS. See Book-keeping : house- keepers'. Howden (Charles R. A.). The Duties and responsibilities of gratuitous trustees : a lecture. [1891.] Edinburgh C.A.S.S. Transactions^ vol. 4, no. 3,/. 35. Net profits : a paper. Accountants Magazine ^ 1898,/. 276. Howden (James). The Profession : a retrospect : an address. Accountant., 1894,^. 646. Edinburgh C.A.S.S. Transactions^ vol. 6, p. 7. Howell (Edward). Prime cost book : coach building. Folio. [? London, 1889.] Howell (George). Gold and silver commission : a synopsis of the final report. London, 1889. [See Bimetallism pamphlets, vol. 2, no. 4.] Trade unionism, new and old. London, 1891. Howell (J. H.). Bimetallism; or, currency reform: a paper, 1893. 7th edn. London, 1895. [See Bimetallism pamphlets, vol. i, no. 8.] How bimetallism will affect the working classes : [a paper]. London, 1895. [See Bimetallism pamphlets, vol. 2, no. 2.] Howorth (Benjamin) F.C.A. A Model association [the Liverpool and District Flour and Bread Trade Association] ; with special reference to the relation of local associations to the National Association : a paper. Accountant^ 1899,/. 679. Chartered Accountants in England and Wales, 297 Hozier (M. H.) Colonel. The Machinery at Lloyd's : summary of a lecture. Accountant^ 1 901,/. 287. Hubbard (Evelyn). The Pros and cons of bimetallism. [London, 1895. See Bimetallism pamphlets, vol. i, no. I.] Trusts and combines : [summary of] a lecture. Accountant^ 1902,/. 240. Hudson (Corrie). A Guide to the payment of legacy, succession, probate and account duties. loth edn., revised by A. T. Layton. London, 1896. Hudson (Thomas). Municipal fire insurance : a paper. Accountant^ 1897,^. 775. Accountants Journal^ 1897-8,/. 108. HUDSON'S BAY COMPANY. The Remarkable history of the Hudson's Bay Company ; by G. Bryce. 1900. Hugh \pseudony7n\ Bookkeeping, with some chapters on business usages. 24°: London, [? 1897]. Hughes (Harry). See under Webster (J. E.). HuU (Ernest) A.C.A, The Accounts of a builder and contractor : a paper. Accountant^ 1901,/. 181. Accoicntants' Journal^ 1 900-1,/. 265. Manchester C.A.S.S. Transactions, 1900- 1,/. 91. The Audit of shipping accounts : prize essay. Accountants' Journal, 1894-5,/. 251. The Value of an audit : a paper. Accounta?it, \2>c)7,p. 2,i'2. Accountants^ Journal, 1896-7,/. 317. Manchester C.A.S.S. Transactions, 1896-7,/. 86. Hume (Alexander Shennan). Tables of interest and annuities certain (logarithmic). London, 1886. HUNGARIAN DICTIONARY. 5^^ Dictionary : Hungarian. Hunter (Alexander T.). The Present monetary situation : a paper. Accountant, 1893,/. 547. 298 Catalogue of the Library of the Institute of Hunter (John). Examination questions in book-keeping by double entry, with answers. London, 1863. A Practical compendium of accounts. 2nd edn. London, 1867. Progressive exercises in bookkeeping by double entry. New edn. London, [?i876]. Supplementary book-keeping by double entry. London, 1883. Hunter (William). Goodwill : a lecture. Accotmtant, igoi,p. ^2>A' Accountants^ Magazine^ 1901,/. 351. Edinburgh C.A.S.S. Transactions^ vol. 12,^. 23. Trade marks : a lecture. 1896. Edinburgh C.A.S.S. Transactions^ vol. 9,/. i. Hunter (William Alexander). Introduction to Roman law. 5th edn. London, 1892. Hurrell (Henry). The Liquidation of companies under the Companies Acts : a lecture. Accounta?it, December 13, 20, 27, 1884. Accountants'' Journal^ iZ^^-t^, p. ^\ J. Hurrell (Henry) and Hyde (Clarendon G.). The Joint stock companies practical guide. London, 1889. Hurst (Joseph) ^;2^ Cecil (Lord Robert). The Principles of commercial law, with statutes annotated, London, 1891. HUSBANDRY. Walter of Henley's Husbandry ; together with an anonymous Husbandry, Seneschaucie, and Robert Grosseteste's Rules; the transcripts, translations, and glossary by E. Lamond, with an introduction by W. Cunningham. Dy. 4°. 1890. Hutchings ( ). . Pfpf. Hutchings' (lightning calculator) grand secret: a guide ' to rapid computation. [London], n,d. Hutchinson (Calvin G.) ajtd Parker (Walter S.). ' The Principles and practice of book-keeping, elementary and single entry. Boston [U.S.A.], 1883. The Principles and practice of book-keeping, single and double entry. Boston [U.S.A.], 1886. Chartered Accou7itants in England and Wales, 299 Hutton (Charles). A Complete treatise on practical arithmetic and book-keeping. iithedn. London, 1801. A Complete treatise on practical book-keeping; edited by A. Ingram. New edn. by J. Trotter. Edinburgh, 1840. Hutton (George Johnston). On auditing commercial and company books : a paper. Accountant, 1889,^2^/. 562, 574, 592. Accountants' Journal^ 1889-90,^. 193. Edinburgh C A. S.S. Transactions^ vol, 2, p, ^"J. Hutton (Stamford). See under Godden (William). Huxley (Thomas Henry). Lessons in elementary physiology. New edn. London, 1881. Hyde (Clarendon G.). See under Hurrell (Henry). I' Anson (Arthur) A.C.A. Hotel accounts and their audit : prize essay. Accountants' Journal, 1895-6,/. 34. Idea Rationaria, or The Perfect Accomptant, ^/^. ; by R. Colinson. Fcp. fol. 1683. \F or full title see under author !\ Imhoof (Jean* Jaques). L'Art de tenir les livres en parties doubles. Dy. 4^ Vevey, 1786. Impey (Robert Levitt) F. C.A . Address [on the history of book-keeping, etc\. Birmingham Students' Society. Accountant, 1886,/. 678. Accou7itants' Journal, \Z%(i-'j,p. 138. Bookkeeping : a lecture. Accountant, November 25, 1882. Newspaper accounts : a paper. Accoimtant, 1895,/. 15. Accountants^ Journal, 1894-5,/. 283. Birmingham CA.S.S. Transactions, 1894-5,/. 29. INCOME. The Law of capital and income as between life-tenant and remainderman ; by W. H. Gover. . 1901. What is income? a paper; by J. M. Wade. A ccounta?it, iZ?>6, p. 692. A ccou7itants' Journal, 1 8 86- 7, /. 1 4 1 . INCOME TAX. The Acts relating to income tax ; by S. Dowell. 5th edn., revised, altered, and enlarged, with notes, decisions, pro- cedure, etc.% by J. E. Piper. 1902. 300 Catalogtte of the Library of the Institute of INCOME TAX {continued). Affleck's popular digest upon income tax, returns and repay- ment of duties, with examples of accounts, etc. 4th edn. 1893. A Guide to income-tax practice; by A. Murray and R. N. Carter. 3rd edn. 190^ \^Also ist edn., 1895 ; 2nd edn., 1899.] A Guide to the Income Tax Acts ; by A. M. Ellis. 3rd edn. 1893. Income Tax : how to get it refunded ; by A. Chapman. loth edn. 1894. The Law relating to income tax, with the statutes, forms, and detailed cases ; by A. Robinson. 1895. Pratt's income tax : a full analysis of the acts, with cases of illustration, notes, etc, 6th edn., by J. H. Redman. 1898. Schedule D, and how to deal with it : guide for traders in making income tax returns, appealing, etc. ; by S. W. Flint. Enlarged edn. 1898. Appeals for repayment of income tax : a paper ; by R. N. Carter. Accountant, 1902,/. 341. Accountants' Journat, 1902-3,^. 56. Colliery income tax appeal ; report of case, Knowles and others v. McAdam, Exchequer Division, 1877. Depreciation of ships in relation to assessment for income tax : a paper ; by J. Cormack. Accountants' Magazine, 1897,^. 620. Discussion upon income tax ; Schedule D ; by F. Cheetham, and others. Accountant, 1889,//. 139, 145. Manchester C. A. S.S. Transactions, 1888,//. 27, 'j']. Income tax : a discussion ; by A. Murray, and others. Accountant, 1895,/. 433- Accountants' Journal, 1895-6,/. 'j'}^. London C.A.S.S. Transactions, 1895,/. 77. Income tax : a lecture ; by F. Brierley. Accou?itant, 1892,//. 449, 464. Manchester C.A.S.S. Transactions, iZ^\-2, p. loi. Income tax : a lecture; by M. C. M'Ewan. 1892. Accountant, 1893,//. 183, 204. Edinburgh C.A.S.S. Transactions, vol. $, p. 83 [no. 6.] Income tax : a lecture ; by P. W. Turquand. Incorporated Accountants' Journal, 1894-5,/. 75. Incorporated Accountants' S.S. L. Transactions, iSg4, p. 123. , Income tax : a paper; by A. Edwards. Accountant, 1886,/. 7. Accounta7its'' Journal, 1885-6,/. 166. Chartered Accountants in England and Wales, 301 INCOME TAX {continued). Income tax : a paper ; by E. E. Price. Accountant^ 1890,//. 31, 44. Accoiinta7its'^ Journal^ 1890-1,^. 30. London C.A.S.S. Transactions, 1889,/. 243. Income tax : a paper; by G. Stables. Accountant, \%c)2,p. 495, Accountants^ Journal, 1892-3,^. 112. Leeds C.A.S.A. Transactions, 189 1-2,/. 73. Income tax : a paper ; by G. H. Blunden. Accountant, 1897,/. 823. Accountants^ Journal, 1897-8,^. 125. Income tax : a paper ; by G. W. Wicker. 1887. Also in Accountant, iZZ'j,p. 701. " Accoicntants' Journal, 1887-8,/. 137. Income tax : a paper ; by R. N. Carter. Accountant, 1902,/. 233. Accoicntants' Journal^ 190 1-2,/. 298. Income tax : a paper ; by R. R. Daly, Accountant, 1894,/. 93. Accountants^ Journal, 1893-4,/. 245. Income tax : a paper ; by W. L. Gough. Accountant, March 21, 28, 1885. Accountants' Journal, 1884-5./. 475. Income tax : articles. Accountant, February 16, March i, 1884. Income tax, as affecting chartered accountants : a paper ; by C. E. Isaacs. Also in Accountant, 1901,/J. 1404 ; 1902,/. 30. Income tax from a student's point of view : a paper ; by C, E. Mather. Also Discussion upon the paper ; by J. H. Bardsley, and others. Accountant, 1893,/. 419 ; 1894,/. 204. Accountants' Journal, 1893-4,//. 33, 288. Manchester C.A.S.S. Transactions, 1892-3,/. 135 ; 1893-4,/. 7, Income tax practice : a lecture; by A. Murray. Accountant, January 5, 12, 1884. Accountants' Journal, 1883-4,/. 205. Manchester C.A.S.S. Transactions, 1883,/. 159. Income tax practice : articles. Accountant, 1887,//. 14, 42 ; 1888,//. 178, 205, 441. Income tax : Schedule D : a lecture ; by G. S. Pitt. Incorporated Accoicntants'* Journal, 1899- 1900,/. 92- Incorporated Accountants^ S.S.L. Transactions, 1899,/. 136. Notes on the income-tax case of the London County Council : a paper ; by H. E. Haward. Accountant, 1901,/. 944. 302 Catalogue of the Library of the Institttte of INCOME TAX {continued). Popular errors concerning an unpopular tax: a paper; by C. E. Isaacs. Also in Accountant, 1901,//. 53, 320. Birminghavt C.A.S.S. Transactions^ 1900-1,^. 89. The Preparation of profit and loss accounts for income tax purposes: a paper; by -R. N. Carter. 1898. Also iH Accountant^ 18995/- 34 1- INCOME TAX: MUNICIPAL. A Borough treasurer's experiences in connection with income tax assessments : a paper ; by J. Elliott. Corporate Treasurers'' and Accountants'' Institute Proceed- ings, 1888,/. 14. Corporate income tax claims : a paper ; by G. Swainson. Corporate Treasurers' and Accountants'^ Institute Proceed- ings, 1892-3,/. 22. Further notes on income tax on corporate property : a paper ; by G. Swainson.' Corporate Treasurers' and Accountants' Institicte Proceed- ings, 1892,/. 38. Income and property tax on corporate property: a paper; by J. H. Bailey. Corporate Treasurers^ and Accountants' Institute Proceed- ings, iSS7,p. 12. Income tax assessments : a paper ; by G. A. Thorpe. Dy. 4°. Corporate Treasurers' and Accountants'' btstitute Proceed- ings, 1896. Notes on income tax assessments on corporate revenues, etc. : a paper ; by G. A. Thorpe. Corporate Treasurers' and Accountants' Institute Proceed- ings, i2,()y^, p. 2>o. INCORPORATED ACCOUNTANTS. See Society of Accountants and Auditors. Incorporated Accountants' Journal, vol. i, 1889-90, to date. Incorporated Accountants' Students' Society of London : lectures and transactions for the year 1 894 to date. London, 1 895, etc. Incorporated Institute of Accountants of New Zealand : memorandum and articles of association, [1894]; report of the Council, address by the President, [and list of members], 1896, 1898, 1900, 1901, 1902. Incorporated Institute of Accountants, Victoria: list of members, : memorandum and articles of association, 1887 ; report and balance sheet and list of members, 1887 to 1891, 1897, 1 899- 1 900, 1 900- 1 90 1, 1 90 1 -2. Chartered Accountants in Eng/and and Wales. 303 INCORPORATED LAW SOCIETY. Catalogue of the printed books in the library ; by F. Boase. Roy. 8°. 1891. Officialism : further report of the special committee of the Council of the Incorporated Law Society, 1893. Ind^rmaur (John). A Concise treatise on the law of bills of sale, embracing the Bills of Sale Acts of 1878 and 1882, with forms and statutes. London, 1882. Principles of the common law. 8th edn. London, 1898. INDIA. {See also Sir H. S. Maz'ne^s Works and under Currency.) India : the Parsee accountant: a paper; by G. Cecil. Accountant^ Magazine.^ igoi,p. 143. Indian and colonial merchants' accounts : a paper ; by A. E. M. Davis. Accountant, 1897,^2^. 265. Accountants^ /ournat, 1896-7,^. 323. London C.A.S.S. Transactions, 1896,^. 133. Our difficulties in dealing with Indian questions : a paper ; by A. H. L. Eraser. Accountants' Magazine, 1898,^. 280. INDUSTRIAL HISTORY. Industrial and commercial history of England ; by J. E. T. Rogers ; edited by A. G. L. Rogers. 1892. The Growth of English industry and commerce during the early and middle ages [and] in modern times; by W. Cunningham. 2 vols. 1890-2. On forty years [1851-91] industrial changes in England and Wales; by T. A. Welton. 1898. \^See Pamphlets by T. A. Welton, vol. r, no. 2.] INDUSTRIAL SOCIETIES. See Friendly societies ^^^^ Re- ports and returns : friendly societies. Ingall (G. D.). Stock Exchange methods, etc. : a lecture. 1895. Inglis (William). Chambers's book-keeping by single and double entry. Lon- don and Edinburgh. 1881. Another edn. London and Edinburgh, 1882. Another edn. London and Edinburgh, 1884. Another edn. London and Edinburgh, 1893. I Ingrain (John Kells). A History of political economy. Edinburgh, 1893. 304 Catalogue of the Library of the Institute of Ingram (Thomas Dunbar). i Compensation to land and house owners payable by railway i and other companies, with forms and statutes. 2nd edn., | by J. J. Elmes. London, 1869. j Innes (James William) F.C.A, \ The Workmen's Compensation Act, 1897. London, 1898. The Workmen's Compensation Act, 1897 : a paper. Accountant, 1898,^. 450- Inscribed stock : an article. Accountants' Journal, \cpo-\,p. 290. INSOLVENCY. (^See also Bankruptcy.) An Act respecting insolvency. [Canada], 1875. A Manual of bankruptcy and insolvency and imprisonment for debt ; by J. W. Smith. 1873. Manual of the law of insolvency and bankruptcy; by J. Murdoch. 3rd edn. 1863. The Effect of modern bankruptcy legislation on insolvency throughout the country : a lecture ; by J. G. Gibson. Incorporated Accountants' Journal, 1 900-1,/. 150. Germs of insolvency : a paper ; by O. H. Caldicott. Accountant, 1888,/. 707. Accountants' Jour7ial, 1888-9,/. ^11' 2nd Provincial Meeting Proceedings, 1888, p. 82. Insolvencies : a paper; by T. Ford. 1892. Also in Accountant, i^()2, p. i2)(). Accountants' Journal, 1892-3,/. 13. Leeds C.A.S.A. Transactions, 189 1-2,/. 19. Insolvency : a paper; by G. W. Knox. 1886. Also in Accountant, 1886,/. 658. Accountants Journal, 1886-7, /J. 150. \st Provincial Meeting Proceedings, 1886, /. 95. The Insolvency law of the colony [of Natal] : an address ; by C. Dansie. Accountant, 1899,/. 997. Minor commercial insolvencies [Scotland] : a lecture ; by J. Wilson. Accountant, 1898,/. 113. Edinburgh C.A.S.S. Tra7isactio7is, vol. 9, /. 87. The Present system of administering the estates of insolvent persons: a paper; by J. G. Gibson. Also Leading article. Accountant, 1897,//. 884, 908, 935. Accountants' Journal, 1897-8,/. 133. INSPECTION. See Interrogatories. INSPECTORSHIP: DEEDS OF. See Arrangements with creditors. Chartered Accountmits in England and Wales. 305 INSTITUTE. Institute of Accountants and Actuaries in Glasgow. Byelavvs, rules and regulations, [and charter. 1877]. Catalogue of the library. Glasgow, 1889. Report and accounts, 1892-6, 1899 to date. Institute of Accountants and Adjusters of Ontario. Constitution and by-laws. 16°. 1881. Institute of Accountants in London. Observations of the Council on the Bankruptcy Bills, 1879-80. {^See under Bankruptcy reform.] Rules and regulations. Roy. 4°. Institute of Accountants in South Australia (Incorporated) ; [up to 1899 entitled 'The Adelaide Society of Account- ants, Incorporated']. Library catalogue, 1898. Report and accounts [and list of members], 1890 to date. Institute of Actuaries. Catalogue of the library. Edinburgh, 1894. Course of graduated papers for the use of candidates for examination part i of the Institute of Actuaries; by T. E. Streeter. [1902.] Institute of Actuaries' life tables : tables deduced from the mortality experience of life assurance companies ; with introduction [by P. Gray]. London, 1872. Institute of Actuaries' text book of the principles of interest, etc.\ part i, interest (including annuities-certain); by W. Sutton ; part 2, life contingencies (including life annuities and assurances) ; by G. King. 1882 and 1887. Journal of the Institute of Actuaries, vol. 32, 1895-6, to date. [A/so Index to vols. 21-30.] List of members. Latest edition. Notes on finite differences, for the use of students of the Institute of Actuaries ; by A. W. Sutherland. 1885. Royal charter of incorporation, bye-laws, etc. n.d. Valuation tables, based upon the ' Institute of Actuaries' mortality experience (H"') table, ' at 3, 3^, 4 and 4^ per cent., etc.\ by R. P. Hardy. 1873. The Institute of Actuaries : an article. Accoimtcifit^ 1 90 1,/. 169. See also Actuarial science. Institute of Bankers. List of members. Latest edition. Institute of Chartered Accountants in England and Wales. Examinations. See under Examinations. Four lectures delivered to the Institute of Chartered Accountants, during 1894 and 1895; [by T. M. Stevens and others]. London, [1895]. U 3o6 Catalogue of the Library of the Institute of INSTITUTE {continued). Institute of Chartered Accountants in England and Wales (^/^.). Inauguration of the Hall, London, May loth and nth, 1893. London, 1893. The Institute of Chartered Accountants in England and Wales, Moorgate Place, E.C. ; John Belcher, architect. [Photographs of the building, by C. Latham.] Dy. fol. London, 1893. The Institute of Chartered Accountants in England and Wales, Moorgate Place, E.C; John Belcher, architect. [Reproductions of photographs of the building, with explanations]. Dy. fol. 1893. List of Members, Royal Charter, and byelaws, 1881 to date. London, 1881, etc. Observations, by the Council, on Bankruptcy Bills. \^See under Bankruptcy reform.] Proceedings and resolutions of the ist [to the 7th] Pro- vincial Meeting, 1886 to 1901. London, [1886]- 1901. See also Newspaper cuttings, 1891 to date. Proceedings and resolutions of the meeting to celebrate the Jubilee of H.M. the Queen, London, 22nd, 23rd, and 24th June, 1887. London, [1887]. Report and accounts, 1 880-1 to date. Le Societa dei Chartered Accountants in Inghilterra : lettura fatta da T. Bracaloni, 1896. Dy. 4°. Statement of the Council as to official administration in companies' liquidation, 1894. [London, 1894,] Also Summary in Accountant^ i2>()^,pp. 707, 735, 761. The Institute of Chartered Accountants in England and Wales : a paper ; by C. H. Wade. Accou7ttant, 1888,^. 209. Accoimtants^ Jour7ial^ 1888-9,/. 16. Is it desirable that further legal recognition should be given to the Institute of Chartered Accountants, and, if so, what form should it take ? prize essay ; by R. N. Carter. Accountant^ 1894,/. 338. Accountants' Journal^ 1894-5,/. 19. Manchester C.A.S.S. Transactio7is, 1893-4,^. 146. See also Newspaper cuttings, from 1891 to date. Institute of Chartered Accountants in Ireland. Charter of incorporation and bye-laws [and list of members, 1892 to date}. Examinations. See under Examinations. Report and accounts, 1888 to date. Institute of Chartered Accountants of Ontario. Charter of incorporation, by-laws, list of members, etc., 1897. Examinations. See under Examinations. Chartered Accountafits in England and Wales. 307 INSTITUTE {continued). Institute of Patent Agents. See Chartered Institute of Patent Agents. Institute of Secretaries. Proceedings, articles of association, bye-laws, rules for examinations, examination papers and list of members. Latest edition. INSTITUTIONS. Lectures on the early history of institutions ; by Sir H. S. Maine. 1875. Instructions for Rent-Gatherers Accompts, etc., Made Easie ; by the Author of the Book, entituled Debtor and Creditor [S. Monteage]. 1683. \^Also another edn.^ 1708, bound with the 1708 edition of* Debtor and Creditor.'] Instructor: or, young man's best companion, etc,\ by G. Fisher. 23rd edn., 1779; 30th edn., 1810. INSURANCE. {See also works on Company law, and subdivisions below.) The Bankers', Insurance Managers' and Agents' Magazine, vol. 59, January, 1895, to date. Insurance Blue Book and Guide for 1899- 1900. Insurance cyclopaedia; by C. Walford, [A-Hand only^ 5 vols. London, 1871-8. Journal of the Institute of Actuaries, vol. 32, 1895-6, to date. The Post Magazine almanack: the insurance directory, 1894-7. The Post Magazine and Insurance Monitor, vol. 55, January, 1 894 to date. Roy. 4°. Insurance : a paper ; by B. S. Smith. Accountant., 1894, p. 624. Accountants'' Journal, 1894-5,/. 81. Insurance bookkeeping and accounts [fire, accident and life] : a lecture ; by M. L. Walkden. Accountant, iS86,p. 302. Accountants' Journal, 1886-7, jZ^. 31- Manchester C.A.S.S. Transactions, 1885,/. 93. Insurance : marine, fire, life : a paper ; by D. M. Lindley. Accounta7it, 1891,//. 214, 229. Accountants' Jouriial, 1 890-1,/. 269. Leeds C.A.S.A. Transactions, 1890-1,/. 57. The Insurance of securities : a paper ; by T. Y. Strachan. Accountant, 1893,/. 11, Accountants^ Journal, 1892-3,/. 245. London C.A.S.S. Tra?isactions, 1892,/. 175. Interest, annuities and insurance : a paper ; by T. Fatkin. Accountant, 1900,/. 104. Accountants Journal, 1899- 1900,/. 291. 3o8 Catalogue of the Library of the Instittcte of INSURANCE {continued). Leasehold assurance and accumulations : an article. Accountant, i9oi,j25. 913. National insurance : a lecture; by A. H. B. Constable. [1892.] Edinburgh C.A.S.S. Transactions, vol. 5,/. 41 \no. 4]. Old age pensions and national insurance: a lecture; by J. P. Smith. Accountant, 1893,/. 97. Purchase and sale of policies of assurance: a paper; by H. Moir. Accountants^ Magazine, i()oo,p. 486. A R^sum^ of the science of insurance : an essay ; by A. E. Piggott Accoujitant, August 18, 25, 1883. Accountants Journal, 1883-4,/. 141. Manchester C.A.S.S. Transactions, 1883, jZ^. 98. INSURANCE: FIRE. {See also Auditing: insurance {fire). Book-keeping: insurance {fire), and works on Company law.) The Law of fire insurance ; by C. J. Bunyon. 4th edn., by F. E. Colenso. 1893. Accounts and liquidation of fire insurance companies : a paper ; by M. L. Walkden. Manchester C.A.S.S. Transactions, 1884,/. 19. Fire insurance : a paper; by T. G. Hall. Accountant, 1902,/. 368. Municipal fire insurance : a paper ; by T. Hudson. Accountant, 1897,/. 775. Accoujitants' Journal, 1897-8,/. 108. Suggestions to a young accountant on adjusting a fire loss : an article ; by F. Blacklock. Accountant, 1898,/. 633. INSURANCE: LIFE. {See also Auditing-, insurance {life). Book-keeping: insurance {Kfe)y and works on Co7npany law.) Annals, anecdotes and legends : a chronicle of life assurance; by J. Francis. 1853. Institute of Actuaries' life tables. 1872. Institute of Actuaries' text book of the principles of interest, life annuities and assurances, ^/r. ; part i, interest (includ- ing annuities-certain) ; by W. Sutton ; part 2, life con- tingencies (including life annuities and assurances); by G. King. 1882-7. The Law of life assurance : a lecture ; by R. Berry. 1877. The Law of life assurance ; by C. J. Bunyon. 3rd edn., by the author and J. V. V. Fitzgerald. 1891. Chartered Accountants in England and Wales. 309 INSURANCE: LIFE {continued). Life assurance companies: statements and abstracts of reports from 1871 to date [except 1874, 1885]. Fcp. fol. Valuation tables, based upon the ' Institute of Actuaries' mortality experience (H"^) table' at 3, 3 J, 4 and 4^ per cent., etc, ; by R. P. Hardy. Roy. 8°. 1873. Accountants and life assurance: a paper ; by H. W. Andras. Accountant^ 1898,//. 159, 183. London C.A.S.S. Transactions^ 1897,/. 215. The Duties of accountants in connection with life assurance companies : a lecture ; by H. J. Puckle. Incorporated Accountants^ Journal^ October 1895-6,^. 8. Incorporated Accountants' S.S.L. Transactions^ 1895,/. 35* Endowment assurances : an address ; by H. W. Andras. 1895. The Evolution of a life assurance fund : a paper ; by W. H. Aldcroft. Accotmtant^ 1897,/. 109. Accountants' Journal, 1896-7,/. 249. Manchester C.A.S.S. Transactions, 1896-7,/. 68. The Investments of life assurance offices : a lecture ; by A. Hewat. 1888. Edinburgh C.A.S.S. Transactions, vol. i, no. 8. Life annuities and assurances : articles. Accountants' Journal, 1902-3,//. 2, 25. Life assurance : a paper ; by J. A. Robertson. 1888. Edinburgh C.A.S.S. Transactions, vol. 2,/. I. Life assurance : a paper ; by S. Mather. Accountant, 1888,//. 73, 89. Accountants' J ourfial, 1888-9,/. 95- Life assurance policies: an address ; by J. Henderson. Accountant, 1900,/. 488. On the tests by which a life assurance office may be judged: a lecture; by G. M. Low. 1889. Edinburgh C.A.S.S. Transactions, vol. 3,/. i. INSURANCE: MARINE. {See also works on Compa7iy law.) The Biography of a ' Lloyd's ' policy : a lecture ; by G. Van de Linde, 1885. 3rd edn. Dy. 4°. Also i7i Accountant, October 24, 31, Novetnber 7, 1885. Accountants Journal, 1885-6,/. loi. The History of Lloyd's and of marine insurance in Great Britain ; by F. Martin. 1876. Lloyd's yesterday and to-day; by H. M. Grey. 1893. Marine insurance : a lecture ; by G. Van de Linde. 1887. Also in Accountant, 1887,//. 719, 739. Ac counta7its' Journal, iZ2>7-2>,pp. 158, 177. Manchester C.A.S.S. Transactions, iSS7,p. 48. 3 1 o Catalogue of the L ibrary of the Institute of INSURANCE: MARINE {continued). Marine insurance time premium tables; by P. D. Leake. [1891.] A Bird's-eye view of the present system of marine insurance : a lecture ; by C. McArthur. Incorporated Accountants' Journal^ 1898-9,/. 94. The Law and customs relating to marine insurance contracts : a lecture ; by J. Ballantyne. Incorporated Accountants Journal^ 1897-8,/. 41. Incorporated Accountants' S.S.L. Transactions^ iSg7,p. iii. The Machinery at Lloyd's : summary of a lecture by M. H. Hozier. Accountant, igoi,p. 287. Marine insurance : a lecture ; by J. C. Bolton. Accountant, May 16, 1885. Accountants'" Journal, 1885-6,/. 23. See also Gunn's Business training manual. INTEREST. The Accountant's hand-book of interest states, etc. ; by R. C. Millar. 1889. An Easy method of keeping rent and interest accounts ; [by E. H. M. Aldridge]. 1899. Notes upon interest, discount, and profit and loss ; by G. Johnson. 1896. Computation of interest : an article. Accountant^ Journal, 1892-3,/. 142. Interest: a lecture; by H. S. Smith. Accountant, May 12, 19, 1883. Accountants' Journal, 1883-4,/. 112. Interest and annuities : a lecture ; by E. E. Price. Accountant, Novejnber 28, 1885. Accountants' J our7ial, 1885-6,/. 121. Interest and sinking funds : a paper ; by A. L. Dickinson. Accountant, 1891,/. 715. Accountants' Journal, 189 1-2,/. 154. London C.A.S.S. Transactions, 1891,/. 75. Interest, annuities and insurance : a paper ; by T. Fatkin. Accountant, 1900,/. 104, Accountants' Journal, 1899- 1900,/. 291. Interest on banking accounts : a paper ; by T. F. Uttley. Accountants' Journal, 1889-90,/. 239. On some of the causes and effects of the fall in the rate of interest : a paper ; by G. A. Jamieson. Accountants Magazine, 1897,/. 7. Chartered Accotcntants in England and Wales, 311 INTEREST TABLES. High-rate tables of simple interest at 5, 6, 7, 8, 9, and \ per cent, per annum, etc. ; by J. Laurie. 1893. Institute of Actuaries' text book of the principles of interest, etc.\ by W. Sutton. 1882. Interest tables, calculated at five per cent. ; by J. King. New edn. 1878. Inwood's Tables of interest and mortality for the purchasing of estates and valuation of properties, etc. 25th edn., revised by W. Schooling, etc. 1899. {Also 20th edn., 1875 ; 23rd edn., 1889.] Loans payable by drawings and debenture interest tables ; by W. H. Oakes. 1870. Proportion, [interest], and other tables ; by J. R. Welch. 1890. Tables for finding the half-yearly rate of interest, from \\ per cent, upwards, realized on stock or bonds, etc. ; by W. H. Oakes. Dy. 4°. 1889. Tables for finding the intermediate rates of interest between I and 10 per cent, in an annuity-certain ; by W. H. Oakes. 1887. Tables for the calculation of interest on any sum, for any number of days ; by R. Gilmer. i6th edn. n.d. Tables for the conversion of 5 per cent, interest from i^th to 7 per cent, etc. ; by J. Blake. 1890. Tables of interest and annuities certain (logarithmic) ; by A. S. Hume. 1886. Tables of simple interest ; also tables of compound interest, with tables of commission or brokerage ; by J. Laurie. 37th edn. 1893. Tables of simple interest for i to ii2 months and for i day to 91 days ; by G. Morris. 1735. \See Morris'Tables for leases.] Weights, measures, moneys and interest tables ; by L. Bartlett-Amati. 6th edn. 1891. See also Burhans' Law of municipal bonds, Millar's Account- ant's hand-book. INTEREST TABLES: COMPOUND. Fleming's tables : comprising sinking fund tables, loan re- payment and annuity tables, and compound interest tables, etc. ; by J. Fleming. 1886. A Table showing the monthly payment required to redeem a loan of ;^ioo, with compound interest thereon from i to 30 years, etc. ; by J. Cohen. 1890. Tables of simple interest ; also tables of compound interest, etc. ; by J. Laurie. 37th edn. 1893. See also Inwood's Tables. 3 1 2 Catalogue of the Library of the Institute of INTEREST TIME TABLES. Letts's interest time tables, showing the number of days between [any day in the year] and every other day. 7th edn. 1876. Tables for finding the number of days from one day to any other day in the same or the following year; by W. Lewis. 1875. Time tables, shewing the number of days from every day in the year to any other day ; by T. Reader. 3rd edn. 1876. Interpretation of mercantile agreements ; by J. D. Wood. Roy. 8"*. 1886. INTERROGATORIES. Interrogatories : rules relating to the law of discovery and inspection ; by H. W. Hart and E. Eiloart. 1879. INVESTIGATION. The Investigation of the accounts of commercial undertakings previous to their conversion into public companies : an address ; by F. W. Pixley. 1890. See also Pixley^ s ' Profession of a chartered accountant^ etc. Accountant^ iZ(p,pp. 120, 134. Accou7zta?its'' Journal, 1 890-1,/. 53. Edinburgh C.A.S.S. Transactions^ vol. ^p. 71. Lo7ido7i C.A.S.S. Transactions., 1890,^2^. 6, The Investigation of accounts on behalf of an incoming partner : a paper ; by J. B. Reeves. Accou7itant^ 1893,/. 1020. Accou7tta7tts' Journal^ 1893-4,/. 203. London C.A.S.S. Transactions^ 1893,/. i^S* Investigation of affairs with a view to a partnership : a lecture ; by H. F. Wreford. Incorporated Accountants^ Journal, 1894-5,/. 24. Incorporated Accounta7its^ S.S.L. Transactio7ts, 1894,;^. 40. Investigations : a discussion. Incorporated Accountants^ S.S.L. Tra7isactio7ts, 1901,/. 176. Investigations : a paper ; by A. E. Green. Accou7ita7it^ 1900,/, 926. Incorporated Accountants' Journal, 1 900-1,/. 34. Investigations for company prospectuses: a paper; by H. Guedalla. Accountant, 1899,/. 684. Accountants^ Journal, 1899- 1900,/. 79. London C.A.S.S. Transactions, 1899,/. 18. Investigations for company prospectuses : articles. Accou7ita7it, 1899,//. l^S^ 744- Chartered Accountants in England and Wales. 313 INVESTIGATION {continued). Investigations : their object and extent : a lecture ; by L. R. Dicksee. Accountant^ 1893,/. 228. Accountants' Journal^ 1892-3,/. 291. Leeds C.A.S.A. Transactions^ 1892-3,/. 79. Investigation of public companies' accounts and reports thereon : a paper ; by F. Creke. Accountant^ 1889, A 7" Accounta7tts^ Jour7ial^ 1888-9,/. i^i* INVESTMENT. {See also Stock Exchange^ Trusts and trustees.) The Investment of trust funds; by E. A. Geare. 1886. The Statutory trust investment guide : the text by R. Marrack ; the particulars as to investments eligible com- piled by F. C. Mathieson and Sons. 2nd edn. 1896. America as a field for investment: an address; by W. J. Menzies. [1892.] Accoujitaftt, 1892,//. 585, 597. Accou7ita7its^ Journal^ 1892-3,/. 125. Edinburgh C.A.S.S. Transactions, vol. 5,/. 59 \fto. 2]. The Detailed verification of investments : prize essay ; by [S. G. Smith]. Also Article on * Inscribed stock.' Accou7itants' Jour7ial, 1 900-1,//. 281, 290. Home investments : their present depreciation and their pro- spects : a paper ; by J. D. Walker. Accountants Magazine, 1902,/. 100. Investments by trustees : a paper ; by H. J. Osborne. Accou7ita7tt, 1889,/. 192. The Investments of life assurance offices : a lecture ; by A. Hewat. 1888. Edi7iburgh C.A.S.S. Transactions, vol. i, no. 8. Trust investments : a paper; by E, L. Tyndall. Accoimtant, 1894,/. 1065. Accoimta7its' Jour7ial, 1894-5,/. 275. Bir7ningha77i C.A.S.S. Transactions, 1894-5,/. 4. Trustees' investments : a lecture ; by G. H. Charlesworth. Accou7tta7it, 1888,/. 369. Accountants'' Journal, 1888-9,/. 48« Manchester C.A.S.S. Tra7isactions, 1887,/. 152. Trusts and trust investments : a paper ; by J. G. Litton. Accounta7tt, 1897,/. 260. Accounta7its^ Journal, 1896-7,/. 300. Ma7tchester C.A.S.S. Transactions, iZ^6-'j, p. 122. 