ACCOUNTS, MEMORANDA AND TABLES. 15! 



mislaid, and cannot be found. The items 21 to 29 in the 

 annual accounts are obtained from this form. Blank 

 columns are purposely left to admit of any special items 

 being introduced in future years, without upsetting the 

 order of the numbering. 



The quantity of gas sold, 5,500,000 cubic feet, includes 

 that estimated to be supplied to the public lamps, but, as a 

 rule, does not include that used at the works or at the mana- 

 ger's house. It is very convenient, however, to include this 

 item as gas sold, and to charge it on the other side as an 

 item of expenditure. The gas not paid for may be 100,000 

 cubic feet. This quantity is added as a finishing item to 

 the last entry in the rental for the year, at the regular price, 

 say 43. per thousand cubic feet = 20, and a similar sum 

 entered to expenditure, under sundries. By this means, 

 the quantity of gas sold is also the total " accounted for," 

 and it is easy to arrive, with the aid of the " Working 

 Results " book, at the quantity unaccounted for. Latf r 

 on, it will be seen that there are other reasons why the 

 total accounted for should be plainly in evidence. It will 

 be observed that a column, No. 38, is left for deductions. 

 I prefer to show items such as allowances, discounts or bad 

 debts in this form, rather than as items of expenditure, and 

 thus to enable the income to show the actual amount 

 received. 



Revenue Account, Dr., Form III, (p. i6S). 



After the remarks on expenditure under capital, there is 

 little to add in explanation of this form. The weight of 

 coal and of purifying material should be inserted. Items 

 41-47 in revenue account (p. 148) are taken from it, and 

 the last item, being the balance left after paying all expenses, 

 is carried to profit and loss. 



