156 CONSTRUCTION AND MANAGEMENT OF SMALL GASWORKS. 



done in the capital account. All the invoices, etc., and 

 the totals of the wages and petty cash cheques having been 

 entered, the totals of the various columns give the expendi- 

 ture for the year. Items such as weekly wages and petty 

 cash are dealt with in a separate book, so as to avoid 

 unduly enlarging the expenditure book, and the totals of 

 these and any other subsidiary books must be transferred to 

 expenditure before the same is ruled off for the year. The 

 correctness of the figures can be checked by adding 

 together the totals of columns 41 to 48, which should 

 equal the total of 57. 58 and 59, added together, also 

 equal 57. The total capital expenditure, 48, should agree 

 with that carried to capital (Form I), and the balance 

 shown by deducting 48 from 57 should agree with the 

 total of the revenue (Form III). The total of 59 should 

 agree with that of the cheques paid, if all the accounts have 

 been settled during the year, and none remain from the 

 previous year. It will usually happen that the amount 

 under "Crs. " (65, Form IV) for the preceding year must 

 be added, and the similar item for the current year 

 deducted. Suppose the "Crs." for 1909 were ;ioo, the 

 expenditure for 1910 ;i,ooo and the "Crs." for 1910 

 The bank book should show ^1,000 + ^100- 



The income is recorded in two principal books see 

 Forms VI, VII (pp. 171-2). The sales of gas book, 

 commonly called the " Rental," requires special ruling. 

 Form VI shows a convenient form for ordinary meters, two 

 quarters on a double page, and Form VII for slot meters. 

 The latter covers a year's receipts, two clearings each 

 quarter. The ordinary consumption is entered first and the 

 various columns totalled up. The total slot consumption is 

 entered, and the cash may be dealt with as follows : (i) To 