314 Catalogue of the Libraij of the Institute of INVESTORS' BOOK-KEEPING. See Book-keeping: in- vestors'. Investors' Guardian, and Joint Stock Companies' Review, vol. 65, January, 1895, to date. Fcp. fol. Investors' Monthly Manual, vol. 19, January, 1889 to date. Fcp. fol. Investors' Review; edited by A. J. Wilson, vol. i, January, 1892 to vol. 10, December, 1897. Also Supplements, 1895, 1896, 1897. Inwood (William). Inwood's tables of interest and mortality, for the purchasing of estates and valuation of properties. 25th edn., by W. Schooling ; with logarithms of natural numbers, and Thoman's Logarithmic interest and annuity tables. London, 1899. \_Also 20th edn., 1875 J 23rd edn., 1889.] IRELAND. John Bull and his other island; by A.Bennett. 4vols.in2. 1890. See also Dublin. Ireson (Frank). A Text book of book-keeping. London, 1900. IRISH CHARTERED ACCOUNTANTS. See Institute of Chartered Accountants in Ireland. Irving (Joseph). The Annals of our time : a diurnal of events from June 20, 1837 to [June 20, 1887]. 2 vols. London, 1889-90. Isaacs (C. E.). Income tax, as affecting chartered accountants: a paper. London, [1902]. Also in Accountant^ 1901,/. 1404. Popular errors concerning an unpopular tax [income tax] : a paper. London, [1902]. Also in Accountant^ 1901,/. 53. Birmingham C.A.S.S. Transactions^ 1 900-1,/. 89. Isbister (A. K.). Elements of book-keeping by single and double entry. New edn. London, 1856. Issues: a reprint of prospectuses advertised in ' The Times,' 1891 to date. Imp. 8°. London, [1891, etc?[. ITALIAN DICTIONARY. 5^^ Dictionary : Italian. Chartered Accountants in England and Wales, 315 Jackson (George). Jackson's complete system of book-keeping, both by single and double entry, etc.\ [ed.] by M. Trotter. Dublin, [? 1830]. New edn. Belfast, 1833. Another edn. Dublin, i860. 24th edn., entitled A practical system of book-keeping, including bank accounts ; revised by H. T. Easton. London, 1902 [1901]. A New check journal upon the principle of double entry. 6th edn. London, 1841. 7th edn. London, 1849. I2th edn. London, 1863. 14th edn. London, [? 1875 J. 17th edn. London, [? 1882]. Jackson (Lowis D'A.). Units of measurement for scientific and professional men. Dy. 4°. London, 1883. Jackson (Morton Strode). The Corporation duty : its history, law and practice. London, 1892. Jackson (Thomas Chalice). The Law of partnership : a paper. Accountant^ 1900,/. 292. Accoicntants^ Journal^ 19001,/. 39. Practical lessons in book-keeping ; with 100 exercises, examination papers, and answers. London, [1899]. The Preceptors' bookkeeping ; with exercises, examination papers, and answers. London, [1901]. Jackson (William Leach) A.C.A. Balance-sheets : a lecture. Accounta7it^ June c)^ 1883. Accounta7its^ Journal^ 1883-4,/. 94. Building societies' accounts : a paper. Accountant^ 1893,/. 787. Accou7itants' Journal^ 1893-4,/. 135. Building societies and recent legislation : a paper. Accountant^ 1898,/. 532. Accountants Journal^ 1898-9,/. 35. Company legislation : a paper. Accoic?tta7it, 1898,/. 1014. Accou7tta7tts' Jour7tat^ 1898-9,/. 169. dth Provincial Meeti7ig Proceedi7igs^ 1898,/. 113. Company legislation and the audit : a paper.^ Accou7tta7tt, 1902,/. 364. 3i6 Catalogite of the Library of the Institute of Jackson (William Leach) A.C.A. (continued). Depreciation of shipping: a lecture. Accountant^ 1889,/. 217. Accounta7its' Journal^ 1889-90,/. 132. Single ship companies : a paper. Accountant^ 1887,/. 319. Accoimtant^ Jotcrnal^ 1887-8,/. 29. Jacobs (Herbert). After-acquired property : a paper. Accoiintafit^ 1900,/. 519. Accoiinta7its' Journal^ 1 900-1,/. 65. London C.A.S.S. Transactions, 1900,/. i. Disclaimer by trustees in bankruptcy : a paper. Accountant, 1900,/. 162. Accountants^ Journal, 1899- 1900,/. 276. Londo?i C.A.S.S. Transactions, 1899,/. 122. Reconstruction in voluntary winding-up : a paper. Accountant, 1902,/. 571. Jacques (Charles Albert). The Principles of the law of bankruptcy : a lecture. Accountant, 1893,/. 156. Accountants' Jour ?tal, 1892-3,/. 272. Ma7ichester C.A.S.S. Trajisactzons, 1892-3,/. 56. James (Alfred Augustus) F.C.A. Collieries : their management and accounts : a paper. Accou?ttant, 1894,/. 10 10. Accountants^ Journal, 1894-5,/. 225. London C.A.S.S. Transactions, 1894,/. 134. On the divisible profits of companies: a paper, 1901 London, [1901]. Also in Accountant, 1901,/. 1123. Accountants' J otcrnal, 1901-2,//. 180, 200. 'jth Provincial Meeting Proceedings, 1901,/. 64. James (Alfred Augustus) F.C. A., and others. The Divisible profits of companies: a discussion. Accountant, 1902,/. 285. A ccou?ttants' Journal, 1902-3,/. 30. James (R. Moore). State savings : a scheme of universal competency. London, \} circa 1 870]. Jamieson (George). The Silver question: injury to British trade and manu- factures : a paper ; with papers by T. H. Box and D. O. Croal; also a preface and sequel by Sir H. M. Meysey- Thompson. London, 1895. Chartered Accoicntants in England arid Wales. 317 Jamieson (George Auldjo). Inaugural address : Edinburgh Students' Society, 1886. Accountants' Jour?ial, 1886-7,//. US) ^62. Edinburgh C.A.S.S. Transactions^ vol. i,no. i. Limited liability : a paper. Accountant, 1888,//. 383, 404. Accountants' Journal, 1888-9,/. 7^' On some of the causes and effects of the fall in the rate of interest : a paper. Accountants' Magazine, 1897,/. 7. The Unearned increment: a lecture. [1893.] Edinburgh C.A.S.S. Transactions, vol. 5,/. 181 \iio. 10]. Jamieson (John). An Easy introduction to book-keeping, in four short sets, [also] farm book-keeping, etc. Glasgow, 1835. Jarman (Thomas). A Treatise on wills. 5th edn., by L. G. G. Robbins. 2 vols. London, 1893. Jenkin (Austin Fleeming). See under Tenfold (Charles). Jenkins (Frederick Augustus) F.C.A. Address : Bristol Students' Association. Accountant, November 21, 1885. Accountants' Journal, 1885-6,/. 118. Executors' and trustees' accounts : a paper. Accountant, March 8, 1884. Accountants' Journal, 1883-4,/. 220. Jenkinson (Mark Webster) A.C.A. The Accounts and audit of a family hotel : a paper. London,. 1902. Also i?t Accountant, 1903,//. 19, 45. The Best course of conduct and studies for a chartered accountant's articled clerk in order to render him competent and well-equipped for the pursuit of his profession : prize essay. Accountant, 1900,/. 395. Accountants' Journal, 1900- 1,/, 43. Depreciation : prize essay. Accountant, 1902,/. 528. Accountants' Journal, 1902-3,/. 95. Jenks (Maurice) A.C.A. An Exact explanation of the theory of double entry book- keeping : the advantages of double entry book-keeping, over single : prize essay. Accountants' Journal, 1892-3,/. 67. London C.A.S.S. Transactions, 1892,/. 46. 3 1 8 Catalogue of the Library of the Institute of Jeune (Capel Ellis Le). See Le Jeune (C. E.). Jevons (W. Stanley). Investigations in currency and finance ; ed. by H. S. Foxwell. London, 1884. Methods of social reform, and other papers. London, 1883. Money and the mechanism of exchange. lOth edn. London, 1893. The Theory of political economy. 3rd edn. London, 1888. JEWELLERS' ACCOUNTS. See Book-keeping : jewellers'. Jobit (M.). See under Giraudet (G.) and Meliot (A.). Joel (J. Edmondson). The Joint Stock Companies Acts, with special reference to accountancy: a lecture. Newcastle-upon-Tyne, 1892. See Company pamphlets^ vol. i, no. 3. Accoimtant^ 1892,/. 228. A ccounta7its' Journal, 1892-3,/. 39. John Bull and his other island ; by A. Bennett. 4 vols, in 2. 1890. Johnson (George). The Best system of recording orders received by a manu- facturing business, and their execution : prize essay. Accountants' J our7tal, igoi-2,p. 197. Bookkeeping, accounts, and calculations relating to the hire- purchase wagon trade, and colliery royalties and wayleaves. London, 1901. Grain, flour, hay, and seed merchants' accounts. London, 1 902. Hire-purchase wagon accounts and agreements : a paper. Accountant, 1898,//. yy^y ^^9j 819, 839. Notes upon interest, discount, and profit and loss. London, 1896. Some systems of dealing with purchase-invoices so as to ensure (as far as possible) their entry in the purchase book : prize essay. Accounta?tts^ Journal, 1 900-1,/. 120. Stock-in-trade : a paper. Accountants^ Magazi7te, 1900,/. 569. A System of accounts for colliery managers, showing how the returns are entered in the head office books: prize essay. Accountants' Joicr7ial, 1901-2,^. 76. Johnson (J. W.). Joint stock company bookkeeping ; with general and technical information respecting incorporated companies. loth edn. Belleville, [Canada], 1901. Chartered Accotmtants in England and Wales, 319 Johnson (Samuel). A Dictionary of the English language, by R. G. Latham ; founded on that of S. Johnson, as edited by H. J. Todd. 2 vols, in 4. Dy. 4°. London, 1866-70. Johnston (J. G.). Forms of account books for various classes of business. London, [1893]. Johnstone's London commercial guide, and street directory; corrected to August 31, 18 17. London, [18 17]. Johnstone (James Fowler Kellas) F.C.A. The Bankruptcy Act, 1883 : a paper. Accoujitant^ January 19, February 2, 16, 1884. Joint Stock Bank Committee : examination of the report ; by T. Jopling. 4th edn. 1837. JOINT STOCK COMPANIES. See Auditing: companies, Book-keeping : company. Company law, etc. Jolly (William Arnold). The Avoidance of voluntary settlements : a paper. Accountant^ 1895,/. 862. Accountants' Journal^ 1895-6,/. 174. Jonas (Ernest). See under Skerry (G. E.). Jones's test ledger. See under Jones (Edwin). Jones (B.). See under Hines (G.). Jones (Benjamin). Municipal accounts, with special reference to the mode of their audit : a paper. Accounta?tt, 1901,/. 760. Corporate Treasurers' a?id Accountants^ Institute Proceedings^ 1886,/. 18. Jones (Charles). Companion to the * Solicitor's Clerk,' embracing magisterial and criminal law, licensing, bankruptcy accounts, book- keeping, trust accounts, etc. London, [1895]. Jones (David). On the value of annuities and reversionary payments, with tables ; [also] a treatise on probability by Sir W. Lubbock and J. E. D. Bethune. 2 vols. London, 1844. Jones (Edward Furnival). See under Smith (W. H.). 320 Catalogzie of the Library of the histitztte of Jones (Edward Thomas). Jones's English system of book-keeping. Dy. 4°. Bristol, 1796. The Science of book-keeping, exemplified in Jones's English systems of single and double entry. Roy. 4°. London, 1831. 5th edn. Parti. Roy. 8°. London, 1837. [^/y^, another copy of 1837 edn., with title-page slightly altered.] 9th edn. ; [ed.] by his son [T. Jones]. Roy. 8°. London, 1847. nth edn. ; [edited] by T. Jones. Roy. 8°. London, n.d. 15th edn. ; [edited] by T. Jones. Roy. 8°. London, n.d. i6th edn. ; [edited] by T. Jones. Roy. 8°. London, n.d. Jones (Edwin). Jones's test ledger: a plan for epitomizing the results of the working of a business, periodically ; also, the key ledger, illustrating the mode of using the above. Dy. 4°. London, [?i868]. Jones (Henry Parker). The Duties of liquidators in the winding-up of limited companies : a paper. Accounta7it^ 1896, ^jzJ. 922, 944, 961. Accountants' J our7ial^ 1896-7,^. 164. Manchester C. A. S.S. Tra?isactw?ts, 1896-7,/. 22. Jones (Henry Parker), and others. Ought the power of trading companies (incorporated under the Companies Acts) to issue mortgage debentures con- stituting a floating charge on all their assets, to be limited and regulated by statute, and if so, to what extent and in what manner? a debate. Accountant, 1892,/. 949. Accouiitants' Journal, 1892-3,/. 206. Manchester C. A. S.S. Transactio?ts, 1892-3,/. 47. Jones (Theodore). Jones's English system of book-keeping for schools. London, etc., [? 1883]. Another edn. London, etc., [? 1889]. Jones's English system of book-keeping for the million. 2nd edn. London, [? 1882]. See also mider Jones (Edward Thomas). Jones (Warren John) A.C.A. Auditing : a lecture. Accountant, May 24, ^i, 1884. Accountants' /ournat, 1884-5,/. 288. Chartered Accountants in England and Wales. 321 Joplin (T.). An Examination of the report of the Joint Stock Bank Committee, etc. etc. 4th edn. London, 1837. Jordan (William). See under Browne (Frank Gore-). JOURNAL. See Journal under Book-keeping lectures, etc. Journal of the Institute of Actuaries, vol. 32, 1895-6, to date, London, 1896, etc. [Also Index to vols. 21-30.] Journal of the Royal Statistical Society, vol. 57, 1894, to date. London, 1894, ^^^• Joyce (Herbert). The History of the Post Office from its establishment down to 1836. London, 1893. Judd (Harold G.), and others. Can an audit be such as to effectually prevent fraud? a discussion. Accountant^ 1902,^. 241. JUDICATURE : SUPREME COURT OF. See Supreme Court of Judicature. JUDICIAL FACTORS. Factorships ; by T. G. Dickson : an address. [1890.] Edinburgh C.A.S.S. Transactions, vol. %p. 45. The Personal liability of trustees and judicial factors : a paper ; by J. J. Cook. 1900. Accountants' Magazine, 1900,/. 333. Edinburgh C.A.S.S. Transactions, vol. 11,/. 27. Report of the Accountant of Court on the state of judicial factories, etc., from December, 1898 to December, 1899. Roy. 4°. [190 1.] Judicial organisation in France : papers ; by L. Goirand. Accountants' Jour?ial, 1901-2,/^. 119, 142, 166, 190, 213. Jupp (Edward Basil). An Historical account of the Worshipful Company of Carpenters of the City of London. 2nd edn., with a supplement by W. W. Pocock. London, 1887. JUSTICES OF THE PEACE. The Justices' manual ; or, guide to the ordinary duties of a Justice of the Peace ; by S. Stone. 24th edn., by G. B. Kennett. 1887. X 322 Catalogue of the Library of the Institute of Kain (George James). Kain's commercial book-keeping. See Eldridge (Arthur). Kain's solicitors' book-keeping by double entry, on the triple column system. 6th edn. London, 1858. loth edn. London, 1887. I ith edn., revised by H. Brown. London, 1895. 1 2th edn., revised by H. Brown. London, 1902. Kappele (George). Mercantile law, with special reference to its practice in Ontario : a paper. Accountant^ 1899, i^. 481, 554- Katte (Stephen). A New method of keeping books by double entry. 2nd edn. Dy. 4°. London, 1843. Keen (Frank Noel) A.C.A, The Balance sheet of a limited company : a paper. Accountant^ 1898,/. 399. Accountants' Joicrnal, 1 898-9, jzJ. 7. London C.A.S.S. Tra7isactions^ 1898,/. i. The Faults in the existing law relating to Joint Stock Com- panies (1862 to 1888) Acts and their remedies : prize essay. Accountant^ 1890,^. 437. London C.A.S.S. Tra7isactions., 1890,/. 75. How to prepare for the intermediate and final examinations of the Institute: a discussion. London C.A.S.S. Transactions^ 1892,^. 233. A Memorandum of the Mond gas scheme. London, 1901. See also under Stevens (Thomas Moffitt). Keen (William Brock) F.C.A. County council accounts: a lecture. [London, 1895.] See Book-keepi7ig painphlets^ vol. 2, no. 2. Accountant., 1895,/. 456. Accountants' Journal., 1895-6,^. 79. London C.A.S.S. Transactions, 1895,/. 95- Kelland (Henry Philip Chambers) A.C.A. Executors : a summary of their powers, duties and liabilities ; with an epitome of the death duties. 2nd edn. London, [? 1902]. Kelly's Clergy List. Latest edition. Kelly's Directories. See Directories. Kelly's Handbook to the titled, landed and official classes. Latest edition. Chartered Accountants in England and Wales. 323 Kelly (P.). The Elements of book-keeping, both by single and double entry. London, 1801. 2nd edn. London, 1802. 3rd edn. London, 1805. 4th edn. London, 181 1. 5th edn. London, 1815. 8th edn. London, 1824. 9th edn. London, 1828. nth edn. London, 1839. I2th edn. London, 1847. Kelso (W.). Business partnerships and dissolution : prize essay. Queensland Institute of Accountants Report^ 1900. Kemp (Charles Fitch) F.C.A. Presidential address: annual meeting, 1895. Accountant^ 1895,^. 4io- Presidential address: annual meeting, 1896. Accountant^ 1896,/. 393. Presidential address: Liverpool Provincial Meeting, 1894. Accou7ttanf, iSg4,p. 932. Accountants' Journal^ 1894-5,^. 185. /^th Provincial Meeting Proceedings^ 1894,^. 15. Kempten (Valentin Mennher de). Practique brifue pour tenir liures de compte, a la guise et maniere Italiana ; public d'apres I'^dition de 1550 par J. G. Ch. Volmer. Utrecht, 1894. Keogh (George Darell). The Order and disposition clause of the Bankruptcy Act : a lecture. Incorporated A ccountants^ Journal.^ 1 900- i^p. 129. Ker (Charles). Depreciation : a paper. Accountant^ 1900,^. 278. Accountants' Journal^ 1899- 1900,/. 303. Accountants' Magazine^ i(^X),p. 196. Edinburgh CA.S.S. Tra?isactions^ vol. 11, p. i. Kerly (Duncan M.). The Law of trade-marks, trade-name, and merchandise marks ; with chapters on trade secret and trade libel, and statutes, rules, forms and precedents. London, 1894. Kerr (Andrew W.). Characteristics of banking systems : a paper. AccouiitantS Magazine^ i^gg^p. 15. 324 Catalogtie of the Library of the histitute of Kerr (William Williamson). The Law and practice as to receivers appointed by the High Court of Justice. 4th edn., by P. F. Wheeler, assisted by C. Burney. London, 1900. Kershaw (John Felix). Principal and agent : a paper. Accoujitant, 1899,^^. 1105. Accountants' Journal, 1899-1900,/. 168. Keynes (John Neville). The Scope and method of political economy. London, 1 891. Keyssner (Hugo) and Simon (H. Veit). Reichsgesetz betreffend die Kommanditgesellschaften auf Aktien und die Aktiengesellschaften vom 18 Juli, 1884. 4« Aufl. Berlin, 1895. Kheil (Charles Peter). Bookkeeping exhibition in Genoa : a paper. Accountant, 1892,/. 734. Killik (Stephen Henry Molyneux). The Duties of a secretary of a limited company from the date of registration : prize essay. Incorporated Accountants' S.S.L. Transactiojts, 1894,^^.95. Stock Exchange accounts, with forms. London, 1895. Stock Exchange transactions, and the manner of recording them : a lecture. Incorporated Accountants' S.S.L. Transactions, 1895,/. i. Kimber (Henry). Bankruptcy law and its administration in England : a paper. [London, 1879. Nos. 10 and 1 1 in bound vol. of bankruptcy pamphlets.] Also [reported] in Accountant, March 29, 1879. King (George). Institute of Actuaries' text book of the principles of interest,, life annuities, and assurances, and their practical applica- tion ; part 2, life contingencies. London, 1887. King (John). Colliery accounts : a lecture. Incorporated A ccounta?its' Journal, 1897-8,/. 90. Incorporated Accounta7its' S.S.L. Transactions, 1897,/. 132. King (John) Alderman. Corporation gas works accounts : depreciation and sinking, fund : articles. Accountant, \ZZ%,pp. 496, 541, 573. Chartered Accountants in England and Wales. 325 King (Joseph). Interest tables calculated at five per cent. New edn. London, 1878. King (Thomas). An Exact guide to book-keeping by way of debtor and creditor. London, 17 17. Kingsbury (J. J.). Currency and the non-appreciation of gold : a paper. Queensland Institute of Accountants' Report^ 1897. Kirby (Horace Woodburn) F.C.A. Hints on the conduct and training of chartered accountants : a paper. Accountant, i^9% p. 596. Accountants' Jour?ial^ 1899- 1900,/. 39- London C.A.S.S. Transactions^ 1899,/. i. Kisbey (W. H). The Law and practice of the Bankruptcy Court, Ireland. 3rd edn. Dublin, 1884. Kitchiner (William). The Housekeeper's ledger. London, [circa 1820]. Klemisch (Oskar). Kaufmannische Buchfiihrung. 4*® Aufl. Leipzig, 1889. Knight (William Stanley Macbean). The Business encyclopaedia and legal adviser. 6 vols. Lon- don, 1902-3. Knitschky (W. E.). Die Seegesetzgebung des Deutschen Reiches ; Text-Ausgabe mit Anmerkungen und Sachregister von W. E. Knitschky. 2^ Aufl. Berlin, 1894. Knowles and others v, McAdam : colliery income tax appeal ; report of case, 1877. London, [1878]. Knox (George Walter) F.CA. Companies: a lecture. London, [1895]. See ' Four lectures delivered to the Institute,^ etc. Also in Company pamphlets, vol. i, no. 4. Insolvency: a paper, 1886. London, [1886]. Also in Accountant^ 1886,/. 658. Accountants' Journal., 1886-7,/. 150- \st Provincial Meeting Proceedings^ 1886,/. 95. The Law of bankruptcy, past, present, future : a paper. Sheffield, [1878. No. 9 in bound vol. of bankruptcy pam- phlets.] 326 Catalogue of the Library of the Institute of Knox (George Walter) F.C.A. {continued). Presidential address : annual meeting, 1897. Accountajtt, 1897,/. 479- Presidential address : Birmingham Students' Society. Accounta?tt, 1899, j^. 83. Accountants Journal^ 1898-9,/. 277. Birmingham C.A.S.S. Transactions, 1898-9,/. 29. Presidential address: Sheffield Provincial Meeting, 1896. Accountant, 1896,/. 833. Accounta7its^ Journal, 1896-7,/. 139. ^th Provincial Meeting Proceedings, 1896,/. 44. Report upon the Midland Counties' Miners' Permanent Relief Fund Friendly Society, 1887-91. Chesterfield, 1893. KOMMANDITGESELLSCHAFTEN AUF AKTIEN. See Company law : Germany. KONKURSORDNUNG. See Bankruptcy law : Germany. Labarthe (Napoleon Bacqua de). See Bacqua de Labarthe (N.). LABOUR. An Essay on the relations between labour and capital ; by C. Morrison. 1854. The Labour Gazette, vol. i. May 1893 ^^ ^^i^- Fcp. fol. Profit-sharing and the labour question : by T. W. Bushill. 1893. The Claims of labour on capital : an address ; by F. Walmsley. Incorporated Accountants Journal, 1 890- 1 , /. 1 49. Ladelle (Oscar Gerard) A.C.A. The Calculation of depreciation : a paper. Accountant, 1890,//. 659, 669. Accountants Jourjtal, 1 890-1,/. 187. London C.A.S.S. Transactions, 1890,/. 114. Laing (Seton). The Great City frauds of Cole, Davidson and Gordon, fully exposed. 2nd edn. London, [1856]. Laird (Thomas Patrick). Trust and executry accounts : their preparation and audit : a lecture. [1892.] Edinburgh C.A.S.S. Transactions, vol. 5,/. 19, \no. 3]. Lakeman (James) F.C.A. Accountancy in its relation to finance : a paper. Accoufttant, 1892,/. 491. Accountants'* Journal, 1892-3,/. 103. London C.A.S.S. Transactions, 1892,/. 46. Lakin-Smith (Herbert). See Smith (Herbert Lakin-). Chartered Accountants in England a7id Wales. 327 Lambert (John). The Perpetual balance : or, book-keeping by double entry upon an improved principle. London, 181 2. Lamond (Elizabeth). See under Walter, of Henley. Lamond (R. P.). The Settlement of traders' claims by arbitration : a lecture. Accountant, 1894,/. 360. LAND TAX. The Land tax, and how to get it corrected ; by J. Arnott. 1897. The Land tax and its redemption : a paper ; by A. Badger. Accountant, 1894,/. 608. Accountants^ Journal, 1894-5,/. 72>' LAND SOCIETIES. See under Building societies. LAND TRANSFER. Land transfer: a cottage tenant's views concerning the transfer of land by registration : a pamphlet; by J. Wilson. [1887.] The Transfer of land : a lecture ; by R. Pennington. Also Leading articles. Accountant, i2>?>7,pp. 253, 275, 287, 309, 325., Manchester C.A.S.S. Transactions, 1886,/. 96. Lane (G. T.). Legislative recognition of accountancy as a profession: a paper. Sydney Institute of Public Accountants' Conference, 1901. LANDLORD AND TENANT. {^See also Life-tena?tt, Rents ^ Woodfall's law of landlord and tenant, with precedents and forms. 15th edn. ; by J. M. Lely. Roy 8°. 1893. Comparison of landlord's rights in bankruptcy and winding- up : a lecture ; by J. K. F. Cleave. Incorporated A ccounta7tts' fournal, 1898-9,/. 230. Incorporated Accountants' S.S.L. Transactions, 1899,/. 32. Landlord and tenant : a lecture ; by A. Durandu. Accountant, August i, 1885. Accountants' fournal, 1885-6,/. 68. The Law of landlord and tenant : a lecture ; by E. C. Pearson. London, 1902. Also in Accounta7tt, 1902,/. 161. Langdon (Adolph Max Lazarus). The Bankruptcy Act, 1890: a lecture. Accountants' four?tal, 189 1-2,/. 128. Manchester C.A.S.S. Transactions, 1 890-1,/. 205. 328 Catalogtie of the Library of the Institute of Lange (C. Fr. Rud.). Das Grubenhaushalts-, Kassen- und Rechnungswesen der Koniglich Preussischen Bergbehorden, etc. Freiberg in Sachsen, 1885. Langenscheidt (Paul). See under Schaer (J. Fr.). Langford (R.). Merchants' accounts : or, book-keeping according to the Italian method of double entry. London, 1822. Another edn. London, 1826. Another edn. London, 1843. Another edn. London, 1853. Larking (Charles). Larking's bills payable book. [Norwich, ? 1900.] Larking's bills receivable book. [Norwich, ? 1900.] Larking's estate cash book. Obi. fol. [Norwich, ? 1900.] Larking's property register. Obi. fol. [Norwich, n.d^ Lass (Alfred) /^.C^. The Accounts of gas undertakings : a paper. Accountant^ 1889,/^. 48, 60, 73 ; 1894,/. 673. Accountants^ Journal^ 1888-9,//. 212, 221. London C.A.S.S. Transactions^ 1888,^. 293. London water supply : an analysis of the accounts of the Metropolitan water companies, showing the capital, income, expenditure, profits and dividends for the year 1880-81, 1882-83 to 1898-99, and 1900-01. London, [1882, etc\ Lassen (Claudius). The Commercial guide : systematic bookkeeping by single and double entry ; with the system taught in Heriot-Watt College, Edinburgh. Edinburgh and Glasgow, 1891. Latham (Alexander Mere). The Duties and liabilities of trustees, other than those in bankruptcy : a lecture. Incorporated Accountants' J our7ial^ 1893-4,/, 92. hicorporated Accountants' S.S.L. Transactio?is^ 1894,/. 22. Latham (Robert Gordon). See under Johnson (Samuel). Latham (Stanley Anderton) A.C.A. Book-keeping: a plea for more scientific and systematic teaching: a paper. Accountant, 1897,/. 890. Accountants' Journal^ 1897-8,/. 141. LATIN DICTIONARY. See Dictionary: Latin. LAUNDRY ACCOUNTS. 5^^ Book-keeping : laundry. Chartered Accountants in England and Wales. 329 Laurence (P. 0.) The Capital of a company, with special reference to its reduction : a paper. Accountant^ 1893,/, 61. Laurie (David). A Treatise on finance, under which the general interests of the British Empire are illustrated, etc. Glasgow, 181 5. Laurie (James). High-rate tables of simple interest at 5, 6, 7, 8, 9, and \ per cent, per annum ; also tables of commission or brokerage. London, 1893. Tables of simple interest ; also tables of compound interest, with tables of commission or brokerage. 37th edn. London, 1893. LAW AGENTS' BOOK-KEEPING. See Book-keeping: law agents'. LAW: ANCIENT. Ancient law : its connection with the early history of society, and its relation to modern ideas ; by Sir H. S. Maine. 6th edn. 1876. See also Maine's Village-communities. LAW: ENGLISH (GENERAL). {See also Account^ Bankruptcy^ Compa7iy^ Mercantile^ etc., law; and Maxims {legal). The Annual Practice : statutes, orders and rules relating to the practice of the Supreme Court ; with notes, etc., by T. Snow, C. Burney and F. A. Stringer. 2 vols. Latest edition. The Business encyclopaedia and legal adviser; by W. S. M. Knight. 6 vols. 1902-3. The Cabinet lawyer : a popular digest of the laws of England, civil, criminal, and constitutional. 24th edn. 1877. Encyclopaedia of the laws of England : a new abridgment under the editorship of A. W. Renton. 12 vols. [1897-8.] The Law and custom of the Constitution ; by Sir W. R. Anson. Part i. Parliament; 2nd edn.: Part 2, The Crown. 2 vols. 1892. Mr. Serjeant Stephen's new commentaries on the laws of England (partly founded on Blackstone). nth edn. [by A.Brown]. 4 vols. 1890. Wharton's law-lexicon : an epitome of the law of England. 9th edn., by J. M. Lely. Roy. 8°. 1892. 330 Catalogtie of the Library of the Institute of LAW: ENGLISH (GENERAL) {continued). Choses in action : a lecture ; by W. R. Warren. Incorporated A ccountants^ Journal^ 1 899- 1 900, /. 74. Incorporated Accountants' S.S.L. Tra?isacti07ts, 1899,^. 74. Codification of English law : a paper; by W. Simpson. Accountant^ 1902,/. 18. Common sense in its relation to law : a lecture ; by G. B. Wilson. Incorporated A ccountants' Journal^ 1 899- 1 900, p. 129. Some criminal offences relating to accounts : a paper ; by C. A. Carter. Accountant^ 1892,/. 970. Accountants' Journal^ 1892-3,/. 201. LAW: FRENCH (GENERAL). {See also Bankruptcy^ Coinmercial^ Compa?ty law: France.) Codes sp^ciaux de la legislation francaise ; par N. Bacqua de Labarthe. 1868-9. Codes usuels de la legislation frangaise ; par N. Bacqua de Labarthe. 1868-9. Judicial organisation in France : papers ; by L. Goirand. Accountants' Journal^ 1901-2,^/. 119, 142, 166, 190, 213. LAW JOURNAL. The Law Journal, January, 1888 to date. Roy. 4°. The Law Journal reports ; new series, vol. i, 183 1-2 to date. Analytical digest of the cases published in the Law Journal reports and in [other] reports, from 1835- 19CX). I3 vols. To be continued. Synopsis of contemporary reports, 1832-1895. LAW-LEXICON. The Pocket law-lexicon, explaining technical words, phrases and maxims [with] a list of law reports ; by H. G. Rawson and J. F. Remnant. 3rd edn. 1893. Wharton's law-lexicon. 9th edn., by" J. M. Lely. Roy. 8°. 1892. Law List, 1872, 1874 to date. Law List: Scottish, 1893, 1895, 1896, 1899. LAW REPORTS. Law reports of the Incorporated Council of Law Reporting. Admiralty (High Court of) and Ecclesiastical Courts, 1865-75. 4 vols. London, 1867-75. For continuation, see Probate Division below. Appeal : — Chancery appeal cases, 1865-75. 10 vols. London, 1866-75. For continuation, see Chancery Division below. Chartered Accountants in England and Wales. 331 LAW REPORTS {continued). ^ Appeal : — Divorce. See Scotch and Divorce and English, Irish and Scotch appeal cases, and Probate Division below. English and Irish appeal cases, and claims of peerage before the House of Lords, 1866-75. 7 vols. London, 1866-75. English, Irish and Scotch appeal cases before the House of Lords and the Judicial Committee of the Privy Council ; [also. Peerage cases, and Divorce and Ecclesiastical appeals], 1875 /d? ^^/^. London, 1876,^/^. House of Lords appeal cases. See English and Irish, and English, Irish and Scotch abovCy and Scotch below, Irish appeal cases. See English and Irish, and English, Irish and Scotch above. Privy Council appeals, 1865-75. 6 vols. London, 1867-75. For contimcation, see English, Irish and Scotch above. Scotch and Divorce appeal cases before the House of Lords, 1866-75. 2 vols. London, 1869-75. For continuation^ see English, Irish and Scotch above. Bankruptcy cases. For 1865-75, see Equity below, for 1875-84, see Chancery Division below, ior 1884-1900,^-^^ Queen's Bench Division below, for 1901 to date, see King's Bench Division below. [For 1884-93, see also Morrell's Bankruptcy reports, and, for 1 894 /^ ^^/^, Hanson's Bankruptcy and winding-up cases.] Chancery Division. Cases determined by the Chancery Divi- sion of the High Court of Justice and by the Chief Judge in Bankruptcy [to 1884] and by the Court of Appeal on appeal from the Chancery Division and the Chief Judge and in Lunacy, 1875 l^ date. London, 1876, etc. For cases from 1865-75, see Equity below. For appeal cases 1865-75, ^^^ under Appeal above. Common Pleas (Court of), 1865-75. 10 vols. London, 1866-75. Common Pleas Division, 1875-80. 5 vols. London, 1876-80. For continuation, see Queen's Bench Division below. Crown Cases Reserved. Cases determined by the Court for Crown Cases Reserved, 1865-75. 2 vols. London, 1872-5. For continuation, see Queen's Bench Division below. Divorce. See Probate and Divorce, and FrohsitQ Division below. Ecclesiastical Courts. See Admiralty above. Equity cases before the Master of the Rolls and the Vice- Chancellors, 1865-75. 20 vols. London, 1866-75. For continuation, see Chancery Division above. 332 Catalogice of the Library of the Institute of LAW REPORTS {continued). Exchequer (Court of), 1865-75. 10 vols. London, 1866-75. Exchequer Division, 1875-80. 5 vols. London, 1875-80. For continuation, see Queen's Bench Division below. King's Bench Division, 1901 to date. London, 1901, etc. Probate and Divorce (Courts of), 1865-75. 3 vols. London, 1869-75. Probate Division. Courts of Probate and Divorce, Admiralty and Ecclesiastical Courts, and on appeal therefrom in the Privy Council and in the Court of Appeal, 1875 to date. London, 1876, etc. Queen's Bench (Court of), 1865-75. 10 vols. London, 1866-75. Queen's Bench Division, 1875 to 1900. London, 1876-1900. For continuation, see King's Bench Division above. Statutes. Public general statutes, with a list of the local and private acts passed in [1866] to date. London, 1866, etc. \^For Statutes, 1831-2 to date, see Law Journal reports.] Also Digest of cases, 1 865-1900. 4 vols. London, 1892, 1 90 1 . Continued annually. 'Accountant' law reports, 1874 to date. [From 1874 to 1888, with. 'Accountant,' 1889 to date, bound separately.^ The Law Journal reports ; new series, vol. i, 183 1-2 to date. Also Analytical digest, from 1835 to 1900. 13 vols. To be continued. The Law Times reports. Vol. 13, new series, 1865-6 to date. Also General index to vols. 11-80 [1864-1899]. To be continued. The Revised reports ; being a reduplication of such cases in the English courts of common law and equity from 1785 as are still of practical utility. Vols. 1-56. Also Index to vols. 1-50. Roy. 8°. London, 189 1, ^/^. In progress. 'The Times' law reports. Vol. i, 1884-5 to date. 4°. London, [1884, etc?\. Also'T\i^ Times' law reports digest, 1884- 1900. 