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CHAPTER Ⅰ BOOK-KEEPING UP TO THE TRIAL BALANCE 1

Capital 1

Assets：Accounts 2

systems of Accounting：Theory of Double Entry 3

Nature of Ledger Balances 4

Books used in Book-keeping 5

Journal 6

Purchases Book 7

Sales Book 8

Purchases Returns Book 9

Sales Returns Book 10

Cash Book 11

Petty Cash Book 15

Bill Books：Ledger 16

Loose-leaf and Card Ledgers 18

Slip System of Book-keeping 20

Trial Balance 22

CHAPTER Ⅱ TRADING AND PROFIT AND LOSS ACCOUNT AND BALANCE SHEET 30

Trading Account 30

Profit and Loss Account 37

Adjustments at Balancing Time 42

Provisions for Bad Debts 48

Provisions for Discount 57

Closing Entries 64

Balance Sheet 65

Special Points to Watch in Exercises 80

Adjustments and the Balance Sheet 83

CHAPTER Ⅲ THE CORRECTION OF ERRORS 96

One-sided errors 96

Errors Revealed During the Course of the Year 97

Errors Revealed in a Subsequent Trading Period 98

CHAPTER Ⅳ SINGLE ENTRY AND CONVERSION TO DOUBLE ENTRY 112

Single Entry 112

Conversion to Double Entry 116

CHAPTER Ⅴ DEPRECIATION，SINKING FUNDS，ETC． 124

Depreciation 124

Sinking Funds 145

Reserves and Provisions 149

Provision and Reserve Funds：Marine Insurance Fund 152

Secret Reserves 153

CHAPTER Ⅵ BILLS OF EXCHANGE，PROMISSORY NOTES，CHEQUES 159

Bills of Exchange 159

Accommodation Bills and Bills of Exchange Transactions 174

Foreign Bills 180

Documentary Bills 186

Promissory Notes 190

Bank Notes 192

Bank Drafts：IOU 193

Cheques 194

CHAPTER Ⅶ CONSIGNMENTS，JOINT VENTURES，VOYAGE ACCOUNTS 216

Consignments Outwards 216

Consignments Inwards 223

Joint Ventures 228

Voyage Accounts 236

CHAPTER Ⅷ ACCOUNTS CURRENT，AVERAGE DUE DATE 249

Accounts Current 249

Interest Calculations 251

Interest Tables 253

Average Due Date 262

CHAPTER Ⅸ SELF-BALANCING LEDGERS 274

Adjustment Accounts 274

Control Accounts 280

Sectional Balancing 305

Private Ledger 312

CHAPTER Ⅹ CAPITAL AND REVENUE，REVENUE ACCOUNT．RECEIPTS AND PAYMENTS ACCOUNT，INCOME AND EXPENDITURE ACCOUNT 325

Distinction Between Capital and Revenue 325

Apportionments 326

Revenue Account：Receipts and Paymens Account：Income and Expenditure Account 328

CHAPTER Ⅺ DEPARTMENTAL ACCOUNTS 346

Analytical Books 346

Inter-departmental Transactions 347

Allocation of Expenses 348

Decimalization of Money and Calculations 354

CHAPTER Ⅻ PARTNERSHIP ACCOUNTS 377

Law of Partnership 377

The Accounts 382

Limited Partnerships 397

CHAPTER ⅩⅢ DISSOLUTION OF PARTNERSHIP 408

Legal Principles 408

Profit on REalization 412

Loss on Realization 413

CHAPTER ⅩⅣ BRANCH ACCOUNTS 435

Introduction 435

Retail Branches 438

Wholesale Branches 448

Books Kept by the Branches 451

Foreign Exchange 468

Conversion from and into Sterling 470

Forms of Foreign Remittances：Transactions in Currency 473

Foreign Branches 475

Fluctuating Paper Currency 478

CHAPTER ⅩⅤ COMPANIES 495

SECTION (A) 495

Introduction 495

Formation of Company 499

Capital 513

Shares 514

Satutory and Statistical Books 515

SECTION (B) 567

Issue of Shares and Debentures 567

Shares Over-subscribed 578

Calls in Advance and in Arrear 580

Forfeiture of Shares 581

Reissue of Forfeited Shares 584

Interest on Calls 585

Debenture Interest 587

Premiums on Debentures 589

Premium on Shares and Discount on Debentures 590

Preliminary Expenses 592

Costs of Issuing Shares and Debentures：Debentures as Collateral Security for Loan 593

