XII.-Solicitors' Accounts, by LAWRENCE R. DICKSEE, XIII. Pawnbrokers' Accounts, by FRED. THORNTON and J. HENRY MAY, A.S.A.A, XIV.-Engineers' and Ship= builders' Accounts, by FRANCIS G. BURTON, XV.—Tramway Accounts, by XVI.-Australian Mining Com= panies' Accounts, by GODDEN & ROBERTSON. XVII.-Printers' Accounts, by H. LAKIN-SMITH, F.C.A. XVIII. Medical Practitioners' Accounts, by J. H. MAY, XIX.-Water Companies' Ac= counts, by FRANK KEY, A.S.A.A. XX.-Fishing Industry Ac *DOUBLE NUMBERS. counts, by CHARLES WILLIAMSON, M.A., C.A. "THE ACCOUNTANTS' LIBRARY." (SECOND SERIES) Edited by the Editor of "The Accountant." VOL. XXI.-Municipal Accounts, by J. ALLCOCK, F.S.A.A. (Ready.) XXII.-Underwriters' Accounts, by SPICER & PEgler, A.C.A. (Ready.) XXIII-Jewellers' Accounts, by ALLEN EDWARDS, F.C.A. (Ready.) XXIV.—Multiple-Shop Accounts, by J. HAZELIP, F.C.I.S. (Ready.) XXV.—Building Societies' Accounts, by W. COLIN (Ready.) XXVI. Depreciation, Reserves, and Reserve Funds, by LAWRENCE R. DICKSEE, M.Com., F.C.A. (Ready.) XXVII.—Quarry Accounts, by J. G. P. IBOTSON, A.C.A. (Ready.) XXVIII.-Friendly Societies' Accounts, by E. FURNIVAL JONES, A.S.A.A. (Ready.) XXIX. Electric Lighting Accounts, by GEO. JOHNSON, (Ready.) F.S.S., F.I.C.S. XXX.-Fraud in Accounts, by THE EDITOR. (Ready.) XXXII.-Wine and Spirit Merchants' Accounts, (Ready July 1904.) VOL. XXX. FRAUD IN ACCOUNTS BY THE EDITOR. LONDON: GEE & Co., PRINTERS AND PUBLISHERS, 34 MOORGATE STREET, E.C. 1904 EDITOR'S PREFACE. THE HE object of the series of handbooks that is being published under heading of THE ACCOUNTANTS' LIBRARY is to provide, at a reasonable price, detailed information as to the most approved methods of keeping accounts in relation to all the leading classes of industry whose books call for more or less specialised treatment. No such series has hitherto been attempted; but there exist, of course, numerous separate works dealing with the accounts of one particular class of undertaking. These separate works are, how. ever, for the most part either too expensive, or too superficial to answer the purpose that is particularly aimed at by THE ACCOUNTANTS' LIBRARY, which is intended to supply the student with that specialised information which he may require, while at the same time affording to the trader, banker, or manufacturer who is not in a position to secure the fullest information for his purpose, knowledge which can hardly fail to be of the very greatest assistance to him in the correct keeping of his accounts, upon a system specially adapted to his requirements, and therefore involving a minimum expenditure of labour. It is expected that the series will also be found of material assistance to bookkeepers of all classes. 175176 |