2 vols. Continued annually. Weekly Notes: being notes of cases heard and determined by the House of Lords, the Court of Appeal, the Chancery, Queen's Bench [and King's Bench], Common Pleas, Exchequer, and Probate, Divorce and Admiralty Divisions of the High Court of Justice, and the Chief Judge in Bankruptcy, 1877 to date. London, [1877, etc\ Cr. 4°. Also Digest of cases, 1866 to 1879. [For later years see Incorporated Council of Law Reporting's digest.] Chartered Accountants in Efigland and Wales, 333 LAW REPORTS: BANKRUPTCY. See Bankruptcy reports ; also Bankruptcy cases, under Law reports above. LAW REPORTS: COMMERCIAL CASES. Reports of commercial cases, vol. i, 1895-6 to date. London, 1896, etc. LAW REPORTS: COMPANIES' WINDING-UP. Reports of cases in bankruptcy and companies' winding-up, decided in the High Court of Justice, the Court of Appeal, and the House of Lords; edited by E. Manson. Vol. i, 1894 to date. LAW REPORTS: DIGESTS. An Analytical digest of the cases published in the Law Journal reports, and in [other] reports, from 1835 to 1900. 13 vols. London, 1843, etc. To be continued. The Annual digest of all the reported decisions of the Superior Courts, etc., 1894 [^^ date'\ ; by J. Mews. The Complete annual digest of every reported case, for 1883. [to 1893] ; edited by A. Emden. Digest of 'The Times' law reports, 1884-1900. 2 vols.. Continued annually. Incorporated Council of Law Reporting for England and Wales : digest of cases, 1 865- 1 900. 4 vols. London, 1892, 1 90 1 . Continued annually. The Weekly Notes : digest of cases not reported in the Law Reports, from 1866 to 1879; compiled by G. M. White. [For later years, see Incorporated Council of Law Re- porting's digest] LAW REPORTS: MISCELLANEOUS. Chadwick and another v. Collier and others. In the House of Lords, on appeal from H.M.'s Court of Appeal (England). Dy. 4°. [1888.] Judgment in the House of Lords in the case of the Chartered Institute of Patent Agents and others v. Lockwood, 1894. Knowles and others v. McAdam : colliery income tax appeal : report of case heard before the High Court of Justice, Exchequer Division, 1877. The Queen v. Hawkins : before Lord Russell of Killowen (Lord Chief Justice of England) and a special jury, 1896. From the shorthand notes. Folio. [London, 1896.] 334 Catalogue of the Library of the Institute of LAW REPORTS: REVISED. The Revised reports ; being a reduplication of such cases in the English courts of common law and equity from 1785 as are still of practical utility. Vols. 1-56. Also Index to vols. 1-50. Roy. 8°. London, 1891, etc. In progress. LAW REPORTS : STUDY OF. On the study of the law reports ; by S. Rogers. 1897. The Law reports and how to use them : a paper ; by J. S. Pritchett. Accountant^ igoi,p. 566. Birmingham C.A.S.S. Transactions^ 1 900-1,/. 152, LAW REPORTS: SYNOPSIS. Synopsis of contemporary reports, 1832- 1895. [1896.] LAW REPORTS : TABLES. Tables of all reports of cases decided in the Superior Courts of England, Scotland and Ireland, prior to [1865], with a list of the usual modes of citation ; by A. Cane. 1895. LAW: ROMAN. Introduction to Roman law ; by W. A. Hunter. 5th edn. 1892. Roman law and legal education. See Maine's Village- communities. See also Maine's Ancient law. LAW: SCOTTISH. {See also Bankruptcy law : Scotland^ etc.) Some remarks on Scots law : articles. Incorporated Accountants Journal^ 1 897-8,/. 1 96 ; i Z^Z-%pp. 3, 36. Law Times, vol. 41, November 1865 to date. Fcp. fol. Law Times reports, vol. 13, new series, 1865-6 to date. Also General index to vols. 11-80 [1864-99]. To be continued. Law (John) of Lauriston : sketch of his history ; by J. Patrick. Accountants' Magazine^ 1900,/. 529. Lawes (Edward). A Practical treatise on naval book-keeping, in all its branches, etc. London, 1827. Lawn (James Gunson). Mine accounts and mine book-keeping ; with examples from actual practice. London, 1897. 2nd edn. London, 1901. Chartered Accountants in England and Wales, 335 Lawrance (George Woodford). Precedents of deeds of arrangement between debtors and their creditors, with introductory chapters ; also the acts, and forms, etc. 5th edn., by A. Lawrance. London, 1900. Laws of book-keeping ; part i, single entry; by an accountant. London, 1873. Lawson (William John). The History of banking ; with a comprehensive account of the origin, rise and progress of the banks of England, Ireland and Scotland. 2nd edn. London, 1855. LAWYERS' BOOK-KEEPING. 5^^ Book-keeping : solicitors\ Lawyer's companion and diary. Latest edition. Layton (A. T.). See under Hudson (Corrie). Lazarus -Langdon (Adolph Max). See Langdon (A. M. Lazarus). LEADING CASES. See Equity, Maritime law, Mercantile law. Leake (Percy Dewe) F.C.A. Marine insurance time premium tables. London, [1891]. Leake (Percy Dewe) F.C.A., and others. Debate on auditors' certificates. Accountajit^ 1887,/. 529. Accou7ita7its' Journal^ 1887-8,/. 'j'j. Londo7i C.A.S.S. Transactions, 1887,/. 47. Lean (Francis William Le Blount) A.C.A. Cost accounts : prize essay. Accountant, 1901,/. 331. LEASES. Tables for renewing and purchasing of leases, etc.\ by G. Morris. 1735. Tables for renewing and purchasing of the leases of cathedral churches and colleges. 1686. Leasehold assurance and accumulations : an article. Accountant, 1901,/. 913. See also Inwood's Tables, Willich's Tables. Leather (Harry Douglas) A.C.A. The Books and accounts of a textile manufacturing com- pany : a paper. Accountant, 1900,/. 181. Accountants^ Journal, 1899- 1900,/. 263. 336 Catalogtte of the Library of the Institute of Leavitt (T. H.). Accounting as relates to the prevention and discovery of fraud, etc. Lincoln [U.S.A.], 1896. The Professional accountant : what he is, and what he does : an essay. Accountant^ 1896,/. 751. LEDGER. See Ledger, tinder Book-keeping lectures, etc. Ledger of Andrew Halyburton, conservator of the privileges of the Scotch nation in the Netherlands, 1492- 1503, etc. Roy. 8°. 1867. Lee (Lawford Yate) a7td Wace (Henry). The Law and practice of bankruptcy and imprisonment for debt, comprising the statutes, rules and forms ; and the Bills of Sale Acts. 2nd edn. Roy. 8°. London, 1884. Lee (Sidney). See under Stephen (Leslie). Leeds and District Chartered Accountants Students' Associa- tion : transactions, 1890-91 to 1892-93. London, [1891-93]. Lees (John Frederick). Book-keeping for terminating building societies. Oldham <2;^d? London, 1895. LEGACIES. {For Legacy duty see Death duties.) A Treatise on the law relating to the devolution of real estate on death, and the administration of assets; by L. G. G. Robbins and F. T. Maw. 3rd edn. 1901. Legacies and life tenants : a lecture ; by H. Foulks Lynch. Leeds C.A.S.A. Transactions, 1892-3,^. 2. Leicester Society of Chartered Accountants : rules and regula- tions and list of members, 1901. Le Jeune (Capel Ellis). Accounting systems : a pamphlet. 2nd edn. New York, 1894. Lely (John Mounteney). For ' Chitty's Statutes ' ; edited by J. M. Lely and ' The Annual Statutes ' see under Chitty (Joseph) Senior. Lely (John Mounteney) and Craies (William F.). Death duties: the Finance Act, 1894, with notes, etc. London, 1894. Lescher (Herman Joseph) F.C.A. Chartered accountants and public life : a paper. Accountant, 1889,/. 282. London C.A.S.S. Transactions, 1889,/. 237. Chartered Accountants m England and Wales. 337 L'Estrange (J. E.). Bookkeeping : single and double entry. Manchester and London, 1897. Letters belonging to a system of book-keeping and accounts ; by A.Hodge. Roy. 8°. 18 12. Letts's interest time tables, showing the number of days between [any day in the year] and every other day. 7th edn. London, 1876. Levi (Leone). The Progress of joint stock companies, 1869-84: a paper. Accountant^ 1886,^/. 291, 305, 323. Levie (George Elder). Architect's book-keeping, accounts, and office management : a paper. Accountants' Magazine^ 1900,/. 576. Private and house-keeping accounts : a paper. Accountants' Magazine^ 1901,/. 344. Lewin (S. Dewar). Some remarks on English railways : a paper. Accountant^ June I'j^ 1885. A ccoicntant^ Journal^ 1 88 5 -6, /. 4 1 . Manchester C.A.S.S. Transactions, 1884,/. 136. Lewin (Thomas). A Practical treatise on the law of trusts. 9th edn., by C. C. M. Dale. Roy. 8°. 1891. Lewis (A. E.). Bills of exchange : a paper. Accountant, 1892,^. 481. Leeds C.A.S.A. Transactions, 189 1-2,/. 64. Lewis (Charlton T.) and Short (Charles). A Latin dictionary founded on Andrews' edition of Freund's Latin dictionary. Imp. 8°. Oxford, 1886. Lewis (George Pitt-). The History of the Temple, with special reference to the Middle Temple. London, 1898. Lewis (J. Slater). The Commercial organisation of factories. London, 1896. Lewis (James Henry). The Quick and easy method of teaching book-keeping. New edn. Dy. 4°. London, [?i840]. 14th edn. Dy. 4°. London, \J circa i860]. Y ^^S Catalogue of the Library of the Institute of Lewis (William). Tables for finding the number of days from one day to any other day in the same or following year. London, 1875. Lewis (William Penn-). Corporation waterworks : a paper. Corporate Treasurers' and Accountants'' Institute Proceedings^ 1 892-3, j^- dZ- Exchequer contributions : a paper. Corporate Treasurers^ aiid Accoimtants' Institute Proceedings^ 1894-5,^94. Municipal corporation accounts : a paper. Incorporated Accountants' Journal, 1892-3,/. 75. Private improvement works and expenses : a paper. Corporate Treasurers' and Accoimtants'' Institute Proceedings^ 1891,^ 23. The Use of sinking funds for new capital purposes : a paper. Also Leading article. Accountant, i()oi, pp. 970, 1077. I?icorporated A ccountants' Jour?ial, 1 900- 1 , p. 224. Lex mercatoria. See Malynes (Gerard). Lex mercatoria rediviva : or, the merchant's directory, etc. ; by W. Beawes. 3rd edn. Dy. fol. 1771. * Liberator' crash ; with some account of Jabez S. Balfour. 1893. LIBRARIES. {See also Catalogues: library.) The Guildhall Library and its work ; by C. Welch. 1893. The Public libraries of London : their histories and accounts: a lecture ; by H. C. Marshall. See Book-keeping pamphlets, vol. 2, no. 6. Accountant, 1891,//. 52, 81, 99. Accoimtants' Jour 7ial, 1890-1,^2^. 229. Ma7tchester C.A.S.S. Transactions, 1890-1,^. 84. Libro Mercantile, ordinato col suo Giornale & Alfabeto, per tener conti doppi al modo di Venetia, etc. Di Dominico Manzoni. 1564. \^For full title see under author^ Licensing trade accounts : a lecture ; by E. W. E. Blandford. Incorporated Accounta7its' J our7ial, 1 900-1, A 58. htcorporated Accou7itant^ S.S.L. Tra7isactio7is, 1900,/. 104. LIFE ANNUITIES. 5^^ Annuities. LIFE INSURANCE. 5^^ Insurance : life. LIFEBOAT INSTITUTION. Royal National Lifeboat Institution: report from the select committee [1897]; with the proceedings, minutes of evi- dence, appendix and index. Fcp. fol. 1897. Chartered Accountants in England and Wales, 339 LIFE-TENANT. {^See also Executors^ La7idlord and tenant.) The Law of capital and income as between life-tenant and remainderman; by W. H. Gover. 1901. The Audit of the accounts of an 'executor and trustee' on behalf of a ' life-tenant ' : prize essay ; by A. L. Crossin. Accountants^ Journal^ 1900- 1,/. 168. Legacies and life tenants : a lecture ; by H. Foulks Lynch. Leeds C.A.S.A. Transactions., 1892-3,/. 2. Life tenants v. remaindermen : articles. Accountant., 1884, September 20, 27 ; 1885, February 21, March 7, Ap7'il 1 1, May 2, August 8 ; 1886, pp. 250, 314, 347, 459. Sale by a tenant for life under the Settled Land Act, 1882 : articles. Accountant^ 1888,//. 135, 153, 168, 215. Tenants-for-life of mines : an article. [; Accountant^ iSgg,p. 1198. LIMITATIONS. A Practical treatise on the statutes of limitations in England and Ireland ; by J. G. N. Darby and F. A. Bosanquet. 2nd edn., revised by F. A. Bosanquet and J. R. V. Marchant. 1893. Limitations to the powers of a receiver : articles. Accountant, i8Sg, pp. 135, 174, 451. Linde (Gerard van de). See Van de Linde (Gerard). Lindley (David M.). Insurance : marine, fire, life : a paper. Accountant, iSgi, pp. 214, 229. Accountants' Journal, 1 890-1,/. 269. Leeds C.A.S.A. Tratisactions, 1 890-1,/. 57. Lindley (Nathaniel) Baron. A Treatise on the law of companies, considered as a branch of the law of partnership. 6th edn., by the Hon. W. B. Lindley. 2 vols. Roy. 8°. London, 1902. A Treatise on the law of partnership. 6th edn., by W. B. Lindley, with appendix on the law of Scotland, by J. C. Lorimer. Roy. 8°. London, 1893. Lindsay (A. M.). Ricardo's exchange remedy : a proposal to regulate the Indian currency, etc. London, 1892. \^See Pamphlets on exchange by Norman, etc., vol. i.] * Line and column ' system of book-keeping [by] double entry, etc. ; by G. Bernard. 1894. JLIQUIDATION. See Bankruptcy trustees, Company winding-up. 340 Catalogue of the Library of the Institute of Liset (Abraham). Amphithalami, or, The Accomptants Closet, Being an Abbridgment of Merchants-accounts kept by Debitors and Creditors ; Exactly and accurately shewing how to order, state and keep Accounts either of a publick Farm or private Estate into a single Book, without a Memorial and Journal, or Annal, whereby Calculation may be made at pleasure of the Advance or Arrear, Gain and Loss, of the whole Stock and Architecture. A New Method, Illustrated and Inlarged with necessary Instructions and Inferences of the Essential parts of Traffick, as also of Denomination, Valuation and Reduction of Moneys, Weights and Measures of divers Climates of the World. Very useful and con- venient for Lords, Knights, Gentlemen, Commissioners, Treasurers, Comptrollers, Auditors, Farmers, Merchants, Factors, Stewards, and all degrees of Men. Digested into two parts. The First whereof is called Litera A [and the Second, Litera B, which has a second, slightly different, title-page]. Invented and Composed by Abraham Liset, Gent. London, Printed by James Flesher, for Nicholas Bourne at the South entrance of the Royal-Exchange, 1660. Fcp. fol. \^See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656.] Another edition [with the same title-page differently set up ; but printed for Robert Home . . . 1684. See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1686]. Lisle (George). Accounting in theory and practice. Edinburgh, 1899. Elementary book-keeping in theory and practice, with examples, exercises [and] solutions. London and Edin- burgh, 1894. On the book-keeping and forms of accounts required by county councils under the Local Government (Scotland) Act, 1889. Dy. 4°. Edinburgh, [1890]. On the book-keeping for a heritable property investment company, granting loans payable by instalments, exempli- fied in a model set of books, with notes on the auditing of such accounts : a paper. Accountaiits' Magazine^ 1899,/. 535. Solicitors' book-keeping : a paper. 1895. Edinbicrgh C.A.S.S. Transactions^ vol. 7,^. 39. Lissa (Alfred de). See De Lissa (Alfred). LITERATURE: DICTIONARY OF. A Dictionary of science, literature and art. New edn., edited by W. T. Brande and G. W. Cox. 3 vols. Roy. 8°. 1872. I Chartered Accotcntants in E7ig land and Wales, 341 Litthauer (F.). Handelsgesetzbuch vom 10. Mai, 1897; herausgegeben von F. Litthauer. Berlin, 1898. Litton (John George) F.C.A. Auditors' certificates : a paper. Accountant, igo2, /f. 44^. Presidential address : Manchester Students' Society. Accountant, 1896,;?^. 883. A ccoimtaiits^ Journal, 1896-7,^. 193. Manchester C. A. S.S. Transactions, 1896-7,^. i. Some of the duties of a trustee under the Bankruptcy Acts, 1883-1890: a lecture. Manchester C. A. S.S. Transactions, 1898-9,^. 211. Trusts and trust investments : a paper. Accountant, 1897,/. 260. Accountants^ Journal, 1896-7,/. 300. Manchester C. A. S.S. Transactions, 1896-7,/. 122. LIVERY COMPANIES. The City: an inquiry into the Corporation, its livery com- panies, and the administration of their charities and endowments; by W. Gilbert. 1877. City of London Livery Companies' Commission, report and appendix. 5 vols. Fcp. fol. 1884. The History of the twelve great livery companies of London, with copies and translations of all charters ; by W. Herbert. 2 vols. Roy. 8°. 1834-6. See also Barber-Surgeons, Carpenters' Company, Gold and Silver Wyre-drawers'Company, Grocers' Company, Merchant Taylors, Skinners' Company. Lloyd (Eyre). The Law of compensation. 6th edn., by W. J. Brookes. London, 1895. Lloyd-Roberts (H.). See Roberts (H. Lloyd-). LLOYD'S. The Biography of a ' Lloyd's ' policy : a lecture ; by G. Van de Linde, 1885. 3rd edn. Dy. 4°. Also in Accounta?tt, October 24, 31, November 7, 1885. Accounta?its' Journal, 1885-6,/. loi. The History of Lloyd's and of marine insurance in Great Britain ; by F. Martin. 1876. Lloyd's yesterday and to-day ; by H. M. Grey ; illustrated by W. D. Almond. 1893. The Machinery at Lloyd's : summary of a lecture by M. H. Hozier. Accounta7tt, 1901,/. 287. 342 Catalogue of the Library of the Institute of Lloyd's Encyclopsedic dictionary : a work of reference to the words in the English language ; with their origin, meaning, pronunciation and use [and] illustrations. 7 vols. Imp. 8°. London, 1895. LOANS. Loan repayment tables. See Fleming's tables. 1886. Loans payable by drawings and debenture interest tables ; by W. H. Oakes. 1870. Mortgage or loan tables ; by T. D. Challoner. Roy. 8°. [1891.] A Table showing the monthly payment required to redeem a loan of ;^ioo with compound interest from i to 30 years inclusive, etc. ; by J. Cohen. 1890. Burgh loans and burgh audits : a paper ; by J. Row-Fogo. A ccoiiiitants' Magazine^ 1898,^. 380. The Consolidation of [municipal] loans and sinking funds : a paper ; by L. Woodhouse. Accountant^ 1897,/. 813. County loans : an article ; by J. Williams. Incorporated Accountants' Journal^ 1 897-8, /. i £;6. Short term loans v. the issue of stock [by corporations] : a paper ; by G. Swainson. Accountant^ 1896,//. 513, 539, 565. Corporate Treasurers' and Accou?iia?iis^ Institute Proceed- ings, 1896. LOCAL GOVERNMENT. {See also Auditi7tg : Local Goverfiment Board, Book-keeping : Local Govermnent Board, County councils, Municipal affairs.) The Law of parish councils and meetings ; by G. F. Chambers. 2nd edn. Roy. 8°. 1895. The Law relating to county government under the Local Government Act, 1888, and other statutes affecting county councils ; by A. Glen ; with notes by W. E. Gordon. 1890. Local Government Yearbook. See County Councils, etc,. Companion. The Effect of the Local Government Act of 1888 on the county and county boroughs of Lancashire : a paper ; by J. H. Bailey. Corporate Treasurers' and Accountants' Institute Proceed- ings, 1^9^, p. 7. The Examination of the claims of local authorities under sections 24 and 26 of the Local Government Act, 1888 : a paper; by W. Bateson. Corporate Treasurers' and Accotmtants' histitutc Proceed- ings, 1 89 1,/. 36. Charteted Accountants in England and Wales. 343 LOCAL GOVERNMENT {continued). The History of local government in Scotland, with special reference to the finance and accounts of local authorities: a paper; by P. Rintoul and D. S. Macdiarmid. Accoimtants' Magazine^ 1902,/. 155. Local Board officers and accounts : a lecture ; by E. Storer. Also Leading article. Accountant^ 1886, /J. 287. Accountants' Joicrnal^ i2>?)6-j,pp. 18, 23. Manchester C.A.S.S. Transactions^ 1885,/. 71. Local bodies : a lecture ; by W. A. Brigg. Accountant, 1890,^/. 273, 284. Accountants' Journal, 1 890-1,/. iii. Leeds C.A.S.A. Transactions, 1 890-1,/. 23. The Local Government Act, 1888 : a paper; by T. F. Uttley. Accountants^ Journal, 1888-9,/. I39- Local Government Act, 1888: adjustment of financial relations : a paper ; by H. Endacott. Corporate Treasurers' and Accountants Institute Proceed- ings, 1889,/. 17. Local Government Act (financial clauses): a paper; by J. Elliott. Corporate Treasurers' and Accountants Institute Proceed- ings, 1888,/. 30. Local Government audits : articles. Accountant, 1901,//, 1262, 1291. LOCAL TAXATION. {See also Rating, Taxation.) Exchequer contributions : a paper ; by W. Penn-Lewis. Corporate Treasurers' and Accountants Institute Proceed- ings, 1894-5,/. 94. Local taxation : a paper; by E. Guthrie. Accountant, iSgs, p. 2^1. Accountants Joicrnal, 1894-5,/. 351. Local taxation : an address ; by G. S. Parker. Accountant, 1898,/. 696. Local taxation of ground rents and values : a paper ; by J. Beckett. Corporate Treasurers aiid Accountants Institute Proceed- ings, 1891,/. 17. Some aspects of local taxation : an address ; by F. E. Harris. Corporate Treasurers and Accountants Institute Proceed- ings, 1894-5,/. II. Locking (William Robert) F.C.A. Presidential address : Hull Students' Society. Accountant, 1900,/. 138. A ccountantS Journal, 1 899- 1 900, /. 254. 344 Catalogue of the Library of the Institute of Lodge (Oliver J.). Elementary mechanics, including hydrostatics and matics. London and Edinburgh, 1881. Loeck (P.). See under Gaupp (B.). Loehe (W.). Die Materialien-Verwaltung fur Fabriken und Berg- und Hiittenwerke. Elberfeld, 1879. Loftie (William John). London city : its history, streets, traffic, buildings, people ; illustrated by W. Luker, Jr. Roy. 4°. London, 1891.' Logan (J.). School and examination book-keeping : double entry. London, 1902. LOGARITHMS. Mathematical tables (actuarial): logarithms, cologarithms, antilogarithms, reciprocals, etc. \ by J. W. Gordon, n.d. Mathematical tables: logarithms of numbers i to 10800, trigonometrical, nautical and other tables ; edited by J. Pryde. New edn. 1893. Tables of logarithms and anti-logarithms to five places ; [also] a table for finding logarithms and anti-logarithms to ten places, and a table of constants, with formulae ; by E.E.Scott. Dy. 4°. 1870. See also Bonn's Accountant, Inwood's Tables, Millar's Accountant's hand-book, Willich's Tables. LOGIC. The Elements of deductive logic ; by T. Fowler. 9th edn. 1887. The Elements of inductive logic ; by T. Fowler. 6th edn., revised. 1892. A System of logic, ratiocinative and inductive ; by J. S. Mill. 2 vols. 9th edn. 1875. LOMBARD STREET. 'The Grasshopper' in Lombard Street; by J. B. Martin. Dy. 4°. 1892. Lombard Street : a description of the money market ; by W. Bagehot. loth edn., with notes by E. Johnstone. 1892. The Signs of old Lombard St. ; by F. G. H. Price; with 60 illustrations by J. West. Dy. 4°. n.d. Chartered Accountants in England and Wales. 345 LONDON. {Sec also Christ's Hospital^ Greskatn {Sir 7".), Libraries, Livery com- panies, Lloyd's, Lombard St., Merchant Taylors, Stock Exchange^ Temple, and the sub-divisions below.) Amalgamation of the City and County of London : report of the commissioners appointed [1893] to consider the proper conditions under which the amalgamation can be effected, and to make proposals for that purpose; with maps illus- trative of the report. Fcp. fol. 1894. The City : an inquiry into the Corporation, its livery com- panies, and the administration of their charities and endowments; by W. Gilbert. 1877. History of the Tower Bridge, and of other bridges over the Thames built by the Corporation of London ; by C. Welch ; with a description of the Tower Bridge by J. Wolfe Barry, and an introduction by Canon Benham. Roy. 4°. 1894. London and the kingdom : a history derived mainly from the archives at Guildhall ; by R. R. Sharpe. 3 vols. 1894-5. London ; by W. Besant ; with 124 illustrations. 1892. London city : its history, streets, traffic, buildings, people ; by W.J. Loftie ; illustrated by W. Luker, Jr. Roy. 4°. 1891. London directory. See Directories. London ; illustrated by 20 bird's-eye views of the principal streets, and by a map of central London ; by H. Fry. 1893. London statistics : returns printed by the London County Council, etc., vol. 3, 1892-3, vol 4, 1893-4, vol. 7, 1896-7 to vol. 9, 1898-9. Fcp. fol. [1894, etc^ Modern history of the City of London : a record of municipal and social progress from 1760 to the present day; by C. Welch ; with illustrations by P. Norman. Imp. 4°. 1896. Notes on London municipal literature, and a suggested scheme for its classification : a paper ; by C. Welch. 1894. Royal Commission, 1893; City of London: statement as to the origin, position, powers, duties, and finance of the Corporation of London. Fcp. fol. 1893. Rustic walking routes in the London vicinity ; west-to-north district ; containing a field-path map, description, charts, etc. ; by W. R. Evans. 3rd edn. 1894. A Short sketch of the Beauchamp Tower, Tower of London, and guide to the inscriptions; by W. R. Dick. London, n.d. Stanford's new map of the County of London on the scale of four inches to one mile. Obi. fol. 1894. Statistical abstract for London, vol. 2, 1898, vol. 3, 1899. London, [1899- 1900]. 346 Catalogue of the Library of the Institute of London and County Banking Company, Limited : prospectus and reports and balance sheets from 1837 to 1887 [continued /d? date]. Folio. [London, ? i ^^^, etc.] London and General Bank case : proceedings in Court of Appeal. Folio. [1895.] LONDON CHAMBER OF COMMERCE. Annual report. Latest published. , Chamber of Commerce Journal, vol. 5, 1886 to date. Fcp. fol. List of members. Latest published. Report from the special committee on secret commissions [1898], with appendices. Fcp. fol. London, 1899. Report of proceedings at a conference on commercial education, 8th July, 1898. Fcp. fol. London, [1898]. London Chartered Accountants Students' Society : transactions for the year 1887, to date. London, 1888, etc. LONDON COUNTY COUNCIL. Annual accounts, 1889-90 to 1900-01. Fcp. fol. [London, 1 89 1, etc?[ Annual report of the proceedings of the Council for 1890- 1 to 1895-6, 1897-8 to 1899-1900. Fcp. fol. London, [1892,^/^.]. London statistics : returns printed by the London County Council, ^/^., vol. 3, 1892-3, vol. 4, 1893-4, vol. 7, 1896-7 to vol. 9, 1898-9. Fcp. fol. London, [1894, ^/<;.]. Notes on the income-tax case of the London County Council ; a paper ; by H. E. Haward. Accountant^ igoi,p. 944. Statistical abstract for London, vol. 2, 1898, vol. 3, 1899. Technical Education Board. Report of the special sub- committee on commercial education [1897-8]. Fcp. fol. London, [1899]. London Daily Stock and Share List ; published by J. G. Weten- hall; January, 1894 to 1898. [New series, January, i Sgg [to- date], entitled * The Stock Exchange Daily Official List, published by the Trustees and Managers of the Stock Exchange.'] Folio. London Gazette, July, 1868 to date. Also Index, January, 1900 ta date. Fcp. fol. London Incorporated Accountants' Students' Society. See Incor- porated Accountants' Students' Society. London joint stock and private banks: analysis of the last published balance-sheets; by H. W. Birks ; [from] August, 1892 to date. Roy. 4°. [1892, etc:] Chartered Accountants in England and Wales. 347 London's Roll of Fame : complimentary votes and addresses from the City of London on presentation of the honorary freedom of that city, and on other occasions, with replies and acknowledgments; from 1757 to 1884. Dy. 4°. London, 1884. Longmans' advanced bookkeeping; by A. Nixon. 1894. Also New edition, 1895. Longmans' elementary bookkeeping ; by A. Nixon. New edn. 1 893. Longmans' geographical series : book 2, the world, for junior students. New edn. London, 1898. Longmans' studies and questions in bookkeeping and advanced accounts (banking and exchange); by A. Nixon. 1898. LORDS: HOUSE OF. 5^^ Constitutional history. Lorimer (J. Campbell). Accountants in their relation to public companies : a paper. Accoimtants' Magazine^ 1899,^. 222. Edinburgh C.A.S.S. Transactions^ vol. 10,/. 23. Low (George M.). On the tests by which a life assurance office may be judged : a lecture. 1889. Edinbicrgh C.A.S.S. Transactions^ vol. 3,^. i. Lowe (Arthur Labron). The Workmen's Compensation Act, 1897: a paper. Accoiinta?tt^ 1898,/. 585. Accountants'' Journal, 1898-9,/. 68. Birjningham C.A.S.S. Transactions, 1897-8,/. 179. Loyd (Archie Kirkman). Four lectures on bills of exchange, introductory to the Codifying Act, 1882 (with the Act). London, [1895]. Loyd (Samuel Jones). Effects of the administration of the Bank of England : a second letter to J. B. Smith. London, 1840. Lubbock (Sir William) aiid Bethune (J. E. Drinkwater). A Treatise on probability. \^See On the value of annuities ; by D. Jones.] 1844. Luckcock (James). Practical English book-keeping, for schools, apprentices and tradesmen, etc. Fcp. fol. London, [? 1801]. Lund (John). See below and under Richardson (G. H.). Lund (John) and Richardson (George H.). Mineral water manufacturers' accounts. London, 1902. 348 Catalogue of the Lidraiy of the Institute of Lynch (H. Foulks). The Accountants' preliminary examination course. London, [1895]. The Companies Acts, 1890: a lecture. Leeds C.A.S.A. Transactions, 1890-1,/. 70. Concerning arbitrators and their awards : a lecture. Leeds C.A.S.A. Transactions, 1 891-2, ;J. 47. A Concise commentary on the Companies' Acts, 1862- 1886. London, [1886]. Legacies and life tenants : a lecture. Leeds C.A.S.A. Transactions, 1892-3,/. 2. Partnership articles epitomised and explained ; revised by D. F. de I'Hoste Ranking. 4th edn. [1901.] Partnership property : a lecture. Accountant, iZZ%pp. 219, 246. Accountants^ Journal, 1889-90,/. 34. Manchester C.A.S.S. Transactio7ts, 1888,/. 45. Redress by arbitration : the law relating to arbitrations and awards ; 3rd edn., revised by D. F. de I'Hoste Ranking. London, [1898]. Revise work for accountant students : a digest of all questions in the examination law papers, from July, 1882 to June, 1891. London, 1891. The Rights and duties of liquidators, trustees and receivers ; 7th edn., [revised and re-written] by D. F. de I'Hoste Ranking. London, [1902]. Some statutes of 1890 : a lecture. Manchester C.A.S.S. Transactiojzs, 1890-1,/. 216. What to read and how to read it ; or Hints to candidates for A.C.A. : a lecture. Manchester C.A.S.S. Transactions, 1886,/. 30. See also under Norton (George Pepler). M'AUen (J. E. B.). The Principles of book-keeping, by double entry ; with examples and examination papers. London, 1899. McArthur (Charles). A Bird's-eye view of the present system of marine insurance : a lecture. Incorporated Accountants' Journal, 1 898-9, /. 94. M'Candlish (John M.). Accountants and actuaries : the work of the actuary : a paper. Accoimtant, 1889,//. 518, 528. Accountants' Jourjial, 1889-90,/. 182. Edinburgh C.A.S.S. Transactio?ts, vol. i, tio. 3./. 51. A Study of Christian socialism : a paper. Accountants' Magazine, 1898,/. 14. Chartered Accountants in England and Wales. 349 McCardie (Henry Alfred). Hints upon the law of evidence: a lecture. Accountant^ 1899,/. 280. Accountants^ Jour Jial^ 1898-9,/. 332. Birmingham C.A.S.S. Transactions^ 1898-9,/. 45. M'Clymont (John W.). Lawyers' cash book-keeping. Glasgow, 1890. McColl (Donald). Tramway bookkeeping and accounts. London, 1902. M'Crae (George). Municipal finance : a plea for simplicity and uniformity : a paper. Accountants' Magazi7te, iSgg, /f. 161. Some aspects of municipal finance: a lecture. Accountant, 1894,/. 808. Accou/ztants^/ournat, 1894-5,/. 139. Edi7tburgh C.A.S.S. Transactions, vol. 6,/. 121. M'CuUoch (J. R.). A Dictionary of commerce and commercial navigation. New edn., edited by H. G. Reid. London, 1871. Macdiarmid (D. S.). See under Rintoul (Peter). Macdonald (James B.). Balance-sheets and balance-accounts : a paper. Accountants' Magazine, 1898,/. 504. The Treatment of fixed and circulating capital in the accounts of joint-stock companies : a paper. Accountants Magazine, 1899,/. 97. Macdonald (W. A.). Original hints for accountants : articles. Accountants'' Journal, 1890-1,//. 195, 219, 243. Macdonell (John). The Law of master and servant; part I, common law,, part 2, statute law. London, 1883. Macdougal (Duncan). A Complete system of book-keeping. 9th edn. Roy. 4". Manchester, 1881. M'Dougall's book-keeping for elementary schools ; by Stewart Bogle and J. H. Attfield. Part i [1895] ; and parts i and 2- (in I vol.) [1896]. McDowall (S. S.). A Day's ordinary banking transactions : a lecture. Incorporated Accountants' S.S.L. Transactions, 1894,/. 108. 350 Catalogue of the Library of the Institute of M'Ewan (Matthew Clark). Income tax : a lecture. Accountant, 1893,//. 183, 204. Edinburgh C.A.S.S. Transactions^ vol. 5,/. Z^, [no. 6]. M'Ewen (D.). A Handy guide and instruction for the preparation of a debtor's statement of affairs in bankruptcy. London, [1893]. Macfie (James). The Formation of a company : a paper. Accountant, 1896,/. 190. Accounta7its' Journal, 1895-6,/. 265. Manchester C.A.S.S. Transactions, 1895-6,/. 190. Macghie (Alexander). The Principles of book-keeping explain'd. Edinburgh, 1718. McGregor (Walter S.). See under Wreford (Francis). Mackay (Thomas). A Policy of free exchange : essays by various writers ; edited by T. Mackay. London, 1894. Mackenzie (James). Ship owning by shares and by single ship limited companies : a lecture. Accountants^ Magazine, 1898,/. 100, Mackenzie (Montague Muir), Geare (E. A.), and Hamilton (G. B.). Company law : an abridgment of the law contained in the statutes and decisions, alphabetically arranged. London, 1893. M'Kie (David). Bank book-keeping. Edinburgh, 1900. Also in Accounta?tts' Magazine, 1900,//. 135, 221, 286, 353. M'Lauchlan (James John). On life assurance book-keeping : a paper. [London, 1887.] See Book-keeping painphlets, vol. 2, 7io. 5. Maclay (Robert M.), and others. Municipal finance : a discussion. Accountant, 1894,/. 380. Maclean (John Dalziel). Book-keeping for the classroom and counting-house. 7th edn. London and Glasgow, [? 1889]. Key to above. 6th edn. London and Glasgow, [? 1887]. An Introduction to counting-house and examination book- keeping, with examination papers, and an appendix on Government bookkeeping. London and Glasgow, 1892. Appendix to above, containing examination papers. London, 1895. Chartered Accountants in England and Wales. 351 Macleod (Henry Dunning). The Theory and practice of banking. 