SECTION (C) 604

Appropriation Account 604

Dividends 608

Arrears of Dividend on Cumulative Preference Shares：Profits prior to Incorporation 614

Loss prior to Incorporation 616

Interest on Capital paid out of Capital 617

SECTION (D) 629

Requirements of the Companies Act，1948，as to Contents of the Accounts 629

Balance Sheet 630

Profit and Loss Account 632

Directors＇ Emoluments 633

Loans to Officers 634

SECTION (E) 650

Types of Debenture 650

Redemption of Debentures 652

Conversion into New Debentures：Conversion of Debentures into Shares 659

Debentures Issued to a Bank 660

SECTION (F) 667

Issue and Redemption of Redeemable Preference Shares 667

SECTION (G) 680

Bonus Shares 680

Purchase of a Business 684

Reduction of Capital 692

Amalgamation of Limited Companies 697

Amalgamation by Formation of a New Company the Old Companies being Wound up 698

Amalgamation by Formation of a＂Holding Company＂ 706

Amalgamation by the Acquirement of a Controlling Interest：Reconstruction 710

Reorganization 711

Holding Companies 714

CHAPTER ⅩⅥ MANUFACTURING AND WORKING ACCOUNT：STOCK CONTROL 743

Manufacturing Accounts 743

Working Accounts 753

Stock Control 757

CHAPTER ⅩⅦ COST ACCOUNTS 775

Classes of Cost Accounts 775

Objects of Cost Accounts 776

Labour in a Costing System 778

Methods of Payment of Wages 780

Paying Wages 782

Material in a Costing System 783

Overhead or Oncost 791

Specimen Cost Sheets and Examples 795

Other Costing Terms 805

Reconciliation with Financial Accounts 806

CHAPTER ⅩⅧ HIRE-PURCHASE ACCOUNTS，INSTALMENT-PAYMENT PURCHASES 814

Hire-purchase Accounts 814

Instalment-payment Purchases 824

CHAPTER ⅩⅨ INSURANCE AND ASSURANCE ACCOUNTS，ACCOUNTS OF BUILDING SOCIETIES 838

Insurance Accounts 838

Forms of Insurance Accounts and Balance Sheet 841

Actuarial Report：Winding up of Assurance Company 848

Assignment of a Life Policy in Satisfaction of a Debt 849

Accounts of Building Societies 851

CHAPTER ⅩⅩ BANKRUPTCY，STATEMENT OF AFFAIRS，DEFICIENCY ACCOUNTS 863

Bankruptcy 863

Statement of Affairs 867

Deficiency Account 883

Trustee＇s Accounts 888

CHAPTER ⅩⅪ LIQUIDATION 911

Introduction 911

The Preparation of a Statement of Affairs in Compulsory Liquidation 912

Settling the List of Contributories 915

Liquidator＇s Cash Account 916

Statement of Affairs and Deficiency Accont 917

CHAPTER ⅩⅫ STOCK EXCHANGE TRANSACTION，INVESTMENT ACCOUNTS，TABULAR BOOK-KEEPING 925

Stock Exchange Transactions 925

Investment Accounts 925

Tabular Systems of Book-keeping 940

CHAPTER ⅩⅩⅢ BANK BOOK-KEEPING AND ACCOUNTS 852

Services of the Modern Banking System 952

Notes on the Books 953

Current Accounts 957

Bank Pass Book：Deposit Accounts 958

Bankers＇ Clearing House 960

Slip System of Ledger Posting：General Cash Book and Ledger 961

Profit and Loss Account and Balance Sheet 970

Statutory Statement 971

CHAPTER ⅩⅩⅣ EXECUTORSHIP ACCOUNTS 976

Executorship Accounts 976

Apportionment 983

Arrears of Cumulative Preference Dividends 984

Equitable Apportionments 986

Legacies 991

Intestacies 993

The Executor＇s Accounts 997

CHAPTER ⅩⅩⅤ INCOME TAX AND SUR-TAX 1024

Income Tax 1024

Schedule B：Schedule E 1209

Schedule D 1030

Allowances 1033

Income of Married Women 1040

Depreciation and Wear and Tear Allowance 1043

Non-residents 1047

Expenses and Deductions Allowed－Schedule E：Residence 1048

Dominion Income Tax Relief 1049

Exemption 1050

Sur-tax 1050

Adjustment of Account for Assessment 1052

Partnerships 1057

Special Claims and Allowances 1061

Repayment 1065

SPECIMEN EXAMINATION PARERS 1077

ANSWERS 1085

INDEX 1097