5th edn. 2 vols. London, 1892. Macmillan (E. H.). Some notes on the silver question : a paper. Accoimtaiit, 1893,/. 859. Accoimtants^ Journal^ 1893-4,/. 140. Edinburgh C.A.S.S. Transactions^ vol 5,/. 159, [«. 272, 4.S7- Midgley (Charles Herbert). Mining accounts [gold] : a lecture. Incorporated Accountants' /ournal, 1899- 1900,/. 142. Incorporated A ccounta?its' S. S. L. Transactioiis, 1 899, p. 1 54. Midland Counties' Miners' Permanent Relief Fund Friendly Society: report; by G. W. Knox, 1 887-1 891. Midland District Miners' P^atal Accident Relief Society : actuarial report upon the Workmen's Compensation Act, 1897; by . T. Y. Strachan. 1897. Chartered Accottntants in England and Wales, 365 Miege (Guy). The Ancient sea-laws of Oleron, Wisby, and the Hanse- Towns still in force ; taken out of a French book, in- tituled, Les Us & Coutumes de la Mer, and rendered into English, for the use of navigation, by Guy Miege. Fcp. fol. London, 1686. \See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1686.] Milburne (R. J.). The Necessity of a manual on auditing: a paper. Accountant^ June i8, 1881. See also under Wood (Thomas). Miles (John B. C). An Address 'concerning auditing,' 1895. [Sydney, 1895.] {See Auditing pamphlets, vol. i, no. 5.] MILITARY ACCOUNTS. 5^^ Book-keeping : military. Mill (John Stuart). Principles of political economy. 2 vols. 9th edn. London, 1886. A System of logic : ratiocinative and inductive. 2 vols. 9th edn. London, 1875. Millar (Frederick Charles James) and Collier (J. R.). A Treatise on bills of sale. 4th edn. ; by F. C. J. Millar. London, 1877. Millar (Robert Cockburn). The Accountant's handbook of interest states, decimal cal- culations, consignment and joint accounts, etc. Edinburgh and Glasgow, 1889. The Metric system of weights and measures : a paper. Accountants' Magazi?te, 1897,/. 514. Millar (Thomas John). References, remits and proofs in Scotland : a paper. 1895. Edinburgh C.A.S.S. Transactions.^ vol. 8, p. 13. Milne ( ). Law examinations [of the Australasian Institutes] : a paper. Sydney Institute of Public Accottntants' Conference., 1901. Milne (James) Junior. Building societies : a paper. Accoufitants^ Magazine, 1897,/. 552. Milner (Thomas George). Municipal accounts : a paper. Accountant, 1900,^. 1179. Accountants' Journal, \^oo-i,p. 192. o 66 Catalogue of the Library of the Institute of Minck (0. R. F.). Text book of double entry book-keeping, with exercises and key. Liverpool, [1893]. MINERAL WATER MANUFACTURERS' ACCOUNTS. See Book-keeping : mineral water manufacturers'. Minett (Richard). Main [and other] roads in non-county boroughs : papers. Corporate Treasurers' and Accou7itants^ Institute Proceedings^ 1892-3, j2J. 51; 1893-4,/. SO- MINING ACCOUNTS. See Auditing: mines, Book-keeping: mining. MINING: COST BOOK SYSTEM. 6"^^ Cost book system. MINING: GOLD. {See also Book-keeping: mining {gold).) The Gold companies and the cost-book system; by J. N. Higgins. 1853. The Organization of gold mining business, with specimens of the departmental report books and the account books ; by N. Brown. Fcp. fol. 1897. Specimens of working records and account books for gold mining companies; by N. Brown. Cr. fol. 1896. Dredging and dredging companies in New Zealand: an address ; by W. Brown. Accounta?tt, 1900,^ 169. The Metallurgy of the Rand : a paper ; by J. R. Williams. Incorporated Accoimtants' Jour7tal^ 1897-8,/. 206. Witwatersrand gold mines considered as companies formed to work properties of a wasting nature: a paper; by J. H. Pim. Accou7ita?tt^ 1898,/. 676. Accountaftts' Journal^ 1898-9,/. 63. London C.A.S.S. Transactions, 1898,/. 96. MINING LAW. Companies' work and mining law in New South Wales and Victoria ; by A. De Lissa. 1894. Guide to the mining laws of the world ; by O. Walmesley Roy. 8". 1894. Mining Manual, 1893 \to date]; by W. R. Skinner. Mining World and Engineering Record: a weekly journal of mining, railway, banking, assurance, and joint stock enter- prise, vol. 49, July 1895 to date. Fcp. fol. Chartered Accountants in England and Wales. 367 Minton-Senhouse (Robert Metcalfe). See Senhouse (R. M. M.). Misfeasance proceedings : articles. Accounfajtf, 1896,//. 142, 501, 625, 650, 1013. Mitchell (F. J.). Book-keeping simplified. London, [1895]. Mitchell (William). Notes on the framing of trust-deeds for creditors: a paper. A ccoiintanis^ Magazijte, 1 90 1 , /. 1 08 . Moir (Henry). Purchase and sale of policies of assurance: a paper. Accountimts' Magazine^ 1900,/. 486. Molesworth (Sir Guilford L.). Silver and gold : the money of the world : an essay. London, 1894. MoUeson (James Alexander). Books and bookkeeping: an address. Accountant, 1889,/. 505. Accoin2ta7its' Journal^ 1889-90,^. 106. Edinburgh C.A.S.S. Transactiojts^ vol. i, no. 4, p. y^. MOND GAS. A Memorandum of the Mond gas scheme; by F. N. Keen. London, 1901, MONEY. {See also Bankings Bimetallism^ Currency, Exxhange, Finance, Panics.) Banks' cash reserves : Threadneedle St., a reply to ' Lombard Street' (by W. Bagehot), etc. ; by A. S. Cobb. 1891. Coin of the realm : what is it? or talks about gold and silver coins; with lessons based on 'Norman's single grain system ' ; by E. C. Sharland ; also papers on money, etc. by J. H. Norman. 1888. [/^c7r Appendix to * Coin of the realm,' see Pamphlets by J. H. Norman.] Coinage charges. [1896. See Pamphlets by J. H. Norman.] A Counting-house dictionary, containing an explanation of the technical terms used in the money market and on the Stock Exchange, with description of the coins on which the exchanges of the world are based ; by R. Bithell. New edn. 1893. Fenn's Compendium of the English and foreign funds, etc. 15th edn., by R. L. Nash. 1893. Lombard Street : a description of the money market ; by W. Bagehot. lOth edn., with notes by E. Johnstone. 1892. Money and the mechanism of exchange ; by W. S. Jevons. loth edn. 1893. o 68 Catalogue of the Library of the Institute of MONEY {continued). Money's worth ; or, the arithmetic of the mechanism of the world's present interchanges of seven monetary and currency intermediaries, and of all other things ; by J. H. Norman. 1899. See also Pamphlets on exchange by Norman^ no. 2. Norman's Unit of weight, or, single grain system for deter- mining the par value of all moneys of account, etc. The world's two metal and four other currency intermediaries, by J. H. Norman. Prices and foreign and colonial monetary and currency exchanges of the world worked by weight, etc. The science of money, with investigations into bimetallism and four of its alternatives, etc. Appendix to Miss E. C. Sharland's Coin of the realm, what is it? Description of the show cases illustrative of the working of the exchanges of gold and silver. Coinage charges [and other papers. See Pamphlets by J. H. Norman.] Tate's modern cambist: a manual of foreign exchanges and bullion, with the moneys, etc., of all trading nations, etc. 23rd edn., by H. Schmidt. 1893. A Treatise on money and essays on monetary problems; by J. S. Nicholson. 2nd edn., enlarged. 1893. Weights, measures, moneys and interest tables ; by L. Bartlett-Amati. 6th edn. 1891. A Chat about money : a lecture ; by A. Badger. Accountant, 1889,/. 164. Accoic7ttants' Joiirjial, 1889-90,/. 89. 'Coin's financial school' and Norman's * Science of money' compared : a paper; by J. H. Norman. Accountant, 1896,//. 784, 800, 818. Monetary systems : their effect upon industry : a lecture ; by E. L. Hartley. Manchester C.A.S.S. Tj-ansactions, 1896-7,/. 104. Money : a lecture ; by W. E. Burnley. htcorporated A ccoimt ants' Journal, 1 90 1 - 2 , /. 88. Money: its possibilities and probabilities: a paper; by F. Buckland. Accountant, 1891,//. 748, 759. Accountants' Journal, 189 1-2,/. 149. London C.A.S.S. Transactions, 1891,/. 91. On money : a lecture ; by J. Dann. Accountant, 1890,//. 57, 70. Accountants' Journal, 1 890-1,/. 44. Manchester C.A.S.S. Transactions, 1889-90,/. 19. The Present monetary situation : a paper; by A. T. Hunter. Accountant, 1893,/. 547- Chartered Accountants in England and Wales, 369 MONEY {continued). Recent demand in London for gold and for money : an address; by W. Graham. 1889. Edmburgh C.A.S.S. Transactions^ vol. 2,/. 79. What is ' money'? a lecture ; by J. S. Nicholson. Accountatits' Magaziiie^ 1902,^.258. See also Beawes' Lex mercatoria rediviva, Liset's Amphi- thalami, Malynes' Consuetudo vel Lex Mercatoria. MONEY MARKET. See Stock Exchange. Money Market Review : a weekly record of trade and finance, vol 57, July, 1888 to date. Fcp. fol. MONEY SECURITIES. See Securities. Monginot (A.). Nouvelles etudes sur la comptabilite ; tenue des livres, com- merciale, industrielle et agricole. 2® edn. Roy 8°. Paris, 1858. Monk (Thomas H.). Monk's simplex decimal sterling and dollar exchange tables. London, n.d. Monkhouse (George Benson) F.C.A, Certificates : a lecture. Accountant, 1890,/, 538. yd Provincial Meeting Proceedings^ 1 890, p. 38. MONO-METALLISM. See Bimetallism. Monteage (Stephen). Debtor and Creditor made easie : or, A short Instruction for the attaining the Right Use of Accounts. After the Best Method used by Merchants. Fitted to the Trades or Wayes of Dealing in these several Capacities : Viz. The Youth or Young Scholar, The Husband-man or Farmer, The Country-Gentle-man, The Retailing Shop-keeper, The Handicrafts-man, The Merchant. By Stephen Monteage, Merchant. The second Edition with Arhendments. To which is added A Maiden Scholars Advice trained up in this Learning : Which the Author recommends to be Read and Practised in the first place. London, Printed by John Richardson for Ben. Billingsley at the Printing Press in Cornhil, 1682. Sm. 4°. Third Edition with Amendments. [Same title and imprint] 1690. Sm. 4°. Another edition. To which is Added, Instructions for Rent- Gatherers, &c. London ; Printed by T. W. for Benj. Billingsley at the Printing-Press at the Royal Exchange in Cornhill, 1708. Sm. 4°. 2 A 370 Catalogue of the Library of the Institute of Monteage (Stephen) {continued). o ^. a ^ - Instructions for Rent-Gatherers Accompts, &c. Made Easie. By the Author of the Book, entituled, Debtor and Creditor. London, Printed by J. Richardson for Benj.^ Billingsley, at the Printing-Press in Cornhil, 1683. Sm. 4°. Another edition. London, i;o8. [Bound with the 1708 edition of ' Debtor and Creditor.'] Sm. 4°. Moody-Stuart (Alexander). See Stuart (Alexander Moody-). Moore (Henry). . A Handbook of practical forms: precedents required in solicitors' offices, relating to conveyancing, etc. 3rd edn., revised by H. Percival. London, 1895. Moore (R. H.). The Card or loose-sheet system : a paper. Accountant^ 1896,/. 156. Moore (William Francis) F.C.A. Notes on a bill to amend and consolidate the Companies Acts. Manchester C.A.S.S. Transactions, iZZ-j.p. 142. 'Revenue' and 'Profit and loss' accounts: an essay, 1883. Manchester, [1883]. Also in Accountant, May 26, June 2, 1883. MORAL SCIENCE. Observations on method in moral science ; being an essay of criticism and suggestion ; by W. M. Bowack. 1900. More (Francis). Goodwill : a paper. Accountant, 1891,/. 282. Accountaftts' Journal, 189 1-2,/. 9. Edinburgh C.A.S.S. Transactions, vol. 4, no. i,p. 17. And {revised) Edinburgh C.A.S.S. Transactions, vol. 12, p. 49. Morgan (H.). The Procedure in the complete audit of the accounts of a commercial firm : prize essay. Incorporated Accoimtants^ Journal, 1 901-2, p. 1 63. Morrell (Charles Francis). Reports of cases under the Bankruptcy Act, 1883 [and 1890] decided in the High Court of Justice and the Court of Appeal; reported by C. F. Morrell. Vol. i, 1884 to vol. 10, 1893. London, 1885-94. {.Also Index. Continued in Manson's Bankruptcy and winding-up cases.]' Morrell (F. P.). Trusts and a public trustee : a paper. Accountant, 1892,/. 818. Chartered Accountants in England and Wales. 371 Morris (Gael). Tables for renewing and purchasing of leases,^/^. London, 1735. Tables of simple interest for i to 12 months and for i day to 91 days. London, 1735. \_See Morris' Tables for leases.] Morrison (C). A Complete system of practical book-keeping; by single entry, double entry in present practice, and a new method of double entry by single, etc. 3rd edn. Glasgow, 1823. 8th edn. London, 1849. The Young lady's guide to practical arithmetic and book- keeping. Glasgow, 1820. Morrison (C). An Essay on the relations between labour and capital. London, 1854. Morrison (James). A Complete guide to practical book-keeping, by single and double entry, ^/^. Dublin, 1843. \This is really attolher edition of ^ The Mercantile teacher's assistant. ^1 The Elements of book keeping, by single and double entry. 2nd edn. London, 1813. 3rd edn. London, 18 18. New edn. London, [1825]. A General system of mercantile book-keeping. Dy. 4°. London, 1830. The Mercantile teacher's assistant : or, a guide to practical book-keeping. London, 1829. Another edition^ entitled 'A Complete guide to practical book-keeping,' ^^^. Dublin, 1843. MORTGAGE. The Law of mortgage and other securities upon property ; by W. R. Fisher. Sth edn., by A. Underhill. Roy. 8°. 1897. Mortgage or loan tables \ by T. D.Challoner. Roy. 8°. [1891.] The Law relating to receivers of mortgaged estates : a lecture ; by M. Gilbart Smith. Incorporated Accountants^ Jour?ial, 1 896-7, p. 1 68. Incorporated Accountants S.S.L. Transactions^ i2>()7,p. 51. Mortgages : the duties and powers of a receiver : a lecture ; by J. Booth. Accou7itant^ 1889,/. 94. Manchester CA.S.S. Transactions^ 1888,/. 21. Priority amongst mortgagees : an article. Accountant^ 1889,/. 290, 372 Catalogue of the Library of the Institute of MORTGAGE (continued). The Prospects of Canadian land mortgage companies: a paper ; by G. W. Currie. Accountants' Magazine^ 18995 A 495- The Registration of companies' mortgages and charges : an article. Incorporated Accountants' Journal, 1901-2,^. 34. Moseley (Henry). Bills of exchange, cheques and promissory notes : a paper. Accountant, iSg7, ^.865. Accountants Journal, 1897-8,^. 117. Moss (Charles Herbert) F.C.A. Borough accounts : a paper. Accountant, February 7, 1885. Accountants' Journal, 1884-5,/. 442. Moss (William) F.C.A., and others. Some contested points in auditing practice : a discussion. Accountant, 1899,/. 308. Accountants' Journal, 1898-9,/. 335. Manchester C.A.S.S. Transactions, 1898-9,/. 183. Mossman (R. C). On the price of wheat at Haddington from 1627 to 1897: a paper. Accountants' Magazine, 1900,/. 94. Mossop (Leonard). See under Ruegg (Alfred Henry). Mounsey (John L.). The Law of heritable securities [Scotland] : a paper. Accountant, 1893,/. 662. Edi7tburgh C.A.S.S. Transactiofis, vol. 5,/. 117 [no. 7]. Moxon (Thomas Bouchier). Banking notes : a paper. Accountant, 1887,/. 725. Accountants' Journal, 1887-8,/. 133. Manchester C.A.S.S. Trans actio?ts, 1887,/. 12. English practical banking. 5th edn. Manchester, 1889. Some suggestions for the consideration of accountants : an address. Incorporated Accountants Jour7ial, 1 89 1-2, /. 22. Muir (James). A Chat about accounting : a lecture. Accountant, 1892,/. 103. Edinburgh C.A.S.S. Transactions, vol. 5,/. i \_no. i]. Mulhall (Michael G.). The Dictionary of statistics. Imp. 8°. London, 1892. Chartered Accountants in England and Wales, 373 Mullard (Thomas Samuel Michael) A.C.A. Stock Exchange accounts : a paper. Accountant^ 1899,/. 642. A ccou7itaiits'' Joiir?ial^ 1 899- 1 900, /. 5 1 . Birminghavt C.A.S.S. Transactions^ 1898-9,/. 67. MUNICIPAL AFFAIRS. {See also Auditing: municipal accounts^ Book-keeping : municipal^ Finance: municipal^ Income tax: immicipaL The Acquisition of gas and other undertakings by local authorities : a paper ; by T. M. Fawcett. Accountant^ 1895,/. 624. Corporate Treasurers' and Accountants' Institute Proceedings^ 1894-5,/. 34. The Allocation of municipal trading profits : a paper ; by C. H. Wilson. Incorporated A ccountant^ Journal, 1 900- 1 , /. 25. Betterment and municipal improvements: a paper; by J. H. Romanes. Accountants^ Magazine, 1899,/. 108. Corporation waterworks : a paper ; by W. Penn-Lewis. Corpo7'ate Treasurer^ and Accountants' Institute Proceedings, 1892-3,/. 33. The Croydon corporation employees' superannuation and provident fund : a paper ; by W. Gunner. Corporate Treasurers^ and Accountants Institute Proceedings, 1894-5,/. 44. Depreciation of municipal undertakings : an article. Incorporated Accoicntatits' Journal, 1 900-1,/. 183. ^ The Evolution of a municipal balance sheet : depreciation : a paper ; by G. Swainson. Accounta7it^ 1901,/. 735. The Liabilities of municipal authorities as employers of labour : a paper ; by A. Plant. Accountant, 1899,/. 873. Main [and other] roads in non-county boroughs : papers ; by R. Minett. Corporate Treasurers^ and A ccounta7itS Institute Proceedings, 1892-3,/. 51; 1893-4,/. so- Municipal capital accounts : should assets of value be depre- ciated as the loans are paid off? a paper ; by G. Swainson. Accoimtant, 1895,/. 579- Corporate Treasurers'' and Accountants' Institute Proceedings, 1894-5,/. 62. Municipal fire insurance : a paper ; by T. Hudson. Accountant, 1897,/. 775. Accountants' Journal, 1897-8,/. 108. Municipal government : articles. I?tcorporated Accoufifants' Journal, 1895-6,//. 15, 28, 44, 54. 374 Catalogue of the Library of the Institute of MUNICIPAL AFFAIRS {continued). Municipal profits : a paper ; by W. Wing. 1902. Also in Accountant^ 1902,^ p. 125. Municipal revenues, etc., and their control: a paper; by J. Allcock. Accountant, 1898,/. 864. A ccountatits' Journal, 1898-9,/. 113. Municipal trading : an address ; by L. Woodhouse. Accountant, \^\,p. 883. Incorporated Accountants' Journal, 1 900-1,/. 223. Municipal trading and depreciation : articles. Accountant, 1901,//. 657, 769- Municipal trading : principles of limitation defined : a paper ; by E. Garcke. Accou7ita?it, 1900,/. 1093. Municipal works departments : a paper ; by. F. E. Harris. Accotmtant, 1897,/. 756. Municipalities and depreciation : articles. Accountant, 1902,//. 329, 376. Notes on London municipal literature, and a scheme for its classification : a paper ; by C. Welch. 1894. Private improvement works and expenses : a paper ; by W. Penn-Lewis. Corporate Treasurers' a?zd Accountants' Institute Proceedings, 1891,/. 23. Separate parishes contrasted with municipal boroughs : a paper ; by E. A. R. Adams. Corporate Treasurer^ and Accountants Institute Proceedings^ 1892-3,/. 66. The Transfer of overseers' work to municipal corporations : a paper ; by L. Woodhouse. Accountant, 1899,/. 728. The Trustee Act, 1893, i" its bearing upon the smaller boroughs : a paper. Accoimtant, 1893,/. 635. Corporate Treasurers' and Accounta?tts' Institute Proceedings^ 1894-5,/. 50. Unremunerative capital expenditure: a paper ; byF. E. Harris. Accountant, 1892,/. 613. Corporate Treasurers' and Accountants' Institute Proceedings, 1892,/. 27. See also County Councils', etc., Companion, Munro (J. E. Crawford). Some points relating to rents : a lecture. Accountant, 1888,/. 416. Accountants' Journal, 1888-9,/. 69. Manchester C A. S.S. Trajisactions, 1887,/. 118. Chartered Accountants in England and Wales. 375. Munro (Robert). A Sketch of the English law of bankruptcy from the point of view of the official receiver: a paper. 1896. Edinburgh C.A.S.S. Transactions, vol. 8,/, 109. Murdoch (James). Manual of the law of insolvency and bankruptcy. 3rd edn. London, 1863. Murray (Adam) F.CA. Corporation gas works accounts : depreciation and sinking fund : an article. Accountant, 1888,/. 521. Erroneous and objectionable entries in balance-sheets : a paper. Accountant, March 7, 1885. Accountants' Jour fial, 1884-5,^. 454- Manchester C.A.S.S. Transactions, 1884,/. 116. Inaugural address : Manchester Students' Society. Accountant, February 17, 24, 1883. Accountants' Journal, 1 883-4, j^J. 12. Manchester C.A.S.S. Transactions, 1883,/. 13. Income tax practice : a lecture. Accountant, January 5, 12, 1884. Accountants' Journal, 1883-4,^. 205. Manchester C.A.S.S. Transactions, 1883,/. 159. On the progress of accountancy and the duties which come within the scope of an accountant's practice : an address. Accounta7it, December 2 i\, 31, 1881. Wear and tear and depreciation : a paper London, [1887]. Also iti Accountant, 1887,/. 610. Accountants' Journal, 1887-8,/. 105. Murray (Adam) F.CA. and Carter (Roger Neale) A.C.A. A Guide to income-tax practice. 3rd edn. London, 1902. [A/so 1st edn., 1895 ; 2nd edn., 1899.] Murray (Adam) F.C.A., and others. Debate on duties of a professional auditor. Manchester C.A.S.S. Tra?isactiofts, 1883,/. I40- Income tax : a discussion. Accotmtant, 1895,/. 433. Accountants Journal, 1895-6,/. y^. London C.A.S.S. Transactions, 1895,/. 77' Murray (Alexander). The Glasgow Corporation finance, book-keeping, and balance sheet : a paper. Accountants^ Magazine, 1900,/. 261. 2^^6 Catalogue of the Library of the Institute of Murray (G. I.) The Gold and silver question [from a bimetallist point of view] : a paper. Accountajtt, 1893,/. 319- Accou7ita7its^ Journal^ 1893-45/- 44- Manchester C.A.S.S. Transactions, 1892-3,/. 117. Murray (James Augustus Henry) and Bradley (Henry). A New English dictionary on historical principles, founded mainly on the materials collected by the Philological Society. Vols. 1-5. Imp.4°. Oxford, 1888-1901. Inprogress. Murray (P.)- Graduated exercises and examination papers in book-keeping for national, intermediate and private schools, business colleges, and civil service academies. London, 1900. Myers (Frederick). A New Bankruptcy Act to supplant the Act of 1883. Liver- pool, 1893. Myers (Harry D.). The Position and rights of dissentient shareholders in recon- structions, especially in connection with arbitration : prize essay. Accountants' J our7tal, 1 900-1,/. 261. llairne (William Henry) F,C.A. Address : Manchester Students' Society. Accountant, 1889,/. 626. Accountants' Journal, 1 889-90, j?^. 255. Manchester C.A.S.S. Transactions, 1889-90,/. i. Nairne (William Henry) F.C.A,, and others. Discussion on the present position of accountancy in view of recent legal decisions, 1896. London, [1896]. See Accomitancy pamphlets, vol. \, no. 5. Accountant, 1896,/. 228. Accountajits' Journal, 1895-6,/. 289. Ma?tchester C.A.S.S. Transactio?is, iSgS'^yP- 207. ITaismith (John). Preferences in bankruptcy, reducible under the Act 1696, c. 5 [Scottish law] : a lecture. Glasgow, 1877. [No. 7 in bound vol. of bankruptcy pamphlets.] Nash (Robert Lucas). The Investors' sinking-fund and redemption tables. 3rd edn. Folio. Sydney ^;2<^ London, 1902. National Bank of Wales : verbatim report of proceedings at a meeting of shareholders, 1895. Cardiff, 1895. Chartered Accountants in England and Wales. 377 NATIONAL DEBT. The History and development of the National Debt: a lecture ; by C. Ransome. Accountant^ 1^93^ pp. 525, 544. Accoiuitants' Journal^ 1893-4,^. 95. Leeds C.A.S.A. Tra?isactions^ 1892-3,/. 116. History of the National Debt, 1694 to 1786: a paper. Accounta7its' Magazine^ iSgii,p. 555. National credit and national debts : a lecture ; by A. B. Clark. Accountants' Magazine^ 1899,/. 410. National insurance ; by A. H. B. Constable : a lecture. [1892.] Edinburgh C.A.S.S. Transactions^ vol. 5,/. 41 {jio. 4]. National Society of Certified Public Accountants in the United States : members and officers, constitution and by-laws, Certified Public Accountants Act; August, 1897. [New York, 1897.] National Wheat Stores : report from the Agricultural Committee, etc. Fcp. fol. London, [1898]. Natural economy : an introduction to political economy ; by A. H. Gibson. 1900. NATURAL PHILOSOPHY. {See also Mecha?iics.) Elementary treatise on natural philosophy ; by A. Privat Deschanel ; translated and edited by J. D. Everett. 6th edn. 1882. NAVAL BOOK-KEEPING. 5^^ Book-keeping : naval. Naval defence : the state of the naval defences : a pamphlet. 1893. Neal (Theodore David) A.C.A. A Commercial faculty : its limitations and possibilities : a paper. Accountant, 1902,^. 397. Birminghajn C.A.S.S. Transactions, 190 1-2,/. 182. Economics and accountancy : a paper. Accountant, iSSS,p. 815. Joint stock enterprise with limited liability : its relation to, and effect upon, social and industrial progress : a paper. Accoicnta7it, iZc)9,p. 50. Accountants' Journal, i8gS-g,p. 271. Birmingham C.A.S.S. Transactions, 1898-9,/. 11. Neck (Arthur Percy Van). See Van Neck (Arthur Percy). Nederlandsch Instituut van Accountants te Utrecht: statuten, 1895. [Rotterdam, 1895.] ^yS Catalogue of the Library of the Institute of Neff(A. C). Old and new methods of keeping the cash and bank accounts : a paper. Accountant^ i^^'^ip- ii/- Accountants' Journal^ 1898-9,/. 283. NEGOTIABLE SECURITIES. See Securities. Nelson (Charles Hewetson). Secretarial work : a paper. Incorporated Accountants^ Journal^ 1898-9,/. 11. Nettleship-Green (William). See Green (William Nettleship). New introduction to trade and business. London, 1758. NewYork State University. 5^^ University of the State of New York. New Zealand Accountants and Auditors' Association (Registered) : constitutional rules and general rules, 1898; also report and accounts and\\s>\. of members, 1 899 to date. Auckland, 1 898, etc. Newark (John). Arithmetical exercises in the form of bills of parcels, intended as an introduction to book-keeping, etc. London, [? 1856]. NEWSPAPER. Newspaper auditing. See Auditing : newspapers. Newspaper book-keeping. 5^^ Book-keeping : newspaper. Newspaper cuttings: accountancy, auditing, bankruptcy, company, etc., 1891 to date. Folio. Sell's Dictionary of the world's press. 1898. Street's Newspaper Directory for Great Britain and Ireland. Latest edition. Newspaper management; by H. Yeo. [1891.] Newton (Francis G.). The Auditing of gas companies' accounts : a paper. Accountants' Magazine^ \<^o\^p. 438. The Auditing of public companies : a paper. Accountants' Magazine, 1899,^. 486. Nicholson (J. Shield). The Effects of great discoveries of the precious metals : an address. 1886. Edinburgh C.A.S.S. Transactions, vol. i, 7to. 2, p. 33. A Treatise on money and essays on monetary problems. 2nd edn., enlarged. London, 1893. What is ' money'.? a lecture. Accountants' Magazine, 1902,/. 258. Nicolas (Vale). The Law and practice relating to the formation of companies (limited by shares) under the Companies Acts, 1862 to 1900, etc. London, 1903. Chartered Accountants in Efig land and Wales, 379 Nicolson (James Badenach). Valuation and rating of property : a paper. Accounta?it^ 1891,//. 547, 560 Accountants' Journal^ 1891-2,/. 92. Edinburgh C.A.S.S. Tratts actions^ vol. 4, no. i^p. i. Nixon (Alfred) F.C.A. First lessons and exercises in practical book-keeping. Manchester, [1900]. First lessons in office work and correspondence. Manchester, [1900]. Longmans' advanced bookkeeping. London, 1894. New edn. London, 1895. Longmans' elementary bookkeeping. New edn. London, 1893. Longmans' studies and questions in bookkeeping and ad- vanced accounts (banking and exchange) ; with notes and answers. London, 1898. Norfor (Robert T.). The Audit of life assurance company books : a paper. Accountants^ Magazine, 1897,/. 301. Norgate (Kate). See wider Green (John Richard). Norman (John Henry). Appendix to Miss E. C. Sharland's ' Coin of the realm ; what is it ? ' [London, 1887. See Pamphlets by J. H. Norman.] British India's future standard currency. London, 1898. See Pamphlets on exchange by Nonnan, no. 3. Accountant, 1898,//. 530, 565, 583, 609, 627, 645. Coinage charges. [London, 1896. See Pamphlets by J. H. Norman.] ' Coin's financial school ' and Norman's ' Science of money ' compared : a paper. Accountant, 1896,//. 784, 800, 818. Description of show cases illustrative of the working of the foreign and colonial exchanges of gold and silver. [London, 1891. See Pamphlets by J. H. Norman.] An Exchange calculus, papers on money, etc., with tables. [See Coin of the realm : what is it ? by E. C. Sharland. 1 888.] Monetary and currency exchanges : the effects upon inter- national interchanges produced by the combined operation of prices and foreign and colonial monetary and currency exchanges : a paper. Accou7itant, 1895,;^/. 942, 965, 993, 1015. Money's worth ; or, the arithmetic of the mechanism of the world's present interchanges of seven monetary and currency intermediaries, and of all other things. London, 1899. \See also Pamphlets on exchange by Norman, no. 2.] 380 Catalogue of the Library of the Institute of Norman (John Henry) {continued). Norman's Unit of weight, or, single grain system for deter mining the par value of all moneys of account, etc. London, 1887. {See Pamphlets by J. H. Norman.] Prices and foreign and colonial monetary and currency ex- changes of the world worked by weight, ^/<:. [London, 1895.] See Pamphlefs*by J. H. Norman. Accountant, 1895,//. 228, 274, 299, 318. A Ready reckoner of the world's foreign and colonial ex- changes. London, 1893. A Reckoner of the foreign and colonial exchanges between seven currency intermediaries for the traveller, trader, and financier. London, 1898. \^See also Pamphlets on ex- change by Norman, no. i.] The Science of money, with investigations into bimetallism and four of its alternatives, etc, [London, 1895. See Pamphlets by J. H. Norman.] The Scientific method of working the world's foreign and colonial exchanges. Money : what it is, and how it does its work : a lecture. [London, 1894.] See Pamphlets by J. H. Norman. Accountant, 1894,//. 515, 541. Accountants' Journal, 1894-5,/. loi. London C.A.S.S. Transactions, 1894,/. i. The World's two metal and four other currency inter- mediaries. [London, 1895. 5^^ Pamphlets by J. H. Norman.] North (Roger). The Gentleman Accomptant : or, an essay to unfold the Mystery of Accompts by way of Debtor and Creditor, etc. ; by a Person of Honour [R. North]. London, 1714. North-Smith (Stanley) A.C.A. See Smith (Stanley North-) A.C.A. Northern Institute of Chartered Accountants : rules and regula- tions and list of members, 1882. Also Report and accounts and list of members, 1883 to date. Northumberland and Durham Miners' Permanent Relief Fund : actuarial report, as at December 31st, 1886, 1891, 1896; by T. Y. Strachan. Norton (Benjamin Thomas) F.C.A. Newspaper accounts : a paper. Accountant, 1895,/. 358- Accountants' Journal, 1895-6,/. 9. Lottdon C.A.S.S. Tra7isactions, 1895,/. 39* Norton (Benjamin Thomas) F.C.A. and Feasey (George T.) A.C.A. Newspaper accounts ; with a specimen set of books. Roy. 8°. London, 1895. Chartered Accountants in England and Wales, 381 Norton (George Pepler) F.C.A. The Audit of a manufacturer's accounts : a lecture. Accountant^ 1890,//. 619, 628. Accountants^ Journal^ 1 890-1,/. 173. Leeds C.A.S.A. Transactions^ 1 890-1,/. 41. Manchester C. A. S.S. Transactions^ 1 890-1,/. 12. Balancing for expert book-keepers. London, 1894. A Manufacturer's trading account : its divisions and depart- ments : a paper. Accountant^ 1891,/. 762. Accoimtants' Jour7ial^ 189 1-2,/. 142. Leeds C.A.S.A. Transactions^ 1891-2,/. i. Profit sharing : a paper. Accountant^ 1890,//. 147, 158. Accountants^ Journal^ 1 890- 1 , /. 64. Textile manufacturers' book-keeping, for the counting-house, mill and warehouse. Roy. 8°. London, 1889. 2nd edn. Roy. 8°. London, 1891. 3rd edn. Roy. 8°. London, 1894. Norton (George Pepler) F.C.A. and Lynch (H. Foulks). The Chartered accountants' examination guide and students' help to self-preparation for the intermediate and final examinations. Huddersfield, 1887. Norton (Henry Turton). The Companies (Winding-up) Bill : an address. Lncorporated Accountants Journal, 'i 890- 1 , /. 84. Nottingham Society of Chartered Accountants : rules and regula- tions, 1901. Also List of members, 1902. NUMBER. See Arithmetic, Reciprocals of numbers. Number, weight and fractional calculator; by W. Chadwick. 3rd edn., revised. 1890. Numeration : the development of the art : a paper ; by E. Guthrie. Accotmtant, Nove?Jiber 2>j 1884. Nunn (Edward Westby). A Manual of practice under the Companies' Act, 1900; with notes and forms. London, 1902. Oakes (W. H.). Loans payable by drawings and debenture interest tables. London, 1870. Table of the reciprocals of numbers from i to 100,000, with their differences, by which the reciprocals may be obtained up to 10,000,000. Roy. 8°. London, 1865. o 82 Catalogue of the Library of the Institute of Oakes (W. H.) {continued). Tables for finding the half-yearly rate of interest from \\ per cent, upwards, realized on stock or bonds, etc. Dy. 4°. London, 1889. Tables for finding the intermediate rates of interest between f and 10 per cent, in an annuity-certain. London, 1887. OFFICE WORK. The Best system of arranging letters and papers in chartered accountants' offices: prize essay ; by 'Primus' [A. G. Hood]. Also Essays by ' Methodical,' by ' Comptable,' by ' Minos ' and by ' Novus.' Accoimtajtt, 1895,^/. 284, 286, 287, 239, 326. Accountants' Joicrnal, 1894-5, j?!^/. 317-20, 363-6. First lessons in office work and correspondence ; by A. Nixon. [1900.] See also Gunn's Business training manual. OFFICIAL ACCOUNTS. 5^^ Book-keeping : government. OFFICIALISM. Officialism ; further report of the special committee of the Council of the Incorporated Law Society. [London], 1893. Officialism, with special reference to bankruptcy: a paper; by R. Pybus. Accountant^ \Z<^2^p. 778. Officials as the custodians of trust funds : articles. Accountant, 1899,^/. 977? 1004. O'Gorman (Daniel). O'Gorman's new and comprehensive system of self-instructing book-keeping. Newcastle-upon-Tyne, 1850. An Original and comprehensive system of self-instructing book-keeping. New edn. Manchester, 1857. Oke (George C). Friendly societies' accounts: exemplification of the 'In- structions in book-keeping for friendly societies,' issued by the registrar. London, 1864. Old age annuities for men and women ; by W. W. Stephens. 1898. Old age pensions and national insurance : a lecture ; by J. P. Smith. Accountant, 1893,/. 97. Oldham (Walter Deane) A.C.A. ^«^ Holland (William Edward). Practical book-keeping ; part i, elementary ; part 2, advanced. 2 vols. London, [i 900-1]. Oliver (Archibald). Death duties : a paper. 1895. Edinburgh C.A.S.S. Transactions, vol. 7,/. 77. Chartered Accountants in England and Wales, ^i^^y ONCOST. Administration of workshops, with special reference to oncost, etc, : a paper ; by D. Cowan. Accounta?it^ 1901,/. 1242. Oncost and its apportionment : a paper ; by J. Urie. Also Leading article. Accountant^ 1902,^. 50. Accountants' Journal^ 1901-2,/. 257; 1902-3,/. 51. Oriol (Roman). Contabilidad minera : lecciones explicadas en la escuela especial de ingenieros de minas. Fcp. fol. Madrid, 1894. Orr (William R.)- The Dominion accountant : or, new method of teaching the Irish national book-keeping. Toronto, 1872. Orsini (Francesco). Vecchie ubbie e nuovi principii riformativi in materia di ragioneria. Torino, 1878. Osborne (Henry John). Investments by trustees : a paper. Accountant^ 1889,/. 192. Ottenberg (Henry N.). Internal revenue accounting in the cigar business [United States] : an address. Accounta?it, \()oi,p. 705. Overend, Gurney & Co. See Xenos (S.) Depredations. OVERSEERS. Hadden's Overseers' handbook : a guide to the law relating to the powers, duties and liabilities of overseers, assistant overseers, collectors of poor rates, and vestry clerks. 1896. The Transfer of overseers' work to municipal corporations : a paper ; by L. Woodhouse. Accountant^ \Zc)%p. 728. Pacioli (Lucas) de Burgo Sancti Sepulchri. Suma de Arithmetica Geometria Proportioni & Proportion- alita. Fcp. fol. 1494. YThis is the earliest printed work on algebra and on book-keeping. The following is an extract from the colophon : — ... Con spesa e diligentia. E opifitio del prudente homo Paganino de Paganini da Brescia. Nella excelsa cita de vinegia co gra del suo excelso Dominio che per anni.x.proximi nullaltro in quello la possi restapare ne altroue stapata in quello portarla sotto pena in ditta gratia cotenuta. Negliani de nostra Salute M.cccc.lxliiij.adi.io. de nouebre. Sotto el felicissimo Gouerno del D.D.de venetiani. Augustino Barbadico Serenissimo Principe di quello. Prater 384 Catalogue of the Library of the Institute of Pacioli (Lucas) de Burgo Sancti Sepulchri (continued). Lucas de Burgo sancti Sepulchri Ordinis minoru. Et sacre theologie humilis professor: suo paruo ingenio ignaris copatiens hanc summam Arithmetice & Geometrie Propor- tionuq : & p[ro]portionalitu edidit. Ac Ipressoribus assis- tens die noctuq : proposse manu propria castigauit. Laus Deo. For an account of this work see ' The Auditor/ 1 890-1, p. 217, and Accountants' Magazine, 1902, p. 549, and Brambilla's Storia della ragioneria Italiana, p. 44.] Second edition . . . Nouamente impressa In Toscolano . . . [Extract from the colophon : — ... per esso paganino di nouo impressa , . . Finita adi. xx. Decembre. 1523.] Packard (S. S.). See below and under Bryant (H. B.). Packard (S. S.) ^«^ Bryant (H. B.). The New Bryant and Stratton counting-house book-keeping. Roy. 8°. New York, [1878]. Paine (Willis S.). Duties of trustees of financial corporations : an address. Accotmtant, 1900,/. 1091. Pakeman (Charles). A Handy guide to voluntary liquidation, under the Companies Acts, 1862-1900. London, 1901. Palgrave (R. H. Inglis). Dictionary of political economy; edited by R. H. I. Palgrave. 3 vols. London, 1894-1901. Palgrave (Sir Reginald F. D). The Chairman's handbook: suggestions and rules for the conduct of chairmen of public and other meetings. 9th edn. London, [circa 1890]. Palmer (Francis Beaufort). The Companies Act, 1900, with notes, and forms, together with addenda to ' Company Precedents.' 2nd edn. Roy. 8°. London, 1901. Company law ; with an appendix containing the Companies Acts, 1862 to 1900, and rules, etc. 4th edn. London, 1902. Company precedents, for use in relation to companies subject to the Companies Acts, 1862 to 1900, with notes, acts and rules. Part I. 8th edn., by F. B. Palmer, assisted by Hon. C. Macnaghten and F. Evans. Roy. 8°. London, 1902. Part 2. Winding up forms and practice. 7th edn., by F. B. Palmer, assisted by F. Evans. Roy. 8°. London, 1897. Part 3. Debentures and debenture stock. 8th edn. Roy. 8°. London, 1900. Chartered Accountants in England and Wales. 385 Palmer (Francis Beaufort) {continued). Private companies and syndicates, their formation and advantages. 15th edn. London, 1899. The Shareholders', directors', and voluntary liquidators' legal companion. 17th edn. London, 1897. Palmer (George), and others. The Treatment of bad and doubtful debts : a discussion. htcorporated Accountants' S.S.L. Transactions^ 1895,^. IT. Palmer (James William). Book-keeping for public institutions, applicable to asylums, hospitals, schools, dispensaries, societies, clubs, etc. Roy. 8°. London, [? 1878]. Palmer's Index to The Times newspaper, January, 1879 to date, PANICS. The Commercial crisis, 1847- 1848: facts and figures in relation to the railway mania, the food and money panic, and the French revolution, etc. ; by D. M. Evans. 1848. Also 2nd edn., enlarged, 1849. The History of the commercial crisis, 1857-58, and the Stock Exchange panic of 1859 i by D. Morier Evans. 1859. The Panic of 1866, with its lessons on the Currency Act ; by R. Baxter. 1866. Phases of panics; abrief historical review; by C.Woolley. 1896. Phases of panics: a lecture ; by C. Woolley. Incorporated Accountants^ Journat^ 1895-6,/. 99. Pankhurst (Richard Marsden). The Companies Act, 1862, and subsequent acts, and proposed further legislation : a lecture. Manchester C.A.S.S. Transactions^ 1893-4,/. 68. The Evolution of the law of bankruptcy : a paper. Incorporated Accountants' Journal, 1 89 1 -2, /. 1 06. PAPER MILL BOOK-KEEPING. See Book-keeping: paper mill. Parfitt (James John). A Brief outline of arbitration law: a lecture. Accotcntant, 1898,/. 132. A ccoicntant^ Journal, 1897-8,/. 283. Birmingha7n C.A.S.S. Transactions, 1897-8,/. 63. Paris and environs, with routes from London to Paris : handbook for travellers ; by K. Baedeker. 1896. 2b o 86 Catalogue of the Library of the Institute of PARISH COUNCILS. A Popular summary of the law relating to parish councils and meetings, with text of the ' Local Government Act, 1894'; by G. F. Chambers. 2nd edn. Roy. 8°. 1895. Parish council accounts. See Auditing : parish councils. Parish Councils' Companion. See County Councils, etc,^ Companion. Parker (Christopher John). Practical suggestions for private meetings of creditors : a lecture. Incorporated A ccountants' Journal^ 1895-6,^. 121. Incorporated Accoimtants' S.S.L. Transactions^ 1896,/. 32. Parker (George Stephen). Local taxation : an address. Accountant^ iSgS,p. 696. The Trustee Act, 1893, i^ its bearing upon the smaller boroughs : a paper. Accountant, iSg;^,p. 635. Corporate Treasurers^ a7id Accountants' Institute Proceedings^ 1894-5,/. 50. Parker (James H.). The Statement of municipal accounts : a lecture. Accountant, 1895,/. 262. Parker (Walter S.). See under Hutchinson (Calvin G.). Parkin (Thomas Cresswell) A.C.A. Bank bookkeeping: a paper. Accounta?it, iZgi,pp. 102, 115. Accountants^ Journal, 1 890-1,/. 249. Bills of exchange : a paper. Accountant, July 18, 1885. Accountants'' Journal, 1885-6,/. 60. PARLIAMENT. See Constitutional history. Parliamentary debates. See Hansard's, etc, PARLIAMENTARY PAPERS. See Reports and returns. Parliamentary papers : catalogue, 1878- 1890. Parry (Edward Abbot). On legal reform in commercial centres : a paper. Incorporated Accountajtts' Journal, 189 1-2,/. 97. Parsons (Albert). The Liability of railway companies for negligence towards passengers. London, 1893. Chartered Accountants in England and Wales, 387 Parsons (George CoUison Tuting) F.C.A. Building societies' accounts : a lecture. Accou)itant^ iZZ-j^pp. 143, 160, 173. Accountants' Journal^ 1886-7,/. 208. Colliery accounts : a paper. A ccoiintant^ 1 902 , /, 128. Birmi7iohani C.A.S.S. Transactio?is, 190 1-2,/. 60. Electric lighting accounts: a paper. [London, 1891.] See Book-keeping pamphlets, vol. 2, no. 3. Accountant, 1892,/. 12. A ceo II ntajtts'' Journal, i8gi-2,p. 223. PARTNERSHIP. {See also Book-keeping : partnership, Partnership articles.) A Digest of the law of partnership, with forms ; by Sir F. Pollock. 7th edn. 1900. The Law of partnership : an address ; by F. W. Pixley. 1893. Also i?i ' The Profession of a chartered accou7ttant,^ etc. Accountant, i%()^, pp. 326, 347. Accountants' Journal, 1893-4,^2^. ^7. Leeds C.A.S.A. Transactions, 1892-3, j^J. 94. The Law of partnership : six lectures ; by A. Underbill. 1899. The Legal position of outgoing partners; by T. M. Stevens. [See Four lectures delivered to the I.C.A., 1894-5.] Partnership between solicitors : precedents, with notes ; by V. de S. Fowke and E. B. Henderson ; with an appendix on solicitors' accounts, by J. Fitzpatrick. 1894. A Treatise on the law of partnership; by Sir N. Lindley. 6th edn., by W. B. Lindley, with appendix on the law of Scotland by J. C. Lorimer. Roy. 8°. 1893. The Administration of partners' estates in bankruptcy: a paper ; by T. M. Stevens. Accotcntant, iSgg,p. 721. Accountants' Journal, 1899- 1900,/. 63. Londo7t C.A.S.S. Trans actiofis, 1899,/. 107. Business partnerships and dissolution : prize essay ; by W. Kelso. (2ueejisland Institute of Accountants' Report, 1900. A General view of the law of partnership: a paper; by T. M. Stevens. London C.A.S.S. Transactions, 1888,/. 52. The Investigation of accounts on behalf of an incoming partner: a paper; by J. B. Reeves. Accountant, 1893,/. 1020. Accountants' Jour7ial, 1893-4,/. 203. Loitdon C.A.S.S. Transactions, 1893,/. 115. J 88 Catalogue of the Library of the histitute of PARTNERSHIP {continued). Investigation of affairs with a view to a partnership : a lecture ; by H. F. Wreford. Incorporated Accountants Journal, 1894-5,/. 24. Incorporated Accountants S.S.L. Tra7is actions, 1894,/. 40. The Law of partnership : a lecture ; by W. Goode. Accotmtant, Jaiiuary 19, 26, 1884. Accountants' Journal, 1883-4,/. 202. The Law of partnership : a paper; by T. C. Jackson. Accotcntant, i()oo,p. 292. Accotmtaitts' Journal, 1 900-1,/. 39. The Law of partnership : a paper ; by T. Sproat. Accou7ttant, 1892,//. 271, 294. Accountants' Journal, 1892-3,/. 29. The Law relating to partnership: a lecture; by W. H Shawcross. Incorporated Accountant^ Journal^ 1 898-9, /. 159. The Liabilities of partners to non-partners : a paper ; by T. M. Stevens. Accounta?tt, 1894,/;^. 681, 694. Accountants Journal, 1894-5,/. 95. Londo7i C.A.S.S. Transactions, iZg^, p. 71. Notable points in partnership law : a lecture ; by W. R. Warren. Incorporated Accountants'' S.S.L. Transactions, 1901,/. 117. Partnership : a lecture ; by A. W. Fletcher. Accountant, 1893,/. 273. AccoujitantS Journal, 1893-4,/, 17. Ma7ichester C.A.S.S. Tra7isactio7is, 1892-3,/. 75. Partnership : a lecture ; by. W. E. Rowcliffe. Manchester C.A.S.S. Tra7isactio7is, 1889-90,/. 117. Partnership: a lecture ; by W. J. Sparrow. Accountant, 1888,/. 59. AccoimtantS Journal, 1887-8,/. 167. Partnership : a paper ; by G. E. Shaw. Accountant, April 11, 1885. Accountants'" Jour7ial, 1885-6,/. 5. Manchester C.A.S.S. Transactio7is, 1884,/. 92- Partnership : a paper ; by W. H. Clayton. Accou7ita7it, 1886,^. 725. A ccounta7its* Journal, 1886-7,/. 180. Partnership agreements : articles. Accountants Journal, 1895-6,//. 185, 192. Partnership law : a lecture ; by R. Ringwood. Accoimtant, October 17, 24, 1885. Accountants J oicr7ial, 1885-6,/. 89. Partnership property : a lecture ; by H. F. Lynch. Accou7itant, 1889,//. 219, 246. Accountants Journal, 1889-90,/. 34. Manchester C.A.S.S. Ti-ansactions, 1888,/. 45. \ Chartered Accountants in England and Wales, 389 PARTNERSHIP {continued). A Partnership question : a paper ; by W. Harris. Accountattt, March 14, 1885. Accountants* Journal^ 1884-5,/. 455- Manchester C. A. S.S. Transactions^ 1884,/. 79. Partnerships : articles. Accountant., 1883, May 19, 26, Ju7ie 2, 9, 16, 23, 30, /2^/)/ 7, 14, 21, 28, August 4, II, 18, 25, September i, 8, 15, 22, 29, October 6, 13, 20, 27, Noveniber 3, 17, 24, December i, 15,22,29. .' Partnerships : their formation, continuance, and dissolution : a lecture ; by J. Bath. Accounta?its' Journal., 1884-5, j?^. 71* Recent commercial legislation : partnership : a lecture ; by A. J. Ashton. Incorporated A ccountaiit^ Journal., 1 890- 1 , /. 1 69. Recent legislation : an address ; by F. Whinney. Accountant., 1890,/. 554. -^rd Provincial Meeting Proceedings., 1890, p. 107. The Return of premiums paid by partners : an article. Accountant., 1889,/. 242. Some aspects of the law of partnership : a lecture ; by C. L. Smith. Incorporated Accoufitants' Journal., 1896-7,/. 85. Incorporated Accountants S.S. L, Transactions ., 1896,/. 122. PARTNERSHIP ARTICLES. Partnership articles epitomised and explained ; by H. P'oulks Lynch, revised by D. F. de I'Hoste Ranking. 4th edn, [1901.] Articles of partnership : articles. Accountant., 1892,//. 649, 661. Articles of partnership with special reference to accounts and dissolution : prize essay ; by * Rentrap ' [C. W. French]. Also Essays by * Velocipede ' and by ' Vulpes.' Accoufitajits' Journal^ 1894-5,//. 122-128. PATENT AGENTS. See Chartered Institute of Patent Agents. PATENTGESETZ. See Patents. PATENTS. {See also Trade marks.) The Inventor's adviser and manufacturer's handbook to patents, designs and trade marks, with a treatise on patent law, forms, etc. ; by R. Haddan. 1894. The Law and practice of letters patent for inventions; by L. Edmunds. 2nd edn., by T. M. Stevens. Roy; 8°. 1897. A Practical treatise on patents, trade marks and designs ; with a digest of colonial and foreign patent laws, the text of the Acts, 1883 to 1888, rules, fees, forms, precedents, etc. ; by D. Fulton. 1894. 390 Catalogue of the Library of the Institute of : PATENTS {continued). Patent laws of the world. See Borgmeyer's American corporation legal manual. 7th edn. 1899. Patentgesetz. Gesetz, betreffend den Schutz von Gebrauchs- mustern. Gesetz, betreffend das Urheberrecht an Mustern und Modellen. Text-Ausgabe mit Anmerkungen und Sachregister von T. Ph. Berger; fortgeflihrt von R. Stephan. 4« Aufl. 189;. Patent law : a lecture ; by G. F. Emery. Incorporated Accountants' J our?ial., 1898-9,/. 115. Incorporated Accountants S.S.L. Transactions^ 1898,/. 115 Paterson (John) F.C.A. Defalcations : an address. Accounta7it^ 1896,//. 701, 718. Edinburgh C.A.S.S. Transactions, vol. 8,/. 145. Notes on auditing : a paper. Accountant, i^gj^p. 161. AccoimtantS Journal, iSg6-7,p. 293. London C.A.S.S, Trajisactions, i8g6, p. 99. Patrick (Joseph). John Law of Lauriston : a sketch. Accountants' Magazine, 1900,/. 529. Patrick (Neil J. Kennedy Cochran-). Some distinctions in English and Scottish trust administra- tion : a paper. Accountants Magazine, 1898,/. 349. PAYMENTS : APPROPRIATION OF. See Appropriation of payments. Payne (Adney Walter) A.C.A, The Rights and duties of a liquidator under a voluntary liquidation : prize essay. Accountant, 1896,/. 71. Accountants' Journal, 1895-6,/. 253. London C.A.S.S. Transactions, 1895,/. 254. Payne (Alexander William) F.C.A. The Principles upon which the assets of a joint stock company should be valued for balance sheets : prize essay. Accountant, 1892,/. 141. Accountants' J our?tal, 1892-3,/. 5. London C.A.S.S. Transactions, 1891,;^. 272. Payne (Walter) A.C.A. See Payne (Adney Walter) A.C.A, Payne (William Henry), and others. Discussion on auditing. Incorporated Accountants S.S.L. Ti-ansactions, iZc)6,p. 2. Chartered Accountants in England and Wales. 39 1 Pearson ( ). Bills of exchange : a paper. Accountant^ 1902,/. 369. Pearson (Edgar Crosfield). The Law of landlord and tenant : a lecture. 1902. Also in Accountant^ 1902,/. 161. Pearson (Frank Shakespeare). Administration of debtors' estates : a paper. Accountant^ 1896,/. 904. Arbitration and awards : a lecture. Incorporated A ccountants^ Journal^ 1 900- 1 , /. 156. The Companies Act, 1900: a lecture. Accountajit^ 1901,/. 406. Birmingham C.A.S.S. Transactions^ 1 900-1,/. 135. The Liquidation of companies: a lecture. Incorporated Accou7ita7it^ Journal^ 1897-8,/. 151. Powers and duties of executors : a lecture. Accountant^ 1898,/. 361. Birminghain C.A.S.S. TransactioJis^ 1896-7,/. 112. Peel (George). The Case against international bimetallism : an address, 1896. London, [1896]. PEERAGE. See Debrett's Peerage, Kelly's Titled classes. Pendleton (John). Our railways : their origin, development, incident and romance. 2 vols. London, 1894. Penfold (Charles). Penfold on rating : the principles of valuation for purposes of rating, as applied to land, mines, buildings, manufactories^ gas and water works, railways and tithe rent-charge. 8th edn., by A. Glen, with the statutes relating to rating annotated by A. F. Jenkin. London, 1893. Penn-Lewis (William). See Lewis (William Penn-). Pennington (W. Rooke). The Transfer of land : a lecture. Accountant., 1887,//. 253, 275, 287. Ma7ichester C.A.S.S. Tra7Zsactiojts, 1886,/. 96. Pepper (Francis Henry). Debentures : a paper. Accotmta7it, 1894,/. 498. A ccoimt ants' Jour7tal, 1 894- 5 , ^. 4 1 . 392 Catalogue of the Library of the Institute of Percival (Raymond). The Tradesman's complete book-keeper. London, 1834. 1 2th edn. London, n.d. The Tradesman's true friend : or, every man his own book- keeper. New edn. London, [? 1836]. Perpetual balance ; by J. Lambert. 18 12. Perry (William). The Man of business and gentleman's assistant ; containing arithmetic, and book-keeping by single and double entry. 3rd edn. Edinburgh, 1777. Perry's Gazette: bankrupt register, from 1832 to date. [Formerly * Bankrupts' register']. Roy. 4°. PERSONAL PROPERTY. Principles of the law of personal property; by J. Williams. 15th edn., by T. C. Williams. 1900. Phillips (Charles). A Concise check-system of double entry book-keeping for small businesses, with examples applied to the dairy trade. Also Supplement. [London, ? 1895.] .Phillips (Maberly). A History of banks, bankers, and banking in Northumber- land, Durham and North Yorkshire, from 1755 to 1894; with portraits, facsimiles, etc. Dy. 4°. London, 1894. Phillpotts (Ralegh Buller). Goodwill: a lecture. Ificorporated A ccotmtants^ Journal, 1898-9,/. 181. Incorporated Accountants' S.S.L. Transactions, 1899,/. 8. The Position of married women with relation to property : a lecture. Incorporated Accountants^ Journal, 1 900-1,/. 10. Incorporated Accountants' S. S. L. Tra7isactions, 1 900, /. 6 1 . PHYSIOLOGY. Lessons in elementary physiology ; by T. H. Huxley. New edn. 1881. Picton (George Wilson). Law of executors and administrators : a lecture. Accou7ttant, iSgg,p. 146. Accountants' Journal, 1898-9,/. 307. Piggott (Arthur Edwin). Resume of the science of insurance : an essay. Accou7itant, August 18, 25, 1883. Accountants' Journal, 1883-4,/. 141. Manchester C. A. S.S. Tra7isactions, 1883,/. 98. Chartered Accountants in England and Wales, 393 Pike (Luke Owen). A Constitutional history of the House of Lords from original sources. London, 1894. Pilling (Alfred) A£,A. Articles of association of a limited trading company, with special reference to the audit and accounts : prize essay. Accountaitts' Journal^ 1894-5,;?^. 66. Company work : voting, polls, and proxies : a lecture. Accountant^ 1896,/. looi. Accoimta7tts'' Journal, 1896-7,/. 196. Manchester C. A. S.S. Transactions, 1896-7,/. 8. Executorship accounts : prize essay. Accountants' Journal, 1894-5,/. 149. Pirn (James Howard) F.CA, Share registers on the card system : a lecture. Accountant, 1898,/. 335. Witwatersrand gold mines considered as companies formed to work properties of a wasting nature : a paper. Accountant, 1898,/. 676. Accountants^ J our7tal, 1898-9,/. 63. Lo7ido7i C.A.S.S. Transactions, 1898,/. 96. Pinckney (Edward Barker) A.C.A., and others. Debate : * That the draft [Companies] Bill is inadequate to meet the requirements of the trading community.' Accou7ita7it, 1896,/. 210. Accou7tta7its'' Jour7tal, 1895-6,/. 272. Birmi7igha77i C.A.S.S. Tra7isactio7is, 1895-6,/. 87. Pinhorn (Alfred). The Auditors' handbook : friendly society accounts, how they should be kept and audited. London, 1896. Pinnock (George). First steps to knowledge : book-keeping ; single entry. London, i860. Pitman's Advanced book-keeping. Also Key. London, \} 1900]. Pitman's Primer of book-keeping. London, [? 1900]. Pitt (George Stanhope). Income tax, schedule D : a lecture. Incorporated Accounta7its' Jou7'7ial, 1899- 1900,/. 92. I7icorporated Accounta7its S.S.L. Tra7isactio7is, 1899,/. 136. Vouching : an address. l7icorporated Accou7ita7tts' Jour7ial, 1 899- 1 900, /. 116. l7icorporated Accou7ita7its'' S.S.L, Tra7isactio7is, 1900,/. i. Pitt-Lewis (George). See Lewis (George Pitt-). 394 Catalogue of the Library of the Institute of Pixley (Francis William) F.C.A. Arbitrations. [^^^Four lectures delivered to the I.C.A.,1894-5.] London, [1895]. The Audit of the accounts of building societies : an address. [London, 1894.] Sec Auditing pamphlets^ vol. i, no. 10. Accotmianf^ 1894,//. 452, 469. A ccomttanfs' Journal 1894-5,/. 32. London C.A.S.S. Transactions, 1894,/. 28. Auditing : a paper. Accountajtf, May 26, 1883. Accountants' Jotcrnal, 1883-4,/. ']%. Auditing : a paper. Accountant, 1887,//. 676, 686. Lo7ido7i C.A.S.S. Tra?tsactio?is, 1887,/. 98. Auditors: their duties and responsibilities under the Com- panies Acts and other acts of parliament. London, 1881. 2nd edn. London, 1881. 3rd edn. London, 188 1. 4th edn. London, 1887. 5th edn. London, 1889. 6th edn. London, 1891. 7th edn. London, 1896. 8th edn. London, 1901. Chartered accountants' charges and the law relating thereto. 2nd edn. London, 1894. The Companies Act, 1900, from an auditor's point of view: a paper. [London, 1901.] See Coinpa7iy patnphlets, vol. i, no. 6. ^ Accoujitant, 1901,/. 669. Accountants^ Journal, 190 1-2,/. 100. London C.A.S.S. Transactions, igoj,p. 122. The Director's handbook. London, 1886. 2nd edn. London, 1890. 3rd edn. London, 1900. A History of the baronetage. Roy. 8". London, 1900. The Investigation of the accounts of commercial under- takings previous to their conversion into public companies : an address. London, 1890. Also in Accountant, i8go, pp. 120, 134. Accountants' Journal, 1 890-1,/. 53. Edi?iburgh C.A.S.S. Transact io?is, vol. 3, p. 71. London C.A.S.S. Transactions, 1890,/. 6. The Law of partnership : an address. London, 1893. . , -^^^0 i7z Accountajif, i^()2, pp. 2,26, 2i^7. Accountants' Journal, 1893-4,/. 37. Leeds C.A.S.A. Transactions, 1892-3,/. 94. Chartered Accountants in England and Wales, 395 Pixley (Francis William) F.C.A. {continued). The Official duties of chartered accountants: a paper. [London, 1891.] See Accoimtaiicy pamphlets^ vol. i, no. 7. Accountant., i?>()\,pp. 380, 392. Accountants^ Jour Jiat^ 189 1-2,/. 36. Manchester C. A. S.S. Transactions^ 1 890-1,/. 249. The Profession of a chartered accountant : a lecture. London, 1886. See Accountancy pamphlets., vol. i, no. 6. The Profession of a chartered accountant and other lectures. London, 1897. The Report and the certificate to be given by auditors under the Companies Act, 1900: an address, 1901. London, [1901]. Also in Accountant., 190J,/. 1303. A ccou7itants Journal., 1 90 1 -2, /J. 219. Birmingham C.A.S.S. Transactions., 1901-2,/^. 115. The Shareholder's handbook. 2nd edn. London, 1886. Suggestions for a companies bill: an address. London, [1897]. See Company pamphlets., vol. i, no. 7. Accountant., 1898,//. 259, 280. Accountants^ Jourjial., 1897-8,/. 307. Birmi7igham C.A.S.S. Transactions, 1S97-8, /. 74. Pixley (Francis William) F.C.A. and Wilson (John). Book-keeping. London, 1892. Plant (Alfred). The Liabilities of municipal authorities as employers of labour : a paper. Accountant, 1899,/. Zj^- Plowman (Percival Cheyney) A.C.A. The Admission of proofs in bankruptcy : prize essay. Accounta?2t, 1895,/. 554. Accountants^ Journal, 1895-6,/. iii. London C.A.S.S. Transactio7ts, 1895,/. 139- Plumb (Herbert Algar) F.C.A. The Treatment of fluctuating currencies in the accounts of English companies : a paper. Accountant, 1891,/. 259. Accountants'' Journal, iZgo-i,p. 274. London C.A.S.S. Transactions, 1891,/. 19. Plumpton (Thomas) A.C.A. Manufacturing costs : a lecture. Accojmtant, 1892,/. 267. Accountants' Journal, 1892-3,/. 69. Manchester C.A.S.S. Ti-ansactions, 189 1-2,/. 116. 396 Catalogue of the Library of the Institute of Plumpton (Thomas) A.C.A, {continued). Manufacturing costs as applied to engineering : a lecture. Accoufitant, 1892,//. 880, 899, 932. Accounta?its' Journal, 1892-3,/. 169. Manchester C. A. S.S. Transactions, 1892-3,/. 10. Manufacturing costs as applied to shipbuilding : a paper. Accountant, 1895,//. 75^, 111- A ccoujitants' Journal, 1895-6,/. 146. Ma7ichestcr C.A.S.S. Transactio?is, 1894-5,/. 48. The Practice of auditing commercial accounts : a lecture. London, 1890. See Auditing pamphlets, vol. \, no. T. Accoimtant, 1890,//. 169, 184. Accountants'' Jour7ial, 1 890-1,/. 89. Matichester C.A.S.S. Traiisactions, 1889-90, /. 80. Presidential address : Manchester Students' Society. Accou?ita?it, 1894,/. 896. Accounta7its'' Joicrfial, 1894-5,/. i^^- Manchester C.A.S.S. Tra7tsactio7is, 1894-5,/. i. Poeschl (Robert). Lehrbuch der einfachen Buchhaltung fur kaufmannisch oder gewerblich betriebene Geschafte. Wien, 1880. Poetry of accounts: an address; by O. H. Caldicott. Accou7itant, 1887,/. 622. Accountants' Jourftal, 1887-8,/. 119. . Policy of free exchange : essays by various writers ; edited by T. Mackay. 1894. POLITICAL ECONOMY. {See also Ba7iking, Capital, Currency, Finance, Money, Projit sharing. Sociology, Trade u7iio7iis7n, etc.) The Character and logical method of political economy; by J. E. Cairnes. [2nd edn.] 1888. Dictionary of political economy ; edited by R. H. I. Palgrave. 3 vols. 1 894- 1 90 1. The Distribution of wealth ; by J. R. Commons. 1893. Elements of economics of industry, being the first volume of elements of economics ; by A. Marshall. 1892. An Essay on the relations between labour and capital ; by C. Morrison. 1854. The Growth of English industry and commerce during the early and middle ages [and] in modern times; by W. Cunningham. 2 vols. 1890-2. A History of political economy ; by J. K. Ingram. 1893. Industrial and commercial history of England; by J. E. T. Rogers ; edited by A. G. L. Rogers. 1892. Chartered Accountants in England and Wales. 397 POLITICAL ECONOMY {continued). An Inquiry into the nature and causes of the wealth of nations ; by Adam Smith ; with notes by J. R. M'Culloch. 4 vols. 1828. Another edition ; with notes from Ricardo, M'Culloch, Chalmers, etc. ; edited by E. G. Wakefield. 4 vols. 1843. An Introduction to the theory of value on the lines of Menger, Wieser, and Bohm-Bawerk ; by W. Smart. 1891. Methods of social reform, and other papers ; by W. S. Jevons. 1883. Natural economy : an introduction to political economy ; by A. H. Gibson. 1900. On forty years' [1851-91] industrial changes in England and Wales; by T. A. Welton. 1898. ^See Pamphlets by T. A. Welton, vol. I, no. 2.] On the 1 891 census of occupations of males in England and Wales; by T. A. Welton. 1898. ^See Pamphlets by T. A. Welton, vol. i, no. 3.] A Policy of free exchange : essays by various writers ; edited byT. Mackay. 1894. The Positive theory of capital ; by E. V. Bohm-Bawerk ; translated by W. Smart. 1891. Principles of economics; by A.Marshall. Vol. i. [all published]. 2nd edn. 1891. The Principles of political economy ; by H. Sidgwick. 2nd edn. 1887. Principles of political economy; by J. S. Mill. 2 vols. 9th edn. 1886. Principles of political economy, considered with a view to their practical application ; by T. R. Malthus. 1820. The Scope and method of economic science : an address ; by H. Sidgwick. 1885. The Scope and method of political economy ; by J. N. Keynes. 1891. Tableau ceconomique : by F. Quesnay ; first printed in 1758, and now reproduced in facsimile. Roy. 4°. 1894. The Theory of political economy ; by W. S. Jevons. 3rd edn. 1888. The Claims of labour on capital : an address ; by F. Walmsley. Incorporated A ccotintants^ Jotir?tal^ \Z^o-\^p. 1 49. Economics and accountancy : a paper ; by T. D. Neal. Accountant, 1888,^. 815. An Introduction to political economy : a paper ; by A. Short. Accountant, 1901,/. 367. Birmingham C.A.S.S. Transactions, 1 900-1,/. 114. 398 Catalogue of the Library of the Instittde of POLITICAL ECONOMY {continued). On some economic effects of war : a paper ; by C. F. Bastable. ,Accotmta7its'' Magazine, 1900,^. 399. On the correlation of economics and accountancy : a paper ; by V. V. Branford. 1901. Also in Accountant, i^o\,pp- 620, 642, Plain economics and provident institutions: articles; by W. M. Richards. Accotmtajjt, 1898,//. 613, 629, 681, 693, 716. Trusts in their economic aspects : a paper ; by A. B. Clark. Accoimtants' Magazi?ie, 1901,/. 482. TheUnearned increment: a lecture; byG. A. Jamieson. [1893.] Edinburgh C.A.S.S. Transactio?is, vol 5,/. 181 \no. 10]. Pollock (Sir Frederick). A Digest of the law of partnership, with forms. 7th edn. London, 1900. POLYTECHNIC ACCOUNTS. 5^^ Book-keeping: polytechnic. POOR LAW. {See also Overseers, Book-keeping: poor law). The Poor law, comprising the law of relief, settlement and removal of the poor, with the law relating to pauper lunatics and the poor rate ; by J. F. Archbold. 14th edn., by W. C. Glen. 1885. Poor(H. V.)^;/^(H. W.). Poor's manual of the railroads of the United States ; 28th annual number, 1895. New York, [1895]. Pope (Samuel). Employer and workman : compensation for injuries : a paper. Accountant, 1901,^. 420. Ma?ichester C.A.S.S. Tra?isactio?is, igoo-i,p. 109. Poppe (0.). Die Deutsche Buchfuhrung. Cr. 4°. Saalfeld, 1895. Popple (Arthur). See under Edwards (Allen) F. C.A. Poppleton (George Graham) A. C.A. and Appleby (C. T.) A.CA. Estate and record book for use in insolvency cases. Folio. Birmingham, n.d. POPULATION. {See also Census.) On the distribution of population in England and Wales, and its progress from 1801 to 1891 ; by T. A. Welton. 1901. iSee Pamphlets by T. A. Welton, vol. i, no. 4.] Porter (Noah). See under Webster (Noah). Chartered Ac cotmta7its in England and Wales, 399 Porter (Sydney Johnson). The Statute of frauds : a paper. Accountajit^ 1893,/. 115. Accountant^ Journal^ 1892-3,^. 242. Portlock (Henry). The Share department of a limited company : a lecture. Incorporated A ccoimtants' Journal^ 1 900- \^ p. 175. Incorporated Accountants' S.S.L. Transactions^ igoi,p. 53. Portlock (Henry), and others. Trial balances and the localisation of errors : a discussion. Incorporated Accountants'' Jourftal^ 1898-9,^. 99. Incorporated Accounta7its' S.S.L. Transactions., 1898,^. 102. Post Magazine almanack, 1894-7. London, [1894-7]. Post Magazine and Insurance Monitor, vol. 55, January, 1894 to date. Roy. 4°. POST OFFICE. The History of the Post Office from its establishment down to 1836; by H. Joyce. 1893. Post office directories. See Directories. Potts (Samuel C). Financial adjustments between county councils and county boroughs : a paper. Corporate Treasurers' a?id Accou7itants^ Institute Proceedings^ 1889,/. 13. Huddersfield corporation tramways : a paper. Corporate Treasurers' and Accountaftts' Institute Proceedings^ 1894-5,/. 98. Rating assessments, and local taxation : a paper. Corporate Treasurers^ and Accountants' Institute Proceedings, 1888,^7. Powell (George Thompson). Companies limited by guarantee : a paper. Accountant^ 1893,/. 886. Powell (T. E.). A Criticism of Mr. H. D. Macleod's * Bimetallism,' 1895. London, [1895]. Power (Michael). Book-keeping no bugbear, or double entry simplified, in opposition to the insufficiency of the present practice. 2nd edn. Roy. 8°. London, 181 5. Pownall (Alfred Herbert) F.CA. Address : Manchester Students' Society. Accountant., 1891,/. 300. Accountants^ J ouj-nal., 1891-2,^. 20. Manchester C.A.S.S. Transactions, 1890-1,^. i. 400 Catalogtie of the Library of the Institute of Pownall (George H.). The Services of banking to trade : a paper. Accountant^ 1892,/. 60. Accounta?its' Journal, 1 891-2, /. 261. Mafichester C.A.S.S. Transactio7is, i8gi-2,p. 24. Practique brifue pour tenir liures de compte a la guise et maniere Italiana ; [par] Valentin Mennher de Kempten ; publie d'apres I'^dition de 1550 par J. G. Ch. Volmer. 1894. Pratt (John Tidd). Pratt's Income tax : a full analysis of the Income Tax Acts,, with cases of illustration, notes, etc. 6th edn., by J. H. Redman. London, 1898. Pratt (William Tidd). The Law of friendly societies, and industrial and provident societies; with the acts, rules, leading cases, etc. 12th edn., revised and enlarged by E. W. Brabrook. London, 1 894, PRECEDENTS. Company precedents. See Company law. Enchiridion clericale : or, a manual of proper and useful precedents in clerkship, etc.; by R. G. 2nd edn. 1712. Precipitation and fall of Mess, Douglas, Heron, and Company^ late bankers in Air, etc. Dy. 4°. Edinburgh, 1778. Present value of £1 monthly, i to 360 months, at 4 [to] 8 per cent» per annum, etc. ; by J. Cohen, n.d. PRESIDENTIAL ADDRESSES. ( Ofzty general addresses are put here : addresses on particular subjects will be found under the subjects.) Address of Mr. F. Whinney [at] the meeting to celebrate the Jubilee of H.M. the Queen, London, 1887. Accountant, 1887,/. 386. Proceedings to celebrate the Jubilee of H.M. the Queen, p. 7. Address of Mr. E. Waterhouse at the inauguration of the Hall, 1893. Accountant, 1893,^. 445. Inaitguration of the Hall Proceedings, p. $, Annual meetings.—AddYQSs, 1884; by [the Vice-President], F. Whinney. Accoimtant, 1884, May 10. Address, 1885 ; by F. Whinney. Accountant, 1885, May 9. Address, 1886; by F. Whinney. Accountant, 1886,^. 274. Address, 1887 ; by F. Whinney. Accountant, 1887,^. 269. ^j Chartered Accotintants in England and Wales, 401 PRESIDENTIAL ADDRESSES {continued). Address, 1888 ; by F. Whinney. Accoicntaiit^ 1888,/. 285. Address, 1889; by W. W. Deloitte. Accotcnta?if, iZ%% p. 2-^6. Address, 1890; by J. J. Safifery. Accountant^ 1890,/. 248. Address, 1891 ; by J. J. Safifery. Accountant^ 1891,/. 358. Address, 1892 ; by T. A. Welton. Accountant^ 1892,^. 382. Address, 1893 [inauguration of Hall] ; by E. Waterhouse. Accoujttajit, 1893,/. 445. Inauguration of the Hall Proceedings^ p. 5. Address, 1894; by E. Waterhouse. Accountant^ i894,j?^. 401. Address, 1895 ; by C. F. Kemp. Accountant^ 1895,^. 4io- Address, 1896; by C. F. Kemp. Accountant, 1896, j?J. 393. Address, 1897; by G. W. Knox. Accountant, iZ()7,p. 479. Address, 1898 ; by J. G. Griffiths. Accountant, 1898,^2^. 475. Address, 1899 ; by J. G. Griffiths. Accountant, 1899,/. 511. Address, 1900; by E. Cooper. Accountant, igoo, p. 430. Address, 1901 ; by E. Cooper. Accountant, 1901,/. 531. Address, 1902; by W, N. Fisher. Accountant, igo2,p. 504. Provincial Meetings. — Address: Manchester Provincial Meet- ing, 1886; by F. Whinney. Accou7itant, \ZZ6,p. 595. Accoimtants* Journal, 1886-7,^. 108. 1st Provincial Mceti?ig Proceedings, 1886,/. 12. Address: Birmingham Provincial Meeting, 1888; by W. W. Deloitte. Accoimtant, 1888,/. 686. 2?id Provincial Meeting Proceedings, 1888,/. 28. Address: Newcastle Provincial Meeting, 1890; by J. J. Saffery. Accountant, 1890,/. 533. 2>rd Provijtcial Meeti?ig Proceedi?tgs, iSgo,p. 17. Address: Liverpool Provincial Meeting, 1894; byC. F. Kemp. Accountant, 1894,/. 932. Accountaitts' Journal, 1894-5,/. 185. \th Provincial Meeting Proceedings, 1894,^2^. 15. 402 Catalogue of the Library of the Institute of PRESIDENTIAL ADDRESSES {continued). Address: Sheffield Provincial Meeting, 1896; byG, W. Knox. Accoimtant., 1896,/. 833. Accountants' J oimial^ 1896-7,/. 139. 5M Provincial Meeting Proceedings^ 1 896, p. 44. Address: Manchester Provincial Meeting, 1898; by J. G. Griffiths. Accoujtta7tt, 1898,/. 982. Accoimtants' Joiirtial^ 1898-9,/. 155. dth Provincial Meeting Proceedings^ 1898,/. 13. Address: Birmingham Provincial Meeting, 1901 ; by W. N. Fisher. 1901. Also in Accountant.^ 1901, ;J. 1 106. Accountants' Journal., i go 1-2, p. 175. 7 tA Provincial Meeting Proceedings, 1901,/. 14. Students' Society: Birmingham. — Address, 1882 ; by E. Carter Accountant, October 14, 21, 1882. Accountants'' Journal, 1883-4,/. 2. Address, 1885 ; by H. S. Smith. Accou7itant, October "^^i, 1885. Accoimtants'' Journal, 1885-6,/. 99. Address, 1886; by R. L. Impey. Accountant, \Z%6, p. (i'jZ. Accountants' Journal, 1886-7,/. 138. Address, 1888 ; by J. Slocombe. Accoimtant, 1888,/. 756. Accountants' Journal, 1888-9,/. 142. Address, 1889; by A. Edwards. Accountant, 1889,/. 623. Accountants' Journal, 1889-90,/. 202. Address, 1892 ; by J. J. Saffery. Accountant, i8g2,p. 211. Accountants'' Journal, 1892-3,/. 9. Address, 1898; by G. W. Knox. Accountant, 1899,/. 83. Accoujttajtts'' Journal, 1898-9,/. 277. Birmi7igham C.A.S.S. Tra7is actions, 1898-9,/. 29. Address : annual dinner, 1899 ; by E. Guthrie. Accountant, 1899,/. 1087. Accountants'' J our7tal, 1899- 1900,/. 162. Bir77ii7igha7n C.A.S.S. Tra7isactio7is, 1899- 1900,/. 62. Address: annual dinner, 1900; by J. S. Harmood-Banner. Accou7ttant, 1900,/. 11 17, Accou7ttant^ Journal, 1 900-1,/. 173. Bir77nngha7n C.A.S.S. Tra72sactio7ts, 1 900-1,/. 78. Students' Society: Bristot.— Address, 1883 ; by E. G. Clarke Accountant, October 6, 1883. Accountants' Journal, 1883-4,/. 136. Chartered Accountants in England and Wales. 403 PRESIDENTIAL ADDRESSES {continued). Address, 1885 ; by F. A. Jenkins. Accountant^ November 2\^ 1885. Accountants' J our7tal^ 1885-6,;^. 118. Address, 1899; by H. H, Ham. Accountant, 1899,/. 11 50. Accountants' Jour7tal, 1899-1900,^. 194. Address, 1900; by C. Smith. Accountant, 1900,/. 957. Accountants Journal, \()QO-\,p. 144. Students' Society: Edinburgh. — Inaugural address, 1886; by G. A. Jamieson. A ccountaiits' Journal, iSS6-y,pp. 135, 162. Edinburgh C.A.S.S. Transactions, vol. i, no. i. Students' Society: Hull.— Address, 1900; by W. R. Locking. Accountant, igoo, p. 138. Accountants' Journal, 1899- 1900,/. 254. Students' Society: Leeds. — Address, 1890 ; by H. G. Blackburn. Accountant, 1890,^. 213. Leeds C.A.S.A. Transactions, 1 890-1,/. 5. Students' Society: Liverpool. — Address,i883 ; by A.W.Chalmers. Accountant, March 10, 17, 1883. Accounta7its^ Journal, 1883-4,/. 34. Students' Society: London. — Inaugural address, 1883; by F. Whinney. Accounta7it, May 12, 1883. Accou7ita7its'* Journal, 1883-4,//. 17, 24. Address, 1885 ; by J. G. Griffiths. Accountant, Dece77iber 26, 1885. Accotmtants^ Jour7tal, 1885-6,/. 174. Students' Society: Manchester. — Inaugural address, 1883; by A. Murray. Accountant, February 17, 24, 1883. Accou7ita7its' Journal, 1883-4,^. 12. Ma7ichester C.A.S.S. Tra7isactions, 1883,/. 13. Address, 1884; by C. R. Trevor. Accountants' Journal, 1884-5,/. 408. Ma7tchester C.A.S.S. Tra7isac lions, 1884,/. 71. Address, 1885 ; by C. R. Trevor. Ma7ichester C.A.S.S. Transactions, 1885,/. 5. Address, 1885 ; by E. Guthrie. Accountant, Nove77ibcr 7, 1885. Accou7ttants' Journal, 1885-6,/. 127. Manchester C.A.S.S. Transactions, 1885,/. ^S- Address, 1886; by J. Boardman. Accountant, 1886,^. 695. Accou7itants' Journal, 1886-7,/. 144. Ma7ichester C.A.S.S. Transactions, 1886,/. 5. Address, 1886; by J. Boardman. Manchester C.A.S. S. Transactio7is, 1886,/. 153. 404 Catalogue of the Library of the Institute of PRESIDENTIAL ADDRESSES {continued). Address, 1887 ; by F. E. M. Beardsall. Accountant^ iSS7,/>. 637. Accountants Journal, 1887-8,/. 121. Manchester C.A.S.S. Transactions, 1887,;^. i. Address, 1888; by J. E. Halliday. Accountant, \%Z%,p. 758. AccotmtantS Journal, 1888-9,/. 149. Manchester C.A.S.S. Trajtsactwns, 1888, p. 3. Address, 1889; by W. H. Nairne. Accountant, 1889,/. 626. Accountants' Journal, 1889-90,/. 255. Manchester C.A.S.S. Transactions, 1889-90,/. i. Address, 1890; by A. H. Pownall. Accountaftt, 1891,/. 300. Accoimtaitts' Journal, 1891-2,;^. 20. Manchester C.A.S.S. Transactions, 1 890-1,/. i. Address, 1891 ; by M. L. Walkden. Accountant, 1892,/. 820. Accountants Journal, 189 1-2,/. 200. Manchester C.A.S.S. Transactio?is, 1891-2,^. i. Address, 1892; by L. Broderick. Accountant, 1892,/. 754. Accountants' Journal, 1892-3,/. 161. Manchester C.A.S.S. Transactions, 1892-3,/. i. Address, 1893 J by R. Brutton. Accountant, 1893,/. 1077. Accountants' Journal, 1893-4,/. 205. Manchester C.A.S.S. Transactions, 1893-4,/. i> Address, 1894; by T. Plumpton. Accountant, 1894,/. 896. Accountants' Journal, 1894-5,/. ^68. Maftchester C.A.S.S. Transactions, 1894-5,/. i. Address, 1895 ; by J. A. Carse. Accountant, 1895,/. 852. Accountants Journal, 1895-6,/. 169. Manchester C.A.S.S. Transactions, 1895-6,/. 95. Address, 1896 ; by J. G. Litton. Accountant, 1896,/. 883. Accounta?itS Journal, 1896-7,/. 193. Majtchester C.A.S.S. Transactions, 1896-7,/. i. Address, 1898; by T. Gregory. 1898. Also in Accountant, 1898,/. 207. Manchester C.A.S.S. Transactions, 1897-8,/. 106. Address, 1898 ; by A. A. Gillies. Accountant, 1898,/. 946. Accountants Journal, 1898-9,/. 134. Manchester C.A.S.S. Transactions, 1898^, p. 145. Chartered Accountants in England and Wales, 405 PRESIDENTIAL ADDRESSES {continued). Address, 1900 ; by F. Scott. Accountant, i()oo, p. ^()2,- Accountants' Jour?ial, 1 900-1,/. 130. Manchester C. A. S.S. Transactions, i()00-\,p. 53. Students' Society: Nottingham. — Address, 1884; by R. Mellors. Accountants^ Journal, 1883-4,/. 229. Students Society : Sheffield. — Address, 1883 J by S. Short. Accountant, October 20, 1883. Accountants'' Journal, 1883-4,/. 147. Address, 1885 ; by A. T. Watson. Accoutttant, November 21, 1885. Accountants' Journal, 1885-6,/. 131. Address, 1888; by R. J. Evans. Accountant, 1888,/. 770. Accountatits* Journal, 1889-90,/. 17. Address, 1889; by W. H. Camm. Accountant, 1889,/. 126. Accountant.^ Journal, 1888-9,/. 209. Address, 1890; by G. Franklin. Accounta?it, 1890,/. 618. Preston (Francis Montagu). Executorships : a paper. Accounta7it, 189 1,//. 499, 513, 527. Accountant^ Jour7ial, 189 1-2,/. 'j'j. Price (Edward Ebenezer) F.C.A, Income tax : a paper. Accountant, 1890,/;^. 31, 44. Accountants^ Journal, 1 890-1,/. 30. London C.A.S.S. Transactions, 1889,/. 243. Interest and annuities : a lecture. Accotcntant, November 2Z, iZZ'i^. Accountants' Journal, 1885-6,/. 121. Ledger posting on the slip system : a paper. Accountant, 1902,/. 256. Accountants' Jourfial, 1902-3,/. 9. London C.A.S.S. Transactions, 1901,/. 229. Some points in connection with colliery accounts : a paper. Accou7ita7it, 1897,/. 585. Accou7tta7its' Jour7tal, 1897-8,/. 69. Londo7i C.A.S.S. Tra7isactio7is, iSgy, p. 47. Price (F. G. Hilton). . A Handbook of London bankers with some account of the early goldsmiths, [and] lists of bankers from 1677 to 1876. London, 1876. The Signs of old Lombard Street ; with 60 illustrations by J. West. Dy. 4°. London, n.d. 4o6 Catalogue of the Library of the Institute of Price (Frederick George) A.C.A. Flour milling accounts : a paper. Accountant^ 1901,/. 830. Accountants' Journal^ 190 1-2,/. 124. London C.A.S.S. Transactions, i()Oi, p. 103. The Journal, its use and abuse: prize essay. Accountant, 1894,/. 757. Accountants' J our7tal, 1894-5,/. 128. London C.A.S.S. Transactions, 1894,;^. 88. Price (Harry Lloyd). An Auditor's duties and responsibilities : a lecture. Accountant, 1896,/. 611. Accountants^ Journal, 1896-7,/. 104. Incorporated Accountants' Journal, 1895-6,/. in. Professional ethics : a paper. Accountant, 1900,/. 922. Incorporated Accountants'' Jouriial, 1 900- 1 , /. 30. The Proposed reforms in the Companies Acts : a paper. Incorporated Accountants' Journal, 1898-9,/. 38. Price-Heywood (Walter Price). See Heywood (W. Price Price-). Priestley (Herbert). Bankruptcy law and practice in New South Wales : a paper. Queensland Institute of Accountants'' Report, 1897. Bankrupts' accounts, N.S. Wales : the preparation of a bankrupt's statement of affairs and supplementary accounts under the N. S. W. Bankruptcy Act of 1 887,^/^. Sydney, 1 894. Profits and dividends : a paper. Accountant, 1898,//. 822, 841. Accoimtants^ Jour?tal, 1898-9,/. 94. Incorporated Accountants^ Jour?tal, 1 897-8, /. 1 27. Incorporated Accounta7tts^ S.S.L. Trajisactions, 1898,/. 18. Queensland Institute of Accountants' Report, 1898. PRINCIPAL AND AGENT. See Agency. PRINTERS' BOOK-KEEPING. 5^^ Book-keeping : printers'. Pritchett (John Suckling). ■ The Law reports and how to use them : a paper. ( Accountant, 1901,/. 566. Bir7ni7ighani C.A.S.S. Tra7isactio7is, 1900- 1,/. 152. PRIVATE ACCOUNTS. See Auditing: private firms, Book- keeping: private. . , m PRIVATE ARRANGEMENTS. See Arrangements with creditors. PRIVATE BUSINESS CONVERSION. See Conversion. PRIVATE COMPANIES. 5^^ Company : private. Chartered Accountants in England and Wales, 407 Private traders compared with 'one-man' companies: a lecture ; by H. M. Taylor. Accountanf, 1898,/. 11 40. Incorporated Accountants^ S.S.L. Transactions^ 1898,/. 154* PROBABILITY. The Elements of the theory of probabilities ; by T. E. Streeter. [1902.] A Treatise on probability ; by Sir W. Lubbock and J. E. D. Bethune. \^See On the value of annuities ; by D. Jones. Vol.2.] PROBATE ACCOUNTS. 5^^ Book-keeping : probate accounts. PROBATE DUTY. {Sec also Executors^ A Guide to the payment of legacy, succession, probate and account duties; by Corrie Hudson. loth edn., by A. T. Lay ton. 1896. Proctor (A. H.). The Constitution of building societies : a lecture. Accoimtant^ February 14, 21, 28, 1885. Accountants'' Journal^ 1884-5,^. 456. PROFESSIONAL BOOK-KEEPING. See Book-keeping: professional. PROFIT. {See also Capital^ Dividend.) Notes upon interest, discount, and profit and loss; by G.^ Johnson. 1896. Capital and profits : articles. Accountant^ 1891,/jZ^. 65, 182. Capital and profits of companies : a paper ; by H. S. Smith. Accountant^ 1890,^2^. 7. Accoujitants' Jour7tal^ 1 890-1,/. 13. Chartered accountants and the profit question : a paper; by E. Cooper. Also Leading articles. Accountant^ 1894, jz^/. 1033, 1073, 1088, 11 19. A ccount ants' Journal^ 1 8 94- 5 , /^. 233. London C.A.S.S. Transactions, 1894, ;z^. 157. Dividends and profits : articles. Accountant, \()02,pp. 120, 152, 519. The Divisible profits of companies : a discussion : by A. A. James, and ot/iers. Also Leading article. Accountant, igo2, pp. 285, 353. Accountants' /ournal, 1902-3, /^. 30. 4o8 Catalogue of the Library of the Institute of PROFIT {continued). The Divisible profits of companies : a paper ; by A. A. James. 1901. Also in Accountant^ igoi.p. 1123. Accountants' Journal^ \^o\-2^pp. 180, 200. Tth Provincial Meeting Proceedi7igs^ 1901,/. 64. Divisible profits of companies : a plea for further parliamentary recognition of double accounting: a paper. Accountant, \()02, p. 417. How are profits for the year to be ascertained ? or, what is capital of a company? a pamphlet; by B. Dale. [1894.] Inter-departmental profits : articles. Accountant, igoi,pp. 1294, 1324. Municipal profits: a paper; by W. Wing. 1902. Also in Accountant, 1903, p. 12^. Net profits : a paper ; by C. R. A. Howden. A ccou7itants' Magazine, \Zo,Z,p. 276. Notes on Mr. T. A. Welton's paper * On the profit of com- panies available for distribution'; by E. Cooper. Also Discussion on the same paper. Accountant, \%^\,pp. 12, 30. Accounta7its^ Journal, 1 890-1,/. 204. London C.A.S.S. Transactions, 1890,//. 155, 162. On the profit of companies available for distribution : a paper ; by T. A. Welton. S^Also Notes by E. Cooper, and discussion.] Accotmtant, 1890,/. 677 ; iZ()i,pp. 12, 30. Accoimtaiits'' Journal, 1 890-1,//. 197, 204. London C.A.S.S. Transactio7is, 1890,//. 134, 155, 162. The Principles which should govern the division of profits, and the raising of new capital in partnerships and com- panies : a lecture; by A. a Becket Terrell. l7icorporated Accountants' Jour7ial, 1889-90,/. 48. Profits : a paper ; by H. Vigeon. Accou7ita7it, \Z<)%pp. 914, 934. Profits and dividends : a lecture ; by H, Priestley, Accou7ttant, 1898,//. 822, 841. Accou7ita7its' Jour7tal, 1898-9,/. 94. L7icorporated Accou7ita7tt^ Jour7ial, 1897-8,/. 127. Incorporated Accou7tta7its' S.S.L. Trans actio 7is, 1898,/. 18. Quee7tsland l7tstitute of Accounfa7jts^ Report, 1898. Profits and dividends : articles. Incorporated A ccou7ttants^ Jou7'-nal, 1895-6,//. 26, 42. Profits available for dividend ; by L. R. Dicksee. [See Four lectures delivered to the I.C.A., 1894-5.] Profits of a company available for distribution : prize essay; by 'Coxswain' [L. J. Homan]. Accountants' Jour7ial, 1894-5,/. 216. Chartered Accou7itants in England and Wales, 409 PROFIT {continued) Secret profits : a lecture ; by A. E. Woodington. Incorporated Accountants' Journal^ 1 898-9, p. 213. Incorporated Accountafits' S.S.L. Transactiojis^ 1899,^. 46. Secret profits : an article. Incorporated A ccountants' Journal^ 1 896-7, p. 1 6. Some remarks on the Companies Acts : an address ; by R Whinney. 1888. See Compajiy pamphlets^ vol. i, no. 11. Accountant., 1888,/. 691. 2?td Provmcial Meetiftg Proceedings^ 1888,/. 52. What is gross profit? a discussion ; by S. North-Smith, and others. Accfoufttant, 1896,/. 1034. Accountants' Journal.^ 1896-7, j?^. 209. What is gross profit ? a discussion ; by W. D. Elgar, and others. Incorporated Accouftiants' Journal^ 1 898-9, p. 217. Incorporated Accountants'' S.S.L. Transactio?is^ 1898,/. 167. What is income? a paper ; by J. M. Wade. Accountant, i^Z6,p. 692. Accountants^ Journal, 1886-7,/. Mi- What is profit of a company? a paper; by E. Cooper. 1888. Also Discussion on the paper \ by T. A. Welton, and others. Sec Compa7iy pamphlets, vol. i, 7io. 11. Accountant, 1888,/. 740; 1889, ^ 689. Accountants' Journal, 1888-9,/. 130; 1 890-1,/. 5. London C.A.S.S. Trajtsactions, 1888,/. 253 ; 1889,/. 197. What is the profit applicable to a particular period where goods are sold on the hire system : prize essay ; by J. A. Walbank. Accountants^ Journal, 1 900-1,/. 97. PROFIT AND LOSS ACCOUNTS. See Book-keeping lectures, etc. PROFIT-SHARING. Profit-sharing and the labour question ; by T. W. Bushill. 1893. Profit sharing between employer and employee ; by N. P. Oilman. 1892. Profit-sharing precedents, with notes ; by H. G. Rawson. 1891. Report by D. F. Schloss on profit-sharing : Board of Trade (Labour Department). 1894. Gain-sharing : articles. Accountant, iSgs, PP- 779, 794? 816, 839, 858, 878, 901, 925. Profit-sharing: a paper; by G. P. Norton. Accountant, 1890,//. 147, 158. Accountants^ Journal, 1 890-1,/. 64. Profit-sharing: a paper; by T. E. Shuttleworth. 1893. Also In Accountant, iSgs, p. 246. Accountants' Journal, 1892-3,/. 278. 4IO Catalogue of the Library of the Instititte of PROFIT-SHARING (^^«//«?/^^). Profit-sharing: articles. Accountant^ 1891,//. 127, 135, 146, 155. Profit-sharing : articles. Accountant^ 1894,//. 805, 813, 819. Accountants' J our7tal^ 1894-5,//. 132, 155. Profit sharing between employers and employed: a paper; by H. S. Smith. Accotmtant, March 14, 1885. Accoimtants' Jour7tal^ 1884-5,/. 469. Profit-sharing in accountants' offices : articles. Accoicntant^ iZg%pp. 272, 295, 328. Profit-sharing schemes : an address ; by W. Claridge. Incorporated A ccoimtants^ Jour?tal, 1 890- 1 , /. 185. Thrift and profit-sharing: an article. Accountants' Journal^ 1889-90,/. 167. PROMISSORY NOTES. See Bills of exchange. PROMOTERS : COMPANY. See Company promotion. PROOFS. See Admission of proofs, tinder Bankruptcy law. PROPERTY. {See also Book-keeping : property i?ivestmeftt co7npany.) Married women's property. See tender Married women. Personal property. See under Personal property. Property register ; [by C. Larking]. Obi. fol. n.d. Real property. See tinder Real property. Remarks on the laws of succession and devolution of property in Scotland and England ; by J. Baird. 1894. Also ill Accountajit^ \Z^\^pp. 167, 190. After-acquired property: a paper; by H. Jacobs. Accountant^ 1900,/. 519. Accotmtants' Journal^ 1 900-1,/, 65. Lo7ido7i C.A.S.S. Tra7tsactio7ts^ 1900,/. i. Proportion and other tables ; by J. R. Welch. 1890. PROSPECTUSES. See Company prospectuses. PROVIDENT SOCIETIES. See Friendly societies. Proxies and company meetings : an article. Accountant^ 1898,/. 895. Pryde (James). Mathematical tables: logarithms of numbers i to 10,800, trigonometrical, nautical and other tables. (Chambers's educational course.) Newedn. London and Edinburgh, 1893. PUBLIC ACCOUNTS. See Auditing: public accounts. Book- keeping : public accounts. Chartered Accountants in England and Wales. 411 PUBLIC INSTITUTIONS' ACCOUNTS. 5^^ Book-keeping : public institution. Public Schools Year-book, 1899. PUBLISHERS' ACCOUNTS. See Auditing: publishers' accounts : Book-keeping : publishers'. Puckle (Henry John). The Duties of accountants in connection with life assurance companies : a lecture. Incorporated Accountants' Journal^ 1895-6,/^. 8 {October], Incorporated Accoimtaiits' S.S.L. Transactions^ 1895,/. 35- Pulbrook (Anthony). Responsibilities of directors and working of companies under the Companies Acts, 1862-1900. London, 1901. Pullen (Philip). Book-keeping improved : or, a certain method for the detection and prevention of errors, superseding the process of calling the books over. Roy. 4°. London, 1803. Pulling (Alexander). The Law of joint stock companies' accounts. London, 1850. [Bound with PuUing's Mercantile accounts.] A Practical compendium of the law and usage of mercantile accounts, etc. London, 1850. Pumphrey (H.). See under Hines (G.). Pur day (Thomas Myres) RCA. On the advantages attending the conversion of existing private business undertakings into limited companies ; the modes of conversion ; and the functions and duties of chartered accountants in relation thereto : a paper. London, [1888]. Also in Accountant^ 1888,/. 229. London C.A.S.S. Tra?tsactio7ts, 1888,/. 6. Pybus (Robert). Officialism ; with special reference to bankruptcy : a paper. Accountant^ 1892,^. 'j']''^. Pye (Henry John). Notes on the conflicting claims to the property of a debtor. London, 1880. Queen v. Hawkins : in the Queen's Bench Division, 1896. Folio. 412 Catalogue of the Library of the Institute of Queensland Institute of Accountants (Incorporated) : report, with memorandum and articles of association, 1892. Also report, [list of members], etc., for 1895-6, 1896-7, 1897-8, 1899-1900, 1900-1, 1901-2. Queirolo (Leopoldo). Trattato di contabilita secondo i programmi governativi. 3 vols. Torino, 1863-5. Quesnay (Francois). Tableau oeconomique ; first printed in 1758 and now- reproduced in facsimile. Roy. 4°. London, 1894. Quin (Matthew). Quin's Rudiments of Book-Keeping ; comprised in Six Plain Cases, and attainable in as many Days, without the Help of a Teacher ; calculated for Persons of either Sex, grown to Maturity ; with an essay on the fit Manner of Initiating Youth to Temperance and Moral Rectitude ; by an easy Arithmetical Scale. London, 1776. 3rd edn. London, 1779. Quin (Stewart Blackie) F.C.A. Shopkeepers' accounts for retail traders. 2nd edn. London, 1901. QUOTATIONS. Dictionary of quotations, from ancient and modern, English and foreign sources ; compiled by J. Wood. 1893. R. (T.). The Gentlemans Auditor : or, a new and easie method for keeping accompts of Gentlemens Estates ; with the manner of auditing and stating the accompts, etc. London, 1707. Raby (Percy). Some recent legal decisions of interest to accountant students: a lecture. Accountant, 1899, j?^. 1173. Accountants' Journal, 1899- 1900,/. 199. Manchester C. A. S.S. Transactions, 1899- 1900,/. 19. Rachou (Louis). Communication, representation et force probante des livres de commerce en justice: [a lecture, 1900. See Faure's Expertises comptables]. Paris, 1902. Radley (G. W.). Forms for, and the preparation of, monthly or other periodic statements, for the use of boards of directors : prize essay. Accountant, 1901,/. 900. Accoimtants'' Journal, 190 1-2,/. 156. Birini7ighain C.A.S.S. Transactiojis, 1 900-1,/. 193. Chartered Accountartts in England and Wales. 413 Rae (George). The Country banker : his clients, cares, and work. loth edn. London, 1894. Rafifety (Frank Walter). See under Hibbert (William Nembhard). RAGIONERI A. See Book-keeping : books (Italian). Raikes (W. A.). Deeds of assignment and compositions : a lecture. Accountant^ June 21, ^Z^July 5, 1884. Accountants' Journal^ 1884-5,^. 3^3' RAILWAY ACCOUNTS. See Auditing: railways. Book- keeping : railway, RAILWAY LAW. The Law of railway companies : a collection of the acts and orders relating to railway companies, with notes of all the cases decided ; by J. H. Balfour Browne and H. S. Theobald. 3rd edn., by J. H. B. Browne and F. B. Browne. Roy. 8°. 1899. The Liability of railway companies for negligence towards passengers ; by A. Parsons. 1893. Shelford's law of railways, containing the whole of the statute law, with notes on decided cases, etc. 4th edn., by W. C. Glen. 2 vols. Roy. 8°. 1869. Some anomalies in railway law; by C.G.Macrae: a paper. 1894. Edinburgh C.A.S.S. Transactions^ vol. 6,/. 59. RAILWAYS. English railways, statistically considered ; by J. Fraser. 1903. The Index to our railway system and our leading lines : analysis for 1875, and 1874 and 1871 ; a guide to investors, etc. ; by W. Fleming, n.d. Memorandum on the work and duties appertaining to the head office of a company . . . relating more especially to railways, etc.; by H. C. Allen. Fcp. fol. 1902. Our railways : their origin, development, incident and romance ; by J. Pendleton. 2 vols. 1894. Poor's manual of the railroads of the United States ; 28th annual number, 1895. [1895.] Railway accounts and finance ; by J. A. Fisher, 1891. Also 2nd edn., 1893. A Glimpse at the internal organisation of a railway company ; by J. Cathles : a paper. 1899. Accountants' Magazine, 1899,^. 294. Edinburgh C.A.S.S. Transactions, vol. 10,/. 41. 414 Catalogue of the Library of the Institute of RAILWAYS (continued). Railways and their financial records : a paper ; by A. F. Dodd. [1 895-] Also in Accounta7it^ 1895, /A 60, 129. Accoiuitants' Journal^ 1894-5,/. 321. Some remarks on English railways : a paper ; by S. D. Lewin. A ccou?ita7tt, June 17, 1885. Accountants' Journal,, 1 88 5 -6, /. 4 1 . Manchester C.A.S.S. Transactions^ 1884,/. 136. Ralston (J. T.). Of debts : a lecture. Accoujitajtt, \()oo,p. 80. Accountajttsi' Jourftal, 1 899-1 900, j?^. 247. Randle (William) F.C.A, The Bankruptcy Acts 1883 and 1890, and chartered account- ants : a paper. Accountant^ 1893, j!^. 569. Accou7ita7tts' Journal,, 1 893-4, j^. 57. Receivers appointed by the High Court of Justice: a paper. Accountant^ 1886,;^. 352. A ccou7ita7its' Journal,, 1886-7,/. 43. Also {revised) Accotmtant,, 1899,/. 852. Accountants' Journal,, 1899- 1900,/. 95. Biri}ii7ighai7i C.A.S.S. Transactions,, 1898-9,/. 129, Rankine (John). Fee and liferent : a paper. Accoimtants'' Magazi7ic,, 1897,/. 223. -Ranking (D. Fearon de I'Hoste). Abstract of Companies Act, 1900. 2nd edn. [1902.] Bills of exchange. 2nd edn. London, [1901]. Also in Bir77iingha7n C.A.S.S. Transactions^ 1895-6,/. 58. Manchester C.A.S.S, Transactions^ 1895-6,/. 109. Contracts for the sale of goods : a lecture. Ma7ichester C.A.S.S. Tra7isactio7is ,, 1894-5,/. 19. The Law of agency : a lecture. Bir7ni7igha77i C.A.S.S. Tra7isactio7ts, 1897-8,/. 9. The Law of agency and the law of bailment. London, [1898]. The Law of bailments : a lecture. Bir77ii7igha7ii C.A.S.S. Tra7tsactio72s, 1896-7,/. 62. The Law of contract. 3rd edn. London, [1900]. Also in Bir7ninghafn C.A.S.S. Transactio7is,, 1894-5,/. 103. The Law relating to suretyship and guarantees : a lecture. Bir/tti7tgha7n C.A.S.S. Tra7isactions, 1901-2,/. i. l7tcorporated Accou7ita7its' Jottr7zal, igoo-i,p. 72. Ificorporated Accountants S.S.L. Transactions^ 1900,/. 153. Chartered Accountants in E^igland and Wales. 4 1 5 Ranking (D. Fearon de I'Hoste) {continued). Some points of company law : a paper. Birminghatn C.A.S.S. Transactions^ 1 899-1 900,/. i. Voluntary winding-up of companies: a lecture. Birmi7ighain C.A.S.S. Transactions.^ 1 900-1,/. 27. Incorporated Accountants'' Journal.^ 1896-7,/. 119. hicorporated Accoimtants' S.S.L. Transactions^ 1897,/. 12. See also under Lynch (H. Foulks). Ranking (D. Fearon de THoste) and Wiseman (Walter F.) A.C.A. Executorship law and accounts. London, 1895. 2nd edn. London, 1898. 3rd edn. London, 1901. Ransome (Cyril). The History and development of the national debt : a lecture. Accountant., 1S93,//. 525, 544. Accoimtants' Journal., 1893-4,/. 95. Leeds C. A. S. A. Transactions., 1892-3,/. 116. RATING. {See also Local taxation.) Baldwin's weekly rate reckoner ; by E. C. Baldwin. 1887. Penfold on rating : the principles of valuation for purposes of rating as applied to land, mines, buildings, manufactories, gas and water works, railways, and tithe rent-charge. 8th edn., by A. Glen, with the statutes relating to rating annotated by A. F. Jenkin. 1893. Rating : principles, practice, procedure ; by P. M. Faraday ; the legal matter revised by S. A. Latham. 1896. The Assessment and collection of rates in municipal boroughs : a paper ; by W. Gunner. Corporate Treasurer^ and Accoimtants' Institute Proceedings., 1889,/. 25. Consolidation of rate collection : some difficulties arising under the Local Government Act, 1894 (section 33): a paper; by H. Grundy. Accou?itant., 1 896, /. 5 83 ; 1 897, /. 815. Corporate Treasurers' and Accoimtants' Institute Proceedings., 1896. The Consolidation of rating authorities : a paper ; by T. A. Mercer. Corporate Treasurers' and Accoimta?its'' Institute Proceedings., 1890,/, 24. The Formation of a rate basis : a paper ; by E. A. R. Adams. Accountant., i?>c)y^pp. 707, 72)7- 4 16 Catalogue of the Library of the Institute of RATING {continued). _ The Jurisdiction of assessment committees: a paper; by E. A. R. Adams. Corporate Treasurer^ and Accoitntant^ Institute Proceedings, 1 893-4, A 43- An Outline of the law of rating to the poor rate : a lecture ; by H. J. Young. Accountant^ 1892,/. 548. Accountants'' Journal, 1892-3,/. 106. Rating assessments, and local taxation : a paper ; by S. C. Potts. Corporate Treasurers' and Accoiinta7its'' Institute Proceedings, 1888,/. 7. The Rating of Machinery Bill, 1893, and the general question of rating assessments : a paper; by J. Barrett. Corporate Treasurers^ a7id Accountants' Iiistitute Proceedings , 1892-3,/. 15. Rating procedure : a paper ; by J. Elliott. Corporate Treasurers' ajid Accountants'' Institute Proceedings, 1892,/. 65. The Taxation of ground values in relation to municipal rating : a paper ; by W. S. Carver. Accountant^ 1898,/. 700. Accountants' Journal, 1898-9,/. 79. Valuation and rating of property : an address ; by J. B. Nicholson. Accountant, 1891,//. 547, 560. Accountants' Journal, 189 1-2,/. 92. Edinburgh C.A.S.S. Transactions, vol. 4, no. \,p. i. Rawlings (Edward). Bank defalcations : a paper. Accountajit, 1896,/. 769. Rawlings (Thomas). The Confederation of the British North American provinces ; their history and prospects ; with a map and suggestions [as] to the route from the Atlantic to the Pacific. London, 1865. Rawlins (William Donaldson) <3:;^^]yiacnaghten (Malcolm Martin). Law and practice relating to companies under the Companies Clauses Acts, 1845 to .1889 and under the Companies Acts, 1862 to 1900, with statutes, orders, rules, etc. Roy. 8°. London, 1901. Rawlinson (Joshua) F.C.A. The Silver question as it affects the cotton trade : a paper. Accountant, 1890,//. 82, 93. Accountants^ Journal, 1 890-1,/. 39. Manchester C.A.S.S. Transactions, 1889-90,/. 30. I Chartered Accountants in England and Wales, 4 1 7 Rawson (Henry Gilbert). Profit-sharing precedents, with notes. London, 1891. Rawson (Henry Gilbert) and Remnant (James Farquharson). The Pocket law-lexicon, explaining technical words, phrases and maxims ; [also] a list of law reports, with their abbrevia- tions. 3rd edn. London, 1893. Rayner (William George). Theatre auditing and accounts : a lecture. Incorporated Accountants' Journal^ 1896-7,/. 191. Incorporated Accountants S.S.L. Transactions^ 1897,/. 33. Re accounts; by W. B. Yaldwyn. Dy 4°. Sydney, [1895]. Read (William Walter) F.CA. Accounts in connection with the reconstruction of limited companies : a paper. Accountant^ 1900,/. 11 20. Accountayits'' Journal^ igoo-i,p. 203. London C.A.S.S. Transactions, 1900,/. 51. Reader (Thomas). Time tables on a new and simplified plan, shewing the number of days from every day in the year to any other day. 3rd. edn. London, 1876. Reader's guide to contemporary literature : the first supplement to 'The best books'; by W. S. Sonnenschein. Dy. 4°. 1895. REAL PROPERTY. Principles of the law of real property ; by J. Williams. 17th edn., by T. C. Williams. 1892. A Treatise on the law relating to the devolution of real estate on death, under part I of the Land Transfer Act, 1897, and the administration of assets, real and personal ; by L. G. G. Robbins and F. T. Maw. 3rd edn. 1901. The Real property laws of Queensland : a paper. Queensland Institute of Accountants^ Report, 1896. RECEIPTS. See Stamp duties. RECEIVERS. The Law and practice as to receivers appointed by the High Court of Justice ; by W. W. Kerr. 4th edn., by P. F. Wheeler, assisted by C. Burney. 1900. The Law of trustees in bankruptcy, liquidators and receivers ; by W. R. Willson. 1897. The Rights and duties of liquidators, trustees and receivers ; [by H. Foulks Lynch]. 7th edn., [revised and rewritten] by D. F. de I'Hoste Ranking. [1902.] 2 D 41 8 Catalogue of the Library of the Institute of RECEIVERS {continued). The Skinners' Company versus the Honourable the Irish Society : proceedings upon the motion for a receiver, November 23, 1835. 1836. The Appointment and duties of a receiver in Chancery : a lecture ; by E. V. Hi ley. Accountant^ i?>g\,p. ^77. Accountants' Journal, 1891-2,/. 204. Manchester C.A.S.S. Transactions, 1891-2,^. 14. Defects in procedure : receiverships and insolvencies ; official receivers, special managers and trustees : articles. Accountant, 1901,//. 940, 961. Duties and powers of receivers : a lecture ; by F. L. Firminger. Incorporated A ccountants' Journal, 1 893-4, p. i\. The Law relating to receivers of mortgaged estates : a lecture ; by M. Gilbart Smith. Incorporated Accountants^ Journal, 1896-7,/. 168. Incorporated Accountants' S.S.L. Tra7tsactwns,i2>g7,p. 51. Limitations to the powers of a receiver : articles. Accoimtant, \%Z<^,pp. 135, 174, 451. Mortgages : the duties and powers of a receiver : a lecture ; by J. Booth. Accoimta7it, 1889,/. 94. Manchester C.A.S.S. Trans actio7is, 1888,/. 21. Official receivers : articles. Accounta7it, 1882, March 18, April i, 8, 22. Receivers : a lecture ; by J. L. Worthington. Accou7itant, 1889,/. 180. Accoimtants'' Journal, 1889-90,/. 137. Ma7tchester C.A.S.S. Transactio7Js, 1888,/. 36. Receivers: a paper; by T. G. Shuttleworth. Accountant, Nove7nber 24, 1883. Receivers and receiverships : articles. Accountant, 1889,//. 425, 451, 536, 569, 582, 597, 617. Receivers appointed by the High Court of Justice : a paper ; by W. Randle. Accou7ita7it, 1886,/. 352. Accoimtants^ Journal, 1886-7,/. 43- Also {revised) Accountant, 1899,/. 852. Accou7itants' Journal, 1899- 1900,/. 95- Bir77ii7rgha7n C.A.S.S. Tra7ts actions, 1898-9,/. 129. Receivers : articles. Accountant, iZ?>7,pp. 681, y2>3 ', i^^^^pp. 3, 20 ; 1896,//. 160, 199, 875. Receivers in liquidation : an article. Accountant, April 2% 1ZZ2. Receivers' liability for use and occupation and collection of rents : an article. Incorporated Accountants' Journal, 1898-9,/. 2. Chartered Accountants in England and Wales, 419 RECEIVERS {continued). Receivers : papers ; by T. M. Stevens. Accountant^ \Zc)i^pp. 925, 955, 976, 988. Accoimtaiits' Joiirital^ 1892-3,//. 193, 217. London C.A.S.S. Transactions, 1892,/. 113. RECIPROCALS OF NUMBERS. Tables of the reciprocals of numbers, from i to 100,000, with their differences, by which the reciprocals may be obtained up to 10,000,000; by W. H. Oakes. Roy. 8°. 1865. Heckitt (Charles Coleby). An Address on corporate dividends. Accountant, 1901,/. 1192. RECKONER. Baldwin's weekly rate reckoner; by E. C. Baldwin. 1887. Compound division ready reckoner ; by W. Wethered. 2nd edn. 1886. The New universal ready reckoner ; byJ.Bettesworth. [? 1800.] A Reckoner of the foreign and colonial exchanges between seven currency intermediaries; by J. H. Norman. 1898. See also Pamphlets on exchaiige by Norman, no. i. RECONSTRUCTION OF COMPANIES. See Company reconstruction. Redman (Joseph Haworth). The Law of arbitrations and awards, with precedents and statutes. 3rd edn. London, 1897. Redway (G. W.). How to check a pay list : letters to a young officer on soldiers' settlements and paymasters' advances. London, 1901. Reed (Herbert). The Bills of Sale Acts, with an epitome of the law as affected by the acts. loth edn. London, 1895. Reeves (James Benjamin) F.C.A. The Investigation of accounts on behalf of an incoming partner : a paper. Accountant, iSg^, p. 1020. Accountants' Jourfial, 1893-4,/. 203. London C.A.S.S. Transactions, 1893,/. 115. Reeves (James Benjamin) F.C.A., and others. Discussion on the audit of the accounts of private firms. Accountant, 1893,/. 179. Accoicntants' Journal, 1892-3,/. 267. I^ondo7i C.A.S.S. Transactions, 1892,/. 227. 420 Catalogue of the Library of the Institute of References, remits, and proofs in Scotland : a paper ; by T.J. Millar. 1895. Edmbm-gh C.A.S.S. Transactions^ vol. 8,/. 13. REGIMENTAL ACCOUNTS. 5^^ Book-keeping : military. Reichs-Gewerbe-Ordnung nebst Ausfiihrungsbestimmungen ; von T. Ph. Berger ; fortgefiihrt von L. Wilhelmi. 1 5*« Auf 1. 1 899. Reid (James S.). See under Cicero. Reid (James William). Formation of limited companies : a paper. Accoim/a?ttj 1898,^2^. 967. Honest and dishonest company promoters : a paper. Accounfa7it, 1895, p. 836. Secret commissions : a paper. Accoimtant^ 1899,^. 1053. Reid (Walter A.). Depreciation : a paper. Accountants^ Magazine^ 1897,/. 156. REMAINDERMAN. See Life-tenant. Remnant (James Farquharson). See under Rawson (H. G.). Renton (Alexander Wood). Encyclopaedia of the laws of England : a new abridgment under the editorship of A. W. Renton. 12 vols. London. and Edinburgh, [1897-8]. RENTS. {See also Book-keeping : rent accounts^ Landlord a7id tenant). Fee and liferent : a paper ; by J. Rankine. Accountants' Magazine^ 1897,7^. 223. Rents : a lecture ; by C. C. Smith. Accoimta7it^ \ZZ%p. 31. Accountants' Journal, 1888-9,^. 205. Some points relating to rents : a lecture ; by J. E. C. Munro. Accountant, 1888,/. 416. Accountants' Journal, 1888-9,/. 69. Manchester C.A.S.S. Transactions, 1887,/. 118. REPORTS AND RETURNS. {For Reports and returns on other subjects, see under the subjects.) Bankruptcy Act, 1861. Report from the select committee on the Bankruptcy Act, with the proceedings, minutes of evidence, appendix, and index. Fcp. fol. London, 1864. Bankruptcy Act, 1861. Report from the select committee [1865]; with the proceedings, ^/r. Fcp. fol. London, 1865. \See Bankruptcy returns and reports, 1850-83.] Chartered Accountants in England and Wales, 42 1 REPORTS AND RETURNS {continued). Bankruptcy Act, 1869. Report of committee appointed to consider [its] working, 1875. Fcp. fol. London, 1876. \^See Bankruptcy returns and reports, 1850-83.] Bankruptcy Act, 1883 (proceedings): account showing the receipts and expenditure during 1895-6, 1896-7, 1897-8, 1899-1900. Fcp. fol. London, 1 896- 1900. Bankruptcy Act Amendment Bill, 1880. Special report from the select committee ; with the proceedings. Fcp. fol. London, 1880. \^See Bankruptcy returns and reports, 1850-83.] Bankruptcy Bill, 1853. Minutes of evidence taken before the select committee of the House of Lords, appointed to consider of the Bankruptcy Bill and to report thereon. Fcp. fol. London, 1853. Bankruptcy Bill, 1861. Report from the select committee of the House of Lords [1861] ; with the proceedings. Fcp. fol. London, 1 86 1. \See Bankruptcy returns and reports, 1850-83.] Bankruptcy Bill, 1883. Report from the standing committee on trade, shipping and manufactures ; with the proceedings. Fcp. fol. London, 1883. \^See Bankruptcy returns and reports, 1850-83.] Bankruptcy Commission, 1853-4. Copy of the report of Her Majesty's commissioners appointed to inquire into the fees, funds, and establishments of the Court of Bankruptcy, and the operation of the Bankrupt Law Consolidation Act, 1849 \ with a copy of the commission, minutes of evidence, etc. Fcp. fol. 1854. Bankruptcy Law Amendment Bill, and the Bankruptcy Act (1869) Amendment Bill. Special report from the select committee, with the proceedings. Fcp. fol. London, 1880. \^See Bankruptcy returns and reports, 1850-83.] Bankruptcy reports. General report by the Comptroller in Bankruptcy for 1870 to 1883. Fcp. fol. [London, 1871, etc^ Bankruptcy reports. Report by the Board of Trade under section 131 of the Bankruptcy Act, 1883. ist report for I'^ZyAf.to date. Fcp. fol. London, 1884, ^/r. Bankruptcy returns and reports [various] from 1 849-50 to 1883. Fcp. fol. [London, 1850-83.] Bankrupts' estates. Return, by the Comptroller in Bankruptcy, showing the number of trustees whose misconduct has been reported by him to the Court, in each year since 'The Bankruptcy Act, 1869' came into operation, etc. Fcp. fol. London, 1879. \^See Bankruptcy returns and reports, 1850-83.] 42 2 Catalogue of the Library of the Institute of REPORTS AND RETURNS {continued). Building Societies : first annual report by the Chief Registrar of Friendly Societies, and abstract of accounts [1895], to date-, [except abstract of accounts for 1896]. Fcp. fol. London, 1896, etc. Building Societies: return of an abstract of the accounts, 1890, 1891, 1892, 1894. Fcp. fol. London, 1891-5. Building Societies : return of building societies, which have terminated, or been dissolved, or otherwise ceased to exist [to 1892]. Fcp. fol. London, 1892. Building Societies : special report and reports from the select committee [1893] on Building Societies (no. 2) Bill ; with the proceedings, minutes of evidence, ^/<:. Fcp. fol. London, 1893. Companies Acts. Report from the select committee [1867] on limited liability acts, with the proceedings, minutes of evidence, appendix and index. Fcp. fol. [1867.] Companies Acts, 1862 and 1867. Report from the select committee [1877], with the proceedings, minutes of evidence, and appendix [and index]. Fcp. fol. London, 1877. Companies Acts, 1862 to 1890 (Amendment). Report of the departmental committee appointed by the Board of Trade, to inquire what amendments are necessary, etc. ; with appendix. Fcp. fol. London, 1895. Companies Bill [H. L.]. Reports from the select committee of the House of Lords ; with the proceedings, minutes of evidence, etc. sessions 1896, 1897, 1898, 1899. Fcp. fol. London, 1896-9, Companies (Joint Stock): returns, 1855 to date. Fcp. fol. London, 1856, etc. Companies (Memorandum of Association) Bill and the Com- panies (Winding-up) Bill. Reports from the standing committee on trade, shipping and manufactures [1890]; with the proceedings. Fcp. fol. London, 1890. Companies (Winding-up) Act, 1890: account showing receipts and expenditure, 1894-5 to 1897-8, 1899- 1900. Fcp. fol. London, 1895, etc. Companies (Winding-up) Act, 1890 (Administration) : report of the committee to inquire into the limits of the action of the Board of Trade as regards the liquidation of companies, with appendix and minutes of evidence [1893]. Fcp. fol. London, 1893. Companies Winding up: ist report [for 1891] by the Board of Trade, to date, Fcp. fol. London, 1893, ^^^- Chartered Accountants in England and Wales. 423 REPORTS AND RETURNS {continued). Companies (Winding-up) : return of all the companies registered in England which were ordered to be wound up by the Court, or which passed resolutions for winding-up voluntarily, during 1896. Fcp. fol. London, 1899. Companies Winding-up. Returns showing particulars with regard to all companies which have been ordered to be wound up, under the provision of the Companies Acts, compulsorily or under the supervision of the Court, since the commencement of 'The Companies Act, 1862,' etc. Fcp. fol. London, 1888. Friendly Societies and Trade Unions (England) : reports of the registrar of friendly societies in England, for 1873. Dy. 8°. London, 1874. Friendly Societies, Industrial and Provident Societies, and Trade Unions : reports [various] of the chief registrar, for 1879, 1886, 1887, 1892, 1896 to date. Fcp. fol. London, 1880, etc. Also Reports [various, in 8° series] for 1 887, 1890, 1 891 to 1898. Dy. 8°. London, 1888, etc. Friendly Societies: report from the select committee [1888 and 1889] ; with the proceedings, minutes of evidence, and appendix. Fcp. fol. London, 1888-9. Savings Banks: return \for 1889-90 to 1894-5]. Fcp. foU London, 1 891-6. Savings Banks: return [for 1894 and 1895] of deposits, ^/r. Fcp. fol. London, 1896. Trustee Savings Bank (Cardiff): interim report [1887] of the commissioner appointed to inquire into [its] affairs, with minutes of evidence and appendix. Fcp. fol. London, 1888. Trustee Savings Bank (Macclesfield): interim report [1889] of the commissioner appointed to inquire into [its] affairs,. with minutes of evidence and appendixes. Fcp. fol. London, 1889. Trustee Savings Bank (Sudbury) enquiry [1893-4] : minutes of proceedings and notes of evidence. Fcp. fol. London, 1894. Trustee Savings Banks : first annual report of the proceedings of the Inspection Committee of Trustee Savings Banks [1891-2] to date. Fcp. fol. London, 1893, ^l^- Trustee Savings Banks : report from the select committee [1888 and 1889] ; with the proceedings, minutes of evidence and appendix. Fcp. fol. London, 1888-9. Trustee Savings Banks: return, 1890-1, 1891-2, 1895-6, to- date. Fcp. fol. London, 1892, etc. 424 Catalogue of the Library of the Institute of Reputed ownership: a paper; by E. F. Turner. Accoufttant, 1S93,/. 642. Accou7ita?its' Journal^ 1893-4,/. in. LondojiC.A.S.S. Transactio7is, 1893, A 50- RESERVES. Banking reserves : a paper ; by W. Fowler. Accountant, 1900,/. 358. Debate : ' That it is injudicious to invest a reserve fund in the business creating it ' ; by E. Cockin, and others. Accou?ita?tt, 1895,/. 732. Accoiinta^its Journal, 1895-6,/. 124. Bir7ninghai7i C.A.S.S. Transactions, 1894-5,/. 131. Reserves and reserve accounts : a discussion ; by W. J. Smith, and others. Incorporated A ccou7ita7its^ Journal, 1898-9,/. 5. Incorporated Accoic77ta7its' S.S.L. Transactions, 1898,/. 81. Reserves and reserve funds : a paper ; by S. S. Dawson. Also Leading articles. Accountant, 1901,//. 137, 155^ 3i7- Reserves and reserve funds : prize essay ; by * Dorrick ' [S. S. Dawson]. Also Essays \in Accountants' Journal only\ by * Arcade,' by ' Prometheus,' by ' Albion,' by ' En Avant,' by ' First Shot,' by ' Verbum dat sapienti,' and by * Yendys.' Accountant, 1896, /. 453. Accountants^ Jour7ial, iSc)6-j,pp. 6, 8, 33, 54,90, 129, 130, 131. The Study of a balance sheet, with special reference to reserves and reserve funds : a paper ; by R. Brutton. Accou7ita7tt, 1895,/. 39- Accountants' Jour7tal, 1894-5,/. 307. Manchester C.A.S.S. Tra/isactio7ts, 1894-5,/. 35. RESERVES: SECRET. Hidden reserves : an essay ; by * Lancelot.' Accountants Jour7ial, 1902,/. 307. Is the auditor of a public company justified in giving an unqualified docquet when he knows of the existence of hidden reserves? a discussion: by A. McL. Smith, and others. Accou7ita7it, 1901,/. 227. Secret reserves : an article. Incorporated Accountatits^ Journal, 190 1-2,/. 120. Secret reserves : their use and abuse ; prize essay ; by F. G. Bowers. Also Essay by ' Glos.' Accountants' Journal, 1901-2,/. 268; 1902-3,/. 22. RESTAURANT ACCOUNTS. See Book-keeping : restaurant. RETAILERS' BOOK-KEEPING. See Book-keeping : retailers'. Chartered A ccoiciitants in England and Wales, 425 Ketchford (Alfred William) A.C.A. Other methods of proving ledgers and accounts than by detail checking : prize essay. Accouiitajit^ 1892,/. 628. Accountants' Journal^ 1892-3,/. 131. Majichestcr CA.S.S. Transactions^ 1 891-2,/. 135. Students' societies : their work and object : a paper. Accountant^ icpo^p. 457. Eetchford (Alfred William) A.C.A., and others. Discussion on examination questions. Manchester CA.S.S. Tra7tsactions, 1894-5,/. 15. * Revenue' and 'Profit and loss' accounts: an essay; by W. F. Moore. 1883. Also in Accounta7it^ May 2(:i^June 2, 1883. REVERSIONS. On the value of annuities and reversionary payments, with tables; by D. Jones. 2 vols. 1844. Eeynolds (George). The Scholar's introduction to merchants' accounts. 2nd edn. London, 1831. Ricardo's exchange remedy : a proposal to regulate the Indian currency; by A. M. L[indsay]. 1892. \^See Pamphlets on exchange by Norman, etc., vol. i.] Richards (William Marsden). Plain economics and provident institutions : articles. Accountant., i^gZ^pp. 613, 629, 681, 693, 716. Trading and traders : papers. Accoujttajit, 1899,//. 602, 710; \^oo,pp. 355, 399, 875. Richardson (Charles F.). On the liability of public accountants to serve on juries: an address. Accountant, December 30, 1876. Richardson (George H.). Book-keeping for weekly newspapers. 2nd edn., re-written. London, 1899. Combines and accountancy organisation : a paper. Accoufttajtt, 1900,/. 933. Drapers' accounts. London, 1898. The Statistical side of bookkeeping: monthly returns for drapers, etc. ; departmental results and returns for drapers, etc. : papers. A ccountant., 1 90 1 , /. 1257; 1 902, /. 40. See also below and under Lund (John). 426 Catalogue of the Library of the Institute of Richardson (George H.) and Lund (John). Textile accounts. Manchester, [1902]. Richardson (Ralph). Coutts & Co., bankers, Edinburgh and London : memoirs, with portraits and illustrations. London, 1900. Rigg (James McMullen). The Bankruptcy Act, 1883, and the Debtors Act, 1869, with rules and forms, and the Bills of Sale Acts, 1878 and 1882, London, 1884. Ringwood (Richard). The Bankruptcy Act, 1883: a paper. Accoimtant^ iZ2>6,pp. 399, 413. Accountants' Joiir?ialy 1886-7,^. 80. Bankruptcy law : a lecture. Accountant^ March 15, 22, 29, 1884. Accountants' Journal^ 1883-4,^. 243. The Disclaimer of onerous property in bankruptcy : a lecture^ Accountant^ \%%'j^p. 47. Accountants' Journal^ 1886-7,/. 201. Outlines of the law of torts. 3rd edn. London, 1898. Partnership law : a lecture. Accountant^ October 17, 24, 1885. Accou7ttants' Jourjtal^ 1885-6,/. 89. The Principles of bankruptcy. 8th edn. London, 1902. Property vesting in trustees in bankruptcy : a lecture. Accountant^ 1892,/. 246. Accountants' Journal^ 1892-3,/. 18. London C.A.S.S. Transactions^ 1892,/. i. Recent decisions in bankruptcy : a paper. Accoimtant^ 1887,//. 477, 491. Accountants' Journal^ 1887-8,/. loi. Londojt C.A.S.S. Transactions, iS87,/>. 36. Secured creditors in bankruptcy : a paper. Accountant, 1896,/. 339. Accountants' Jour 7ial, 1896-7,^. 17. Lojidon C.A.S.S. Transactions, 1896,/. i. See also under Hazlitt (William). Rintoul (Peter) and Macdiarmid (D. S.). The History of local government in Scotland, with special reference to the finance and accounts of local authorities : a paper. Accountafits'' Magazine, 1902,/. 170. Robbins (Leopold George Gordon )^;?^ Maw (Frederick Trentham). A Treatise on the law relating to the devolution of real estate on death, under part i of the Land Transfer Act, 1897, and the administration of assets, real and personal. 3rd edn. London, 1901. Chartered Accountants in England and Wales. 427 Roberts (H. Lloyd-). An Exemplification of the general order for accounts, issued by the Local Government Board, relative to local boards, 1880. Dy. 4°. London, 1880. Robertson (James Alexander). The Business of an accountant : an address. Accoimtant^ 1895,/. 86. Life assurance : a paper. 1888. Edinburgh C.A.S.S. Transactions, vol. 2, p. i. Robertson (Patrick Charles). Public and parochial burdens : a paper. 1895. Edinburgh C.A.S.S. Transactions^ vol. y^p. 95. Robertson (W. W.). Some disputed points in compensation under the Lands Clauses Consolidation Act : a lecture. 1898. Edinburgh C.A.S.S. Transactions, vol. (),p. 10 1. Robertson (William). The Nature and extent of an auditor's responsibility : a paper. Accountant^ 1897,/. 632. Robertson (William N.). See under Godden (Danvers). Robinson (Arthur). The Law relating to income tax, with the statutes, forms, and decided cases. London, 1895. Robinson (Charles J.). A Register of the scholars admitted into Merchant Taylors' School, from 1562 to 1874. 2 vols. Roy. 8°. Lewes, 1882. Robinson (Thomas H.). The Value of surprise audits : prize essay. Accountants' Joicrnal.^ 1901-2, />. 31. Robson (George Young). A Treatise on the law of bankruptcy ; with the statutes, rules, orders and forms, etc. 7th edn. London, 1894. A Treatise on the law of private arrangements with creditors. London, [1888]. Roby (Arthur Godfrey). Goodwill : a lecture. Accou7ttant, 1892,/. 288. A ccoiaitants^ Journal., 1892-3,/. 34. Manchester C.A.S.S. Transactions., 1891-2,^2^. 89. Roe (Richard). An Introduction to book-keeping. London, 1825. 428 Catalogue of the Library of the Institute of Rogers (James E. Thorold). The First nine years of the Bank of England. Oxford, 1887. The Industrial and commercial history of England ; edited by A. G. L. Rogers. London, 1892. Rogers (John Henry) A.C.A, Building and land societies : a paper. Accoufttajif, 1 90 1,/. 506. Accoimtants^ Journal^ 1901-2,/. 44. Birmingham C.A.S.S. Transactions^ 1 900-1,/. 182. Rogers (Showell). On the study of the law reports. London, [1897]. Some points of difference between the Bankruptcy Acts and the Companies Acts, with especial reference to winding- up : a lecture. Accountant^ \Z%%pp. 371, 384. Accou?itattts' Journal, 1889-90,//. 97, 104. Roland (Henry). See Arnold (Horace Lucian). ROMAN LAW. 5^^ Law : Roman. Romanes (John Hyslop). Betterment and municipal improvements : a paper. Accoicntants' Magazine, 1899,/. 108. Roney (Thomas). The Student's plane trigonometry, with exercises. London, 1889. Rooke (A. W.). The Duties and responsibilities of an auditor to a public company : prize essay. Incorporated Accountants' Journal, 1894-5,/. 87. j Rooke (Joseph Wilson-). " Fixtures : a lecture. A ccountant, 1892,/. 616. Accountants' Journal, 1892-3,/. 116. Manchester C.A.S.S. Traiisactions, 189 1-2,/. 126. Roose (Richard). An Essay to make a compleat accomptant : in two parts ; I. A Treatise of book-keeping according to the true Italian method, etc. ; II. The solution of 18 questions in company accompts, etc. London, [? 1760]. Rorie (George). The Registration of transfers and other documents produced to a company : a paper. Accoufitant, 1896,//. 498, 517, 544. Edinburgh C.A.S.S. Transactions, vol. Z,p. y^. Chartered Accountants in England and Wales, 429 Ross (J. Munn). The Law relating to audits and auditors : a paper. Accountant^ 1895,/. 19. Row-Fogo (John). See Fogo (John Row-). Rowclifife (William Edward). Partnership : a lecture. Ma7tchester C.A.S.S. Transactions, 1889-90,/. 117. Royal National Lifeboat Institution. See Lifeboat Institution. ROYAL STATISTICAL SOCIETY. Catalogue of the library. Also Subject-matter index to the catalogue. Roy. 8°. London, 1884, 1886. List of fellows, rules and bye-laws, etc. Latest edition. Royal Statistical Society's Journal, vol. 57, 1894 to date. London, 1894, etc. Rubery (John Evans) F.C.A. Auctioneers' books and accounts : a lecture. London, 1900. \^See Book-keeping pamphlets, vol. i. no. 2.] Rudall (Arthur Reginald) and Greig (James William). The Law as to copyhold enfranchisement under the Copy- hold Act, 1894; the text of the act, with notes, forms, etc, London, 1895. The Law of trusts and trustees under the [Acts 1888 to 1896] ; with notes, rules, forms, ^/^. 2nd edn. London, 1898. Rudiments of book-keeping ; comprised in six plain cases, etc. ; [by M. Quin]. 1776. Also 3rd edn., 1779. Rudland (Ernest Marston) A.C.A. Brickmaking accounts : a paper. Accountant^ 1901,/. 1278. BirmingJuun C.A.S.S. Transactiojis, igoi-2,p. 39. Rudland (Ernest Marston) A.C.A., and others. Debate : that a sum for dead charges should be included in the valuation of finished stock. Accountant, 1894,/. 1080. Accoiintaiits^ Journal, 1894-5,/. 278. Birmingham C.A.S.S. Transactions, 1894-5,/. 17. Ruegg (Alfred Henry) and Mossop (Leonard). The Companies Act, 1900, with introduction, full annotated sections, forms of prospectuses, and official forms. London^ 1901. Rules of Saint Robert [Grosseteste]. See Walter of Henley's Husbandry, etc. 430 Catalogue of the Library of the Institute of Rusett (Henry De). See De Rusett (Henry). Russell (Andrew Baxter). The Companies Act, 1900: a lecture. Incorporated Accountants^ S.S.L. Trajisactions, 1901,/. 7. Russell (Charles) Baron, of Killowen. Company promotion and frauds : an address. Accountant, 1898,/. 11 01. Russell (Francis). The Power and duty of an arbitrator, and the law of sub- missions and awards, with forms and statutes. 8th edn., by E. Pollock and H. Russell. London, 1900. Rutherford (A. C). Suggested amendments on the Bankruptcy (Scotland) Acts : a paper. Accountant, 1898,/. 660. Saffery (Joseph John) F.C.A. Bookkeeping : a paper. London C.A.S.S. Transactions, 1888,/. 280. Presidential address: annual meeting, 1890. Accounta7tt, 1890,/. 248. Presidential address: annual meeting, 1891. Accountant, \Z<^\,p. 358. Presidential address : Birmingham Students' Society. A ccountajit, 1 892, p. 211. Accountants^ Journal, 1 892-3, jzJ. 9. Presidential address: Newcastle Provincial Meeting, 1890. j Accountant, iSgo,p. 533. m yd Provincial Meeting Proceedings, 1 890, p. 1 7. St. Clair (R. W.). Commonsense denominations: a plea for an all-embracing decimal system. Auckland, 1902. Also in Accountant, 1902,/. 1033. St. Ledger (A.). The Position of auditors in relation to shareholders and the law : a paper. (Queensland Institute of Accountants^ Report, 1896. Saker (Sydney). Saker's perfected system of builders' book-keeping. London, [1881]. 2nd edn. London, [1895]. SALE OF GOODS. The Sale of Goods Act, 1893, including the Factors Acts, 1889 and 1890; by Judge Chalmers. 3rd edn. 1896. J Chartered Accountants in England and Wales. 431 SALE OF GOODS {continued). Sale of Goods Act, 1893. See Chitty's Contracts. Contracts for the sale of goods : a lecture ; by D. F. Ranking. Manchester C.A.S.S. Tra7isactio7is^ 1894-5,/. I9' The Factors' Acts : a paper ; by F. S. Abbott. Accountant^ April 18, 1885. Accountants' Students'' Journal, 1885-6,^2^. 7. Manchester C.A.S.S. Transactions, 1884,/. 120. The Law relating to the sale of goods : a lecture ; by R. M. Stephenson. Incorporated Accountants^ Journal, 1897-8,/. 26. l7icorporated Accountants' S.S.L. Tra7isactions, 1897,/. 103. The Sale of Goods Act, 1893 : a paper ; by A. M. Stuart. Accountants^ Magazi7ie, 1897,/. 360. SALFORD. See Manchester. Salisbury (Philip). Mining accounts : a lecture. Incorporated Accounta7its' S.S.L. Transactions, 1894,/, 69. Salvation army finance and accounts : articles. Accou7ita7it, 1 89 1,//. 23, 42, 906. Salvesen (Edward T.). Bills of lading: a lecture. 1889. Edi7iburgh C.A.S.S. Transactio7is, vol. 2, p. loi. Sandell (Charles). Bookkeeping for gasworks. London, [1901]. Sandell (Edward) A.C.A. The Gas companies' expenditure journal. Imp. 4°. London, [?i876]. Sanderson (Kenneth). Bonds of caution in executries, curatories, etc. : a paper. Accountants^ Magazine, i()Oi,p. 163. SANITARY AUTHORITIES' BOOK-KEEPING. See Book- keeping : sanitary authorities'. Sarll (Andrew). The Principles of practical book-keeping. London, [1881]. Enlarged edn. London, [1890]. SAVINGS BANKS. {See also Reports a7id returns : savi7tgs ba7tks.) State savings : a scheme of universal competency ; by R. M. James. \} circa 1870.] The Statutory law relating to trustee savings banks (1863- 1891), with the Treasury regulations (1888-9), ^tc; by U. A. Forbes. 1892. Trustee savings banks regulations, 1900. 432 Catalogue of the Library of the Institute of Sawyer (John) F.C.A. Practical book-keeping, for all businesses ; with stock-books specially adapted to the tanning trade. Roy. 8°. London, 1895. [This is called the 3rd edn. of Joseph Sawyer's 'Book- keeping for the tanning trade/ but it is much altered.] Sawyer (Joseph). Book-keeping for the tanning trade ; transactions for a year^ by single entry, converted periodically into double entry* 2nd edn. Dy. 4°. London, 1862. Scarff (Alfred Matthew). Brewery accounts: a lecture. Incorporated A ccountaiits' S.S.L. Transactions^ 1894,/. 162. Newspaper accounts : a lecture. hicorporated Accountants^ Journal, 1897-8,^. 10, Incorporated Accoimtajits' S.S.L. Transactions, 1897,^. 63. Schaer (J. Fr.). Einfache und doppelte Buchhaltung. Dy. 4°. Berlin, 1895. Schaer (J. Fr.) and Langenscheidt (Paul). Buchhaltung im Warenhandel, Fabrikbetrieb, und Bankge- schaft. 5^« Aufl. Roy. 8°. Berlin, [? 1900]. Schedule D, and how to deal with it ; by S. W. Flint. 1898. Schiller (Ferdinand Philip Maximilian). Bills of exchange : a paper. Incorporated Accountants'' Jotirnal, 190 1-2,/, 43. Incorporated Accountants S.S.L. Transactions, 1901,/. 27. Schloss (D. F.). Report on profit-sharing : Board of Trade (Labour Depart- ment). London, 1894. SchoU (Frederick William Alfred). Dairy accounts : a lecture. Incorporated Accountants' Jour7tal, 1 900-1,/. 98. Incorporated Accountants' S.S.L. Trajtsactions^ 1900,/. 127. Schooling (William). Dodges in arithmetic : a paper. Accountant, \^c)(),p. 11 11. Accountants'' Journal, 1899- 1900,/. 174. See also under Inwood (William). Schoolmaster's diary and account book : Tinling's system for private schools ; by J. A. Tinling. Obi. imp. 4°. 1901. Chartered Accountants in England and Wales. 433 SCHOOLS. {See also Auditing: schools^ Bopk-keeping : school^ Chris fs Hospital^ Education^ Merchant Taylors.) London endowed schools. See The City, by W. Gilbert. 1 877. The Public schools year book, with a select list of preparatory schools. 1899. SCIENCE. A Dictionary of science, literature and art ; new edition, edited by W. T. Brande and G. W. Cox. 3 vols. Roy. 8°. 1872. Moral science. See under Moral science. Scientific and learned societies* yearbook, 1887, 1889 to 1899, 1 90 1 to date. Scott (Angus Newton) A.C.A. A Practical system of accounts for tradesmen. London, 1901. Scott (Benjamin). Principles of book-keeping and balancing. Roy. 8°. Bir- mingham, 1879. Scott (E. Erskine). Tables of logarithms and anti-logarithms to five places ; [also] a table for finding logarithms and anti-logarithms to ten places, and a table of constants, with formulae. Dy. 4°. London, 1870. Scott (Frederick) F.C.A. Presidential address : Manchester Students' Society. Accountant., 1900,/. 893. A ccoicntant^ Journal, 1 900- 1,^.1 30. Manchester C.A.S.S. Transactions, igoo-i^p. 53. Scott (George Alexander). Duties of auditors in auditing balance sheets of limited liability companies : a lecture. Incorporated Accountants' S.S.L. Transactions .^ 1894,/. 138. Scott (Robert). New century book-keeping for business people. Glasgow, 1901. Scottish banking; by J. S. Fleming. 3rd edn. 1877. SCOTTISH CHARTERED ACCOUNTANTS. S^^ Chartered Accountants of Scotland. Scottish Law List, 1893, 1895, 1896, 1899. Scratchley (Arthur) and Brabrook (Edward William). The Law of building societies, with model rules, etc. 2nd edn. London, 1882. 2 E 434 Catalogue of the Library of the Institute of SEA-LAWS, ETC. The Ancient sea-laws of Oleron, Wisby, and the Hanse- Towns, still in force ; taken out of a French book . . . and rendered into English ; by Guy Miege. \^See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1686.] Fcp. fol. 1686. A Collection of all sea-laws ; gathered for the use and benefit of all sea-faring men. Fcp. fol. \^See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1656, 1686.] The Soveraignty of the British seas proved by records, history, and the municipal laws of this kingdom ; by Sir J. Boroughs. \See Malynes (G.) Consuetudo, vel Lex Mercatoria, 1686.] See also Zouch's Jurisdiction of the Admiralty of England. Seally (John). The Accountant's companion : or schoolmaster's new assistant to practical arithmetic . . . with a course of book-keeping by single entry. London, 1773. SECRETARIES. Bookkeeping for company secretaries ; by L. R. Dicksee. 2nd edn. 1899. The Company-secretary : the duties of the company- secretary, with forms and precedents ; by W. H. Fox. 3rd edn. Fcp. fol. 1899. y^/j^ Appendix : a summary of the Companies Act, 1900, with notes; by W. H. Fox. Fcp. fol. 1900. {And 1st edn., 1895.] Memorandum on the work and duties appertaining to the head office of a company . . . relating more especially to railways or other undertakings whose actual field of operations is removed from head quarters ; by H. C. Allen. Fcp. fol. 1902. * Secretarial' : a paper; by G. Van de Linde. 1892. See Conipajiy pa7nphlets^ vol. i, no. 9. Accountant., i2>()'^^pp. 16, 36. Accountants' Journal., 1 892-3, j?^. 227. Leeds C.A.S.A. Tra7tsactiofis, 1892-3, j?^. 24. Secretarial work: a lecture; by H. F. Woodward. 1888. See Company pamphlets., vol. i, no. 12. Accountajit., 1888, jZ^. 262. Accountaiits* Journal^ 1888-9,^. 25. Secretaries of public companies and their duties ; by T. Brown. 3rd edn. 1896. The Secretary's manual on the law and practice of joint stock companies, with forms and precedents ; by J. Fitz- patrick and V. de S. Fowke. 8th edn. 1902. The Secretary's record book, containing all the books for a limited company (as provided by statute) and various special forms. Folio. London, [? 1890]. Chartered Accountants in England and Wales, 435 SECRETARIES {continued). The Duties of a company secretary, from registration to allotment: prize essay; by 'Debenture' [F. West]. Also Leading article. Accountants' Journal^ 1897-8,//. 271, 245. The Duties of a secretary in connection with limited liability companies : a paper ; by T. Welsby. Accotmtant^ iZ^Z^pp. 887, 914. Accountants' J our7ial^ 1898-9,/. 120. Queensland Institute of Accountants'" Report^ 1898. The Duties of a secretary of a limited company from the date of registration : prize essay ; by S. H. M. Killik. Incorporated Accountants' S.S.L. Transactions^ 1894,/. 95. The Position of company secretaries under the Companies Act, 1900: an article. Accountants* Journal^ 1 900-1,/. 249. The Secretarial duties of accountants : articles. Incorporated Accountants Journal^ 1 891-2,//. 43, 74, 104. Secretarial work : a paper ; by C. H. Nelson. Incorporated Accountants^ Journal^ 1898-9,/. 11. The Secretary: articles. Auditor^ 1890-1,//. 201, 219, 233, 252, 266, 285, 303. Some aspects of the Companies Act, 1900, with especial reference to the duties of auditors and company-secretaries: a lecture ; by F. E. Bradley. Accountant^ 1901,/. 23. Accountants^ Journal^ 1 900-1,/. 225. Secretaries' Institute. See Institute of Secretaries. Secretary's Journal, vol. i, January 1893 to date. Imp. 8°. SECURITIES. {See also Bills of Exchange^ Bonds, Mortgage.) A Digest of the law of bills of exchange, and negotiable securities ; by Judge Chalmers. 5th edn. 1896. The Law of money securities: i, personal securities; 2, securities on property ; 3, money market and stock exchange securities ; 4, miscellaneous ; by C. Cavanagh. 2nd edn. 1885. The Law of mortgage and other securities upon property ; by W. R. Fisher. 5th edn., by A. Underhill. Roy. 8°. 1897. The Law of negotiable securities : six lectures ; by W. Willis. 1896. The Consideration of securities for loans [Scotland] ; by J. G. Watson : an address. Accountant, 1893,//. 729, 740. A ccountants' Joicrnal, 1893-4,/. 119. 'Edinburgh C.A.S.S. Transactions, vol. 5,/. 137 \no. 8]. 43 6 Catalogue of the Library of the Institute of SECURITIES {continued). The Conversion of irredeemable securities of local authorities : a paper ; by J. H. Bailey, Accountant^ 1 895, A 636. Corporate Treasurers' and Accountants' Institute Proceedings^ 1894-5,/. 54. The Insurance of securities : a paper ; by T. Y. Strachan. Accountant^ 1893,/. 11. Accountants* Journal^ iSg2-;^,p. 245. London C.A.S.S. Transactions^ i^()2,p. 175. The Law of heritable securities [Scotland]: a lecture; by J. L. Mounsey. Accountant, id>g^,p. 662. Edinbtcrgh C.A.S.S. Transactions, vol. 5,/, 117 Sjto. 7]. The Law of money securities : 2 lectures ; by C. T. Tallent- Bateman. Accou?itajtt, April ^^Jtine 13, 1885. Accountants'' Journal, 1884-5,/. 480; 1885-6,/. T2)- Manchester C.A.S.S. Transactions, iSS4,pp. 81, 96. The Law relating to money securities : lectures ; by A. M'Neil. Accountants' Magazine, \Z<^'j,pp. 163, 229, 313, 379. Negotiable securities pledged to bankers by stockbrokers: a paper; by R. M. Williamson. Accountants' Magazine, 1898,/. 495. Ranking of securities : a lecture; by H. Goudy. 1888. Edinburgh C.A.S.S. Transactions, vol. i, 770. 7, p. in. The Securities of local authorities: an address; by J. H. Bailey. Corporate Treasurers' and Accoicntants' Institute Proceedings y 1891,/. II. Sedger (J.). An Introduction to merchants' accounts. Part i and Part 2. London, 1807 and 1808. Seebohm (Benjamin). The Theory of book-keeping. London, 1892. Seegesetzgebung des Deutschen Reiches ; Text-Ausgabe mit Anmerkungen und Sachregister von W. E. Knitschky. 2*^AufI. 1894. Self-culture : an address ; by A. A. Gillies. Accoimta7it, 1898,/. 946. Accountants' Journal, 1898-9,/. 134. Manchester C.A.S.S. Transactions, 1898-9,/. 145, Selkirk (James Landells). Some notes on the nature and scope of the work of a pro- fessional accountant : a paper. A ccouniant, 1 90 1 , /. 997 . Incorporated Accou?itants' Jour7ial, 1901-2,/, 19. I Chartered A ccotint ants in England and Wales. 437 Sell's Dictionary of the world's press. Imp. 8°. London, 1898. Sell's Directory of registered telegraphic addresses. Imp. 8°. London, 1903. SENESCHAUCIE. See Walter of Henley's Husbandry, etc, Seneuil (J. G. Courcelle-). See Courcelle-Seneuil (J. G.). Senhouse (Robert Metcalfe Minton-). Admission of proofs of debt in bankruptcy : a lecture. London, 1895. Also in Incorporated Accountants' Journal^ 1895-6,^. 32. Incorporated Accoimfa?tts^ S.S.L. Transactions^ 1895,^.82. The Workmen's Compensation Act : a lecture. Incorporated A ccounta?its^ Jo umal, 1898-9,/. 29. Incorporated Accountants' S.S.L. Transactions^ 1898,/. 93. SERVANT. See Master and servant. Sewell (Samuel James). Guide to the hire and easy-payment systems [including book-keeping] ; edited by S. J. Sewell. London, 1902. Seyd (Ernest). The Banks of issue question. London, 1875. Reform of the Bank of England note issue : statistical critique . . . with full returns of the weekly statements from 1844 to 1871. London, 1873. SHAREHOLDERS AND SHARES. {^See also Tra?isfers.) The Shareholders', directors', and voluntary liquidators' legal companion ; by F. B. Palmer. 17th edn. 1897. The Shareholder's handbook; byF.W. Pixley. 2nd edn. 1886. Discussion on the best methods of dealing in companies' accounts with shares acquired in exchange for properties sold, underwriting services, etc. ; [and] On the value to be placed on shares unquoted ; by H. E. Barham, and others. Accountant, 1899,/. 201. A ccoujttants^ Journal, 1898-9,/. 327. Lo7idon C.A.S.S. Tratisactions, 1898,/. 238. Executors as registered shareholders : an article. Accoiuitant, 1899,/. 885. Forfeited shares : their record and re-issue : prize essay ; by • Growler ' [F. W. Higgison]. Also Essays by ' Putamus,' by * Romeo,' by ' Mars,' and by * Siwel,' and Leading article. Accountants' Journal, 1899- 1900, PP- 280, 310; 1900-1,/^ 2, 18, 20, 22. Founders' shares : an article. hicorporatcd Accountants' Journal, 1892-3, j?^. 44. The Issuing of shares at a discount : an article. Incorporated Accoutitants'' Journal^ 1896-7,^. 114. 43^ Catalogtte of the Library of the Institute of SHAREHOLDERS AND SHARES {continued). The Position and rights of dissentient shareholders in re- constructions, especially in connection with arbitration : prize essay ; by H. D. Myers. Accoii7tta7its' Jour7ial, i()oo-i,p. 261. The Position of auditors in relation to shareholders and the law : a paper ; by A. St. Ledger. Queensland l7tstitnte of Accoimtants'' Report, 1896. The Power of a company to purchase its own shares, and matters incidental thereto: a paper; by W. Harris. Accoimtaiit, 1887,/^. 666, 706. Accoimta7it^ Jour7tal, 1887-8,/. 201 ; 1888-9,^2^. 4. Lo7tdo7i C.A.S.S. Tra7isactions, 1887,/. 145. Powers of a company with reference to purchasing its own shares : a paper ; by W. A. A. Balfour. Accountant, 1894,/. 744. Edinburgh C.A.S.S. Transactions, vol. 6, p. 75. The Principles of allotment: articles. Accounta7tt, igoo, pp. 6, 32. The Share department of a limited company : a lecture ; by H. Portlock. Incorporated A ccounta7tts^ Jour7ial, 1 900- i,p. 175. Iticorporated Accounta7its'' S.S.L. Transactions, igoi,p. 53. Share registers on the card system : a lecture ; by J. H. Pim. Accountant, iSgS,p. 335. Share registers on the card system : an article. /7icorporated Accountants' Journal, 1897-8,/. 103. Share transfers : some points worth attention : an article. A uditor, \Zc)o-\,p. 28. Shareholders' rights : a lecture; by M. L. Walkden. Accotmtant, April 11, 1885. Accotmta7tts' Jour7ial, 1885-6,/. 6. Ma7tchester C.A.S.S. Transactions, 1884,/. 113. Uniformity of practice in the certificate and ' requirements ' of auditors under the Companies Act, 1900, and in the report to the shareholders : a paper ; by T. G. Mellors. Also Leading article. Accoicnta7tt, 1901,/. 1362; 1902,/. 2. Uniformity of practice in the certificate and requirements of auditors under the Companies Act, 1900, and in the report to shareholders : a paper ; by A. Durose. Accountant, i()02, p. ^j$. A ccou7tta7tts' Journal, 1902-3,/. 44. Vendors' shares : an article. Accou7ttant, 1898,/. 881. Accountants'' Jour7ial, 1898-9,/. no. Chartered Accountants in England and Wales. 439 Sharland (Emily Cruwys). Coin of the realm: what is it? or, talks about gold and silver coins, with lessons based on ' Norman's single grain system ' ; also, papers, etc^ on money, by J. H. Norman. London, 1888. \For Appendix see Pamphlets by Norman.] Sharp (Luke Jesson). Bankruptcy : a lecture. Accountant^ June 23, 1883. Accountants' Journal^ 1883-4,^. 120. Bankruptcy : a paper. Accountant^ 1896, j?5^. 448, 466. Accountants^ Journal^ 1896-7,/. 74. Birmingham C.A.S.S. Transactions^ 1895-6,/. 131. Sharpe (Reginald R.). London and the kingdom : a history derived mainly from the archives at Guildhall. 3 vols. London, 1894-5. Shaw (George Edward) A.C.A. Partnership : a paper. Accountant^ April 11, 1885. Accountants' Journal^ 1885-6,/. 5. Manchester C.A.S.S. Transactions., 1884,/. 92. Shaw (John). Book-keeping epitomized : a compendium of Mair's Mer- chants-accompts. Leeds, 1794. Shaw (Norton). The Royal illustrated atlas of modern geography. Folio. London and Edinburgh, \J circa i860]. Shaw (William). The Law of arbitration : a paper. Accountant., 1902,/. 23. Accountants' Magazi?ie., 1901,/. 518. Shawcross (William Henry). How to receive and give evidence : a paper. Accountant, 1898,/. 67. Accountants' J ourftal, 1897-8,/, 257. Manchester C.A.S.S. Transactions., 1897-8,/, 31. The Law relating to partnership : a lecture. Incorporated Accoujita7tts' Journal, 1898-9,/. 159. Sheen (Thomas Hayes) F.C.A. Bankruptcy: a lecture. Accountant, April 14, 1883. A ccoimta?its'' Journal, 1883-4,/, 49. Sheffield Society of Chartered Accountants: report for 1885 to date. Also Rules of the library, with catalogue, [? 1891]. 440 Catalogue of the Library of the Institute of Sheffield (George). Simplex system of solicitors' book-keeping and economic method of keeping costs. London, 1897. Shelford (Leonard). Shelford's law of railways, containing the whole of the statute law, with notes of decided cases, etc. 4th edn., by W. C. Glen. 2 vols. Roy. 8°. London, 1869. Shepherd (Richard Atkinson). The Law of guarantee : a lecture. Accoimtant^ 1894,//. 341, 358. Accoimtants' Jourtial^ 1894-5,/. 5. Outlines of company law : a paper. Accoimta?it, 1894,//. 131, 161, 185. Accounta?tts' Jottrnal, 1893-4,^2^/. 265, 283. :Sheriflf (Daniel). An Improved principle of single-entry book-keeping. Roy. 8". London, 1862. Another edn. Roy. 8°. London, 1880. The Transactions of Sheriff's single-entry book-keeping, shown and worked out by double-entry. London, 1882. The Whole science of double-entry book-keeping. 2nd edn. London, 1852. Another copy, undated, with title-page slightly altered. Another copy, dated 1858. 3rd edn. London, 1882. SHIPBUILDERS' ACCOUNTS. See Book-keeping: ship- builders'. SHIPPING ACCOUNTS. See Auditing: shipping accounts. Book-keeping : shipping. -SHIPS AND SHIPPING. {See also Commercial law. Maritime law. Mercantile law.) Depreciation of shipping: a lecture; by W. L. Jackson. Also Leading article. Accountant, iS8g,pp. 217, 225. Accountants' Journal, 1889-90,/. 132. Depreciation of ships in relation to assessment for income tax: a paper; by J.'Cormack. Accountants' Magazijte, 1897,/. 620. The Registration and ownership of ships : a paper ; by T. M. Stevens. Accountant, 1894,//. 224, 243. Accountants' Journal, 1893-4,/. 292. London C.A.S.S. Transactions, 1893,/. 219. Chartered Accountants in England and Wales 441 SHIPS AND SHIPPING {continued). Ship owning by shares and by single ship limited companies : a lecture ; by J. Mackenzie. Accoimtants' Magazine^ iSgS^p. loo. Single ship companies: a paper; by W. L. Jackson. A/so Leading article. Accountciftt^ i8S7,pp. 319, 354. Accountants' Jourjial^ 1887-8,/. 29. Steamship subsidies : minutes of evidence given by Sir T. Sutherland, before the committee of the House of Commons, loth August, 1901. See also Gunn's Business training manual. Shirley (Walter Shirley). A Selection of leading cases in the common law, with notes. 5th edn., by R. Watson. London, 1896. SHOP-KEEPERS' ACCOUNTS. See Book-keeping: shop- keepers'. Short (Arthur) A.C.A. An Introduction to political economy : a paper. Accountant^ 1901,/. 367. Birmingham C.A.S.S. Transactions^ 1 900-1,/. 114. Short (Charles). See under Lewis (Charlton T.). Short (Septimus) F.C.A. Inaugural address: Sheffield Students' Society. Accountant^ October 10^ 1883. Accountants^ Jour?ial, 1883-4,/. 147. Showell (Alfred Ernest). Cost accounts : a lecture. Incorporated A ccountajits^ Journal^ 1 90 1 -2, /. 59. Incorporated Accountants' S.S.L. Transactions^ 1901,/. 123. Shuttleworth (Thomas Ernest) F.C.A. Profit-sharing : a paper. London, 1893. Also i?t Accountant^ 1893, p. 246. Accou7itants' Journal^ 1892-3,/. 278. Shuttleworth (Thomas George) F.C.A, Receivers : a paper. Accountant^ November 2ii,^ 1883. Sidgwick (Arthur). See under Vergilius Maro. Sidgwick (Henry). The Principles of political economy. 2nd edn. London, 1887. The Scope and method of economic science : an address, 1885. London, 1885. 442 Catalogue of the Library of the Institute of Sidman (William). A Treatise on newspaper book-keeping, by double entry with illustrations of account books. 2nd edn. London «;/^ Manchester, 1887. Signs of old Lombard Street ; by F. G. H. Price. Dy. 4°. n.d. SILVER QUESTION. See Bimetallism. Sime (T. Watson). Fraud and error in books and accounts : a paper. Accountant^ 1892,^. 426. Accountants Journal^ 1892-3,/. 59. Simmons (Harold Solomon). Debentures : their registration and the limitation of their issue : a paper. Accoimtant, 1897,/. 988. Law relating to debentures : a lecture. Incorporated A ccountants' Journal^ 1 899- 1 900, /. 8 5 . Incorporated Accotmtants^ S.S.L. Transactions^ 1899,/. 94. Simon (H. Veit). See under Keyssner (Hugo). Simonson (Paul Frederick). The Law relating to the reconstruction and amalgamation of joint stock companies; with forms and precedents. London, 1902. A Treatise on the law relating to debentures and debenture stock issued by trading and public companies and by local authorities, with forms and precedents. London, 1898. Simpson (William). Codification of English law : a paper. Accoimtant, 1902, j?^. 18. SINKING FUNDS. Fleming's tables : comprising sinking fund tables, loan repayment and annuity tables, and compound interest tables; to which is appended an exemplification of sinking fund and capital accounts; by J. Fleming. 1886. The Investor's sinking-fund and redemption tables ; by R. L. Nash. 3rd edn. Folio. 1902. Inwood's tables of interest and mortality, for the purchasing of estates and valuation of properties. 25th edn., by W. Schooling. 1899. [Also 20th edn,, 1875 ; 23rd edn., 1889.] The Consolidation of loans and sinking funds : a paper ; by L. Woodhouse. Accountant, \2>^7,p. 813. Corporation gas works accounts : articles. Accountant, 1888,//. 491, 496, 521, 541, 573. Chartered Accountants in England and Wales. 443 SINKING FUNDS {continued). Depreciating assets, sinking funds, and kindred subjects : a lecture; by A. L. Hellyer. 1899. Also i?t Accoimfant^ 1899,//. 809, 834, 945. Accoimtant^ Journal, 1899- 1900,/. 139. Depreciation andsinking funds: a lecture; by E.Guthrie. 1883. Also in Accountant, Ap?'il 2\, September i, 1883. Accotcntants^ Journal, 1883-4,^. 10 1. Manchester C.AS.S. Transactions, 1^83,/. 65. Interest and sinking funds: a paper ; by A. L. Dickinson. Accou7itant, 1891,/. 715. Accountants^ Journal, 1891-2,^. 154. London C.A.S. S. Tra7tsactions, 1 89 1 , /. 75. Sinking funds : articles. Accountant, \ZZ'j,pp. 57, 86, 93, 107. Sinking funds for redemption of loans : a paper ; by J. Allcock. Accountant, 'i()o\, p. ()2)7. Incorporated A ccountants' Journal, 1 900- i,p. 228. Sinking funds in relation to corporation accounts : a lecture; by J. A. Carse. Accountant, iSgo,p. 583. Accountant^ Journal, 1 890-1,/. 162. Ma?ichester C.A . S. S. Transactions, 1 889-90, p. 145. The Use of sinking funds for new capital purposes : a paper ; by W. Penn-Lewis. Also Leading article. Accountant, i^oi, pp. 970, 1077. Incorporated A ccountants Journal, 1 900- \,p. 224. Sisson (James Arnott) F.CA. Auditing : a lecture. Accountant, 1887,/. 125. Accoimtants' Journal, 1886-7,/. 222. Skerry (G. E.) and Jonas (Ernest). Practical papers in Civil Service bookkeeping. London, [ 1 886]. Skinner (Thomas). The Directory of directors, 1880 to date, [except 1883]. The Stock Exchange year-book, 1875, 1877, 1878, 1881 /()SiP- 1^6. The Sale of Goods Act, 1893 : a paper. Accountants' Magazine., i^gy^p. 360. Stuart (John). On the realisation of estates in bankruptcy : a paper. Accountant., 1894,/. 720. Edinburgh C.A.S.S. Transactions., vol. 6, p. 43. Stubbins (Thomas Kirkman) F.C.A. Annuity tables, for building societies and general use, shewing the present value of £1 per month for 25 years, of ;£"i per quarter for 50 years, and of £1 per J yr. for 50 years at 3 [to] 8 per cent. London, [1881]. Stubbs' Commercial Yearbook and Gazette Index, 1893 (containing information for 1892), to date. Stubbs' Weekly Gazette, and Supplement, vol. 38, January 1891 to date. Roy. 4°. [For Index, see Stubbs' Commercial Year- book, etc^ Stubbs (William). The Constitutional history of England in its origin and development. 3 vols. vol. i, 5th edn., vol. 2, 3rd edn., vol. 3, 4th edn. Oxford, 1891, 1887, 1890. STUDENTS AND STUDENTS' SOCIETIES. {See also Examinations., and the titles of the various Societies^ The Accountant student : articles ; by P. Child. Auditor., 1890-1,//. 235, 249, 265, 284. Accountants students' societies: their constitution, objects, and uses : a paper ; by T. F. Uttley. Accountants Journal., 1888-9,^. 156. Accuracy: an address; by J. C. Hall. 1891. Also in Incorporated Accountants Journal., 1891-2,/. 61. Address [on self-culture]; by A. A. Gillies. Accountant., 1898, j?^. 946. Accountants'' Journal., 1898-9,/^. 134. Maitchester C.A.S.S. Tra?ts actions, 1898-9,/. 145. Address to accountant students ; by W. J. Smith. Incorporated Accountants' Journal., 1896-7,/. 98. Chartered Accountants in England and Wales. 46 1 STUDENTS AND STUDENTS' SOCIETIES {continued). The Best course of conduct and studies for a chartered accountant's articled clerk in order to render him competent and well-equipped for the pursuit of his profession : prize essay ; by M. W. Jenkinson. Accountant^ 1900,^. 395. Accountants' Journal^ 1 900-1,/. 43. A Chartered accountant's office: a paper; by G. Van de Linde. 1893. See Accountancy pamphlets, vol. i, no. 9. Accountant, 1893,/. 1034. Manchester C.A.S.S. Transactions, 1893-4,;^. 26. The Comparative value of different studies as an occupation for a professional man's leisure hours: a lecture; by E. D. Girdlestone. Accountant, 1893,/. 611. Accountants Journal, 1893-4,/. 87. The Education of accountant students : articles. Accountant, 1898,//. 437, 463, 491, 520. The Education of accountants : what they ought to learn and how they are to learn it : prize essay ; by T. S. Smith. 1893. See Accountancy pa7nphlets, vol. i, no. 8. Accountant, 1894,/. 201. Accountants' Journal, 1893-4,/. 286. The Example of Sir Kenneth : an address ; by J. A. Carlill. Accountant, 1901,/. 754. Accountants^ Journal, 190 1-2,/. 135. Hints on the conduct and training of chartered accountants : a paper ; by H. W. Kirby. Accountant, 1899,/. 596. Accountants' Journal, 18 99- 1900,/. 39. Lo?idon C.A.S.S. Transactions, 1899,/. i. Income tax from a student's point of view: a paper; by C. E. Mather. Also Discussion upon the paper; by J. H. Bardsley, and others. Accountant, 1893,/. 419; 1894,/. 204. Accountants' Journal, 1893-4,//. 33, 288. Manchester C.A.S.S. Trafisactions, 1892-3,/. 135 ; 1893-4,/. 7. Mock company meetings. See Mock shareholders' meetings. Mock creditors' meetings. See Accountant, 1902,/. 266. huorporated Accountants' Journal, 1899-1900, /. 56. Incorporated Accountants' S.S.L. Transactions, iZ^%p. iii. Manchester C.A.S.S. Transactions, 1895-6,/. 242. 462 Catalogue of the Library of the Institute of STUDENTS AND STUDENTS' SOCIETIES (^^;^//;/?/^^). Mock shareholders' meetings. See Accoiintcmt, 1 891,/. 436; 1900,/. 1063. Accountants' Journal, 1891-2,^. 56; 1 900-1,//. 169,241. Incorporated Accoimtants' Journal^ 1898-9,/. 74. Incorporated Accountants' S.S.L. Transactions^ 1898, /. 129 ; 1901, p. 96. London C.A.S.S. Transactions, 1893,/. 240; 1900,/. 79. Ma?tchester C.A.S.S. Transactions, 1 890-1, /. 30; 1897-8, /. 133; I900-I)/- 60. On useful work for students' leisure hours, and on statistics generally : a paper ; by T. A. Welton. Accountant, 1896,/. 999. Accountants^ Journal, 1896-7,/. 221. Londo7i C.A.S.S. Tra?isactiofts, 1896,/. 113. The Post-examination studies of an accountant student : a paper ; by S. S. Dawson. Accountant, 1899,/. 1128. Accountants' J ottrnal, 1899- 1900,/. i^?- Bir7ni7igha7n C.A.S.S. Transactions, 1899- 1900,/. ']']. Manchester C.A.S.S. Transactions, 1899- 1900,/. i. Some recent legal decisions of interest to accountant students : a lecture ; by P. Raby. Accountant, 1899,/. 1173. Accoimtants' Journal, 1899- 1900,/. 199. Manchester C.A.S.S. Transactions, 1899- 1900,/. 19. Some suggested studies : a paper ; by J. Thomas. Accountants^ Journal, 1884-5,/. "^11 • Manchester C.A.S.S. Transactios, 1884,/. 43. Students' societies : their work and object : a paper ; by A. W. Retchford. Accountant, 1900,/. 457. The Study and the office [hints to students] ; by T. F. Uttley. Accountants'' Journal, 1888-9,/. 176. Suggestions and admonitions tochartered accountant students: an address; by J. Mather. 1900. See Accountancy pamphlets, vol. \, no. 4. Accou7itant, 1900,/. 270. Accountants'' Journal, 1899- 1900,/. 298. Manchester C.A.S.S. Tra7isactio7is, 1899- 1900,/. 35. Students' Telephone, June, 1887 to date. Cr. 4°. London, 1887, etc. Stutjaeld (George Herbert). The Rules and usages of the Stock Exchange, with notes, and law cases affecting the Stock Exchange. 2nd edn., by the author and H. S. Cautley. London, 1893. SUBMISSION. See Arbitration and award. Chartered Accountants in England and Wales. 463 SUCCESSION. {See also Death duties^ Executors.) , Remarks on the laws of succession and devolution of property in Scotland and England ; by J. Baird. 1894. Also i7i Accountant^ iZ()/:^.pp. 167 ^ 190. Sugden (Frederick H.). Co-operative societies' accounts. London, 1902. Suma de Arithmetica Geometria Proportioni & Proportionalita ; [by Lucas Pacioli de Burgo Sancti Sepulchri. 1494. Also 2nd edn., 1523]. Sunderland (A. W.). Notes on finite differences. London, 1885. SUPREME COURT OF JUDICATURE. The Annual practice: statutes, orders and rules of the Supreme Court, with notes, forms, etc. ; by T. Snow, C. Burney and F. A. Stringer. 2 vols. Latest edition. The Supreme Court of Judicature Acts, 1873, 1875 and 1877, the Appellate Jurisdiction Act, 1876, and the rules, orders and costs, with notes. 2nd edn., by W. D. Griffith and R. L. Loveland. 1877. Our judicial system : a lecture; by W. A. Brigg. Accountant^ 1892,/. 421. Accountants* Journal., 1892-3,/. 63. Leeds C. A. S. A. Transactions^ 1 891-2,/. 35. SURETIES. See Guarantees. SURVEYORS. Arbitrations : a hand-book for surveyors ; by B. Fletcher. 2nd edn. 1893. Surveyors' Institution : charter and by-laws ; and list of members. Latest edition. Valuations and compensations : a text-book for surveyors ; by B. Fletcher. 1893. Suspense accounts : articles. Accountant, 1890,//. 195, 222, 240. Sutherland (James B.). Mercantile legislation : a lecture. 1888. Edinburgh C.A.S.S. Transactions, vol. i, no. 6. Sutherland (Sir Thomas). Steamship subsidies: minutes of evidence given by Sir T. Sutherland, before the committee of the House of Commons, 1st August, 1901. [London, 1901.] 464 Catalogue of the Library of the Institute of Sutton (Alexander K.)- The ABC digest of the Bankruptcy Act, 1883, with notes, rules, orders and forms, scale of costs, etc. London, 1884. Sutton (William). Friendly societies : a paper. Accountant^ 1890,//. 413, 426. Accoimtants' Journal^ 1 890-1,/. 128. London C.A.S.S. Transactiofis, 1890,/. 62. Institute of Actuaries' text-book of the principles of interest (including annuities-certain), life annuities, and assurances, and their practical application; parti, interest. London, 1882. Swainson (George). Corporate income tax claims : a paper. Corporate Treasurers' a7id Accountants^ Institute Proceedings^ 1892-3,/. 22. Corporation accounts : a lecture. Incorporated Accountants' J our7tal^ 1 890-1,/. 155. Corporation indebtedness and borrowing powers : an address. Corporate Treasurers^ and Accountants'' Institute Proceedings^ 1886,/. 4. The Evolution of a municipal balance sheet : depreciation : a paper. Accountant^ 1901,/. 735. Further notes on income tax on corporate property : a paper. Corporate Treasurers' and A ccouyttants* htstitute Proceedings, 1892,/. 38. The Journal in relation to corporate book-keeping: an article. Incorporated Accountants^ Journal, 1897-8,/. 52. Municipal capital accounts : should assets of value be depreciated as the loans are paid off.? a paper. Accountant, 1895,/. 579. Corporate Treasurers^ and Accountants^ Institute Proceedings, 1894-5,/. 62. Short term loans v. the issue of stock : a paper. Accotmtant, i%C)6,pp. 513, 539, 565. Corporate Treasurers^ a7id Accountants' Institute Proceedings, 1896. Uniformity in the form of abstracts of accounts : a paper. Corporate Treasurers'' and Accountants' Institute Proceedings, 1889,/. 29. Swarbrick (T.). The Status and functions of elective auditors : a paper. Accountants'' J our7ial, 1885-6,/, Z"], Swift (Rigby). The Rights, duties and liabilities of auditors of public com- panies : a lecture. Incorporated Accou7ita7its'' Jour7ial, 1 896-7, /. 106. Chartered Accountants in England and Wales. 465 Sydney Institute of Public Accountants : memorandum and articles of association, 1894. Also Report [and list of members], 1894-5 to date. Sydow (R.). Konkursordnung mit Einfiihrungsgesetz, Nebengesetzen und Erganzungen; Text-Ausgabe mit Anmerkungen und Sachregister. 7^ Aufl. Berlin, 1897. SYNDICATES. Private companies and syndicates, their formation and advantages ; by F. B. Palmer. 15th edn. 1899. Syndicates as promoters : an article. Incorporated Accoii7itants' Journal^ 1899- 1900,/. 2. Tableau oeconomique ; by F. Quesnay ; first printed in 1758, and now reproduced in facsimile. Roy. 4°. 1894. TABLES. Annuity tables for building societies and general use ; by T. K. Stubbins. [1881]. Arithmetica infinita; by G. Brown. 1718. Baldwin's weekly rate reckoner ; by E. C. Baldwin. 1887. Bond value and interest tables. See Burhans' Law of municipal bonds. 1889. The Broker's Breviat, whereby to cast up stocks, bonds, annuities, ^/,p. 73. Share transfers : some points worth attention : an article. Auditor, 1 890-1,/. 28. Tresilian (R. S.). Analysis of tramway companies' accounts, for half-years ended December 31st, 1892; June 30th, 1893; December 31st, 1894. Tramway accounts : articles. Accountant, 1890,//. 441, 454. Chartered Accountants in England and Wales. 475 Trevor (Charles) A.C.A, Accounts relating to changes of partnership : a lecture. Manchester C.A.S.S. Transactions^ 1 896-7, j?^. 139. Trevor (Charles Rohinson) F.C.A. Accountancy prospects : an address. Accountant^ November i, 1884. Arbitrations : a lecture. Accountant^ \ZZc)^p. 252. Accountants'' Journal^ 1889-90,/. 159. Manchester CA.S.S. Transactions, 1888,/. 65. Auditing : a paper. Accountant, 1889,/. 658. Accountants'* Journal, 1889-90,/. 249. London C.A.S.S. Transactions^ 1889,/. 204. Book-keeping : a lecture. Accountant, March 17, 24, 1883. Book-keeping and auditing : a lecture. Accountants'* Journal, 1883-4,/. 55. MaJtchester C.A.S.S. Transactions, 1883,/. 29. Notes on commercial statistics : a lecture. Accountant, 1887,//. 289, 302. Accountants^ Journal, iZZ'j-Z,pp. 87, 108, 117. Manchester C.A.S.S. Transactions, 1886,/. 136. Practical book-keeping : the ledger, the journal, and trial balance : a lecture. Accountant, 1894,/. 267. Accountants' Journal, 1894-5,/. 9. Presidential address : Manchester Students' Society. Accountants^ Journal, 1884-5,/. 4o8- Manchester C.A.S.S. Transactions, 1884,/. 71. Presidential address : Manchester Students' Society. Manchester C.A.S.S. Transactions, 1885,/. 5. Statements of affairs and deficiency accounts : a paper. Accounta?it, 1893,/. 565. Accountants' Journal, 1893-4,/. 100. Londo7i C.A.S.S. Transactions, 1893,/. 34- Stock-taking : a paper. Accountant, November 21, 1885. Accountants' Journal, 1885-6,/. 128. Ma?tchester C.A.S.S. Transactions, 1885,/. 24. TRIGONOMETRY. Elementary trigonometry ; by J. Hamblin Smith. New edn. 1886. Plane trigonometry, for colleges and schools, with examples ; by I. Todhunter. New edn. 1882. The Shilling manual of trigonometry, with exercises ; by W. M. Adams. 1881. The Student's plane trigonometry, with exercises ; by T. Roney. 1889. 47 6 Catalogue of the Library of the Institute of Tritton (J. Herbert). The Assault on the Standard : an address. London, [1895]. Trollope (William). A History of the royal foundation of Christ's Hospital ; with an account of the plan of education, the internal economy of the institution, and memoirs of old blues ; [and] a narrative of the Convent of the Grey Friars. Dy. 4°. London, 1834. TRUST INVESTMENTS. See Investment. TRUSTS AND TRUSTEES. {See also Arrangcjnents with creditors^ Bankruptcy trustees^ Book- keeping: trustee s\ Combines.) The Duties and liabilities of trustees: 6 lectures, 1896; by Augustine Birrell. 1896. Judicial trustee rules under the 1896 Act. The Law of trusts and trustees under the [Acts 1888 to 1896], with notes, rules, forms, etc. ; by A. R. Rudall and J. W. Greig. 2nd edn. 1898. A Practical treatise on the law of trusts; by T. Lewin. 9th edn., by C. C. M. Dale. Roy. 8°. London, 1891. Trusts administration : report from the select committee [1895]; with the proceedings, minutes of evidence, and appendix. Fcp. fol. 1895. Trusts and trustees : a lecture ; by F. R. Barlee. 1896. Defects in procedure : special managers and trustees : an article. Accountant., \^o\.,p. 961. Duties and accounts of trustees : a lecture ; by A. S. Brewis. Accoimtant, i886,j?^. 320. Accountants' Journal, 1886-7,^2^. 28. Ma?ichester C.A.S.S. Transactions, 1885,/, 100. The Duties and liabilities of trustees : a paper; by T. Welsby. Sydney Institute of Public Accountants^ Conference, 1901. The Duties and liabilities of trustees other than those in bankruptcy : a lecture ; by A. M. Latham. hicorporated Accoujitants' Jour7ial, 1893-4,^2^. 92. Incorporated Accountants'' S.S.L. Tra?isactions, 1894,/. 22. The Duties and responsibilites of gratuitous trustees : a lecture ; by C. R. A. Howden. [1891.] Edinburgh C.A.S.S. Transactiojis, vol. 4, no. 3,jZ^. 35. Duties of trustees of financial corporations : an address ; by W. S. Paine. Accountant, i()oo,p. 1091. Financial trusts: a paper; by R. Brown. 1893. Also in Accounta7it, 1893,^. 302. Chartered Accountants in England and Wales. 477 TRUSTS AND TRUSTEES {continued). Officials as custodians of trust funds : articles. Accountant, 1^99, pp. 97 7 y ioo4- The Personal liability of trustees and judicial factors : a paper ; by J. J. Cook. Accountants' Magazine, 1900,/. 333. Editiburgh C.A.S.S. Transactions, vol. \\,p. 27. The Personal responsibilities of trustees : an article. Incorporated Accountants' Journal, 1901-2, p. 77. The Relation of the Board of Trade to trustees : articles. A ccou7itant, June 1 3, July 11, 1885. The Responsibilities of trustees : a lecture ; by C. Dunderdale. Accountant, \%90, pp. 482, 510. Accountants^ Journal, 1 890-1,/. 157. Manchester C.A.S.S. Transactw?is, 1889-90,/. 103. Solicitors and trust funds : articles. Accountant, 1900, pp. 447, 463, 483, 511, 589, 614, 623. Some distinctions in English and Scottish trust administra- tions : a paper; by N. J. K. Cochran-Patrick. Accountants' Magazine, 1898,/. 349. The Trustee Act, 1893, i^i its bearing upon the smaller boroughs : a paper ; by G. S. Parker. Accounta7tt, 1893,/. 635- Corporate Treasurers!' a7id Accountants Institute Proceedings, 1894-5,/. 50. Trustee companies : their books, accounts and audit : a paper ; by A. W. Cleveland. Sydney I?istitute oj Public Accountants' Conference, 1901. Trustees and guarantee premiums : articles. Accountant, 1899, //. 1079, 1093. Trustees for debenture-holders : an article. Accountant^ 1902,/. 305, Trustees' liability for costs: an article. Accountajit,June 27, 1885. Trustees : their duties and liabilities : a lecture ; by J. M. Wade. Accountant, 1888,/. 801. AccomitaTits'' Journal, 1888-9,/. 168. Manchester C.A.S. S. Transactions, 1888,/. 10. Trusts and a public trustee : a paper ; by F. P. Morrell. Accountant, 1892,/, 818. Trusts and combines : articles. Incorporated Accou7itants' Journal, 1900-1, pp. 89, 108. Trusts and combines : [summary of] a lecture ; by G. Hubbard. Accou7ita7it, 1902,/. 240. Trusts in their economic aspects : a paper; by A. B. Clark. Accoimtants' Magazi7te, 1901,/. 482. 47 8 Catalogue of the Library of the Institute of Tuck (Henry). The Manual of book-keeping ; by an experienced clerk [Henry Tuckj. 6th edn. London, 1849. 7th edn. London, 1853. Tudor (Owen Davies). A Selection of leading cases on mercantile and maritime law, with notes. 3rd edn. Roy. 8°. London, 1884. See also under White (Frederick Thomas). TurnbuU (A. D. Lindsay). Some suggestions in regard to life office accounting, includ- ing an arrangement of the American card system. Edin- burgh, 1898. Turner (Edward Francis). The Prospectus of a joint stock company : a paper. Accountant^ 1891,/. 208. Accountants' Journal^ 1891-2,^. 13. London C.A.S.S. Transactio7ts, 1891,/. i. Reputed ownership : a paper. Accountant^ 1893,^. 642. A ccountatits' Journal^ 1893-4,/, in. London C.A.S.S. Transactions^ 1893,/. S^- The State turned solicitor : a paper. Accountant^ 1892,/. 798. Turner (Edward Hartley) A.C.A, Calculations for accountants : a lecture. Accoimtant^ 1892,//. 337, 356. Accounta7its' Journal^ 1892-3,/. ']']. Manchester C.A.S.S. Trajtsactio?ts, 189 1-2,/, 55. The Depreciation of machinery and plant : a lecture. Accountant, 1894,/. 546. Accountants'' Joicrnal, 1894-5,/. 49- Turner (Edward Hartley) A.C.A., and others. Discussion on accountants' certificates. Manchester C.A.S.S. Transactions, 1893-4,/. I9- Turner (Harold Pilkington). The Law of carriers and the contract of bailment : a lecture. Manchester C.A.S.S. Transactio?ts, 1893-4,/. 76. Turquand (Paul William). Income tax : a lecture. Incorporated Accountants' Journal, 1894-5,/. 75. Incorporated Accoimtafits' S.S.L. Transactions, 1894,/. 123. Tyndall (Edward Lant). Trust investments : a paper. Accotmiant, 1894,/. 1065. Accounta7its' Journal, 1894-5,/. 275. Birmingham C.A.S.S. Transactions, 1894-5,/. 4. Chartered Accountants in England and Wales. 479 Ullah (Mohammed Majid) and Colclough (J. G.). A Manual of the law of contract, for students. London, 1895. ULTRA VIRES. The Law of corporations and companies : a treatise on the doctrine of Ultra Vires ; by Seward Brice. 3rd edn., revised and enlarged, and containing the United States and colonial decisions. 1893. Unclaimed bank deposits : a paper. Accountants' Magazine^ 1897,^. 505. Underhay (Frank George). Suretyship : a lecture. Incorpo7'ated Accountants' Journal^ 1894-5,/. 50. Incorporated Accountatits' S.S.L. Transactions^ 1894, j?5. 53. Underbill (Arthur). The Law of partnership : six lectures, 1899. London, 1899. Unearned increment: a lecture ; by G. A. Jamieson. [1893.] Edinburgh C.A.S.S. lyaiisactions., vol. ^,p. 181 \jto. 10]. University of the State of New York : college department, 2nd annual report, 1899: vol. 2, professional education in the United States ; prepared by H. L. Taylor. 1900. [See also Examinations : University of the State of New York.] Urie (John). Oncost and its apportionment : a paper. 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