PITMAN'S COMMERCIAL SERIES 5 



BOOK-KEEPING (continued). 



PITMAN'S ADVANCED BOOK-KEEPING. In crown 8vo, cloth, 

 187 pp., 2s, 6d. 



PRINCIPAL CONTENTS. Auditing The Preparation of Profit and 

 Loss Accounts and Balance Sheets Bankruptcy, Insolvency 

 Accounts and Statements of Affairs Joint Stock Companies' 

 Accounts, the Register of Members and Share Ledger, and the 

 Register of Transfers, etc. The Trading Accounts of Joint Stock 

 Companies, and the Profit and Loss Account and the Balance 

 Sheets Liquidation The Tabular System in General The 

 Tabular System as used in Hotels, etc. 



ANSWERS TO PITMAN'S ADVANCED BOOK-KEEPING. In crown 

 8vo, cloth, is. 



PITMAN'S COMPLETE BOOK-KEEPING. A thoroughly comprehen- 

 sive text-book, dealing with all departments of the subject, and 

 embracing practically every kind of account. With about 20 

 facsimiles of Company Forms, etc. Enlarged Edition. In crown 

 8vo, cloth, 432 pp., 53. 



The FIRST PART gives full explanation of Single Entry Method 

 of Converting Books from Single to Double Entry Complete 

 Instruction in the Preparation of Balance Sheet How to Deal with 

 Receipts and Payments by Cheques and Bills Principal Laws 

 governing use of Paper Money Returns and Allowances Bad 

 Debts Dishonoured Bills, etc. 



The SECOND PART deals with Agency Accounts Productive 

 Wages Account Brewery and Colliery Accounts Accounts for 

 Professional Services Hotel Book-keeping Accounts to be kept 

 in hospitals and other charitable institutions Theoretical and 

 Practical use of the Journal Joint Stock Company Book-keeping 

 Insolvency and Bankruptcy Accounts Executors' and Trustees' 

 Accounts The Double Account System employed in Railways, 

 Public Works, etc. 



The THIRD PART gives thorough explanations of various kinds of 

 Shipping Accounts, and the terms, books, and forms connected 

 therewith. Inward and Outward Consignments Accounts Current 

 Book Bankers' Account Current How to Draw Bills against Ship- 

 ment The Compilation of Shipping Invoices and Account Sales 

 Letters of Hypothecation and Letters of Lien, with Specimens 

 of these important documents Orders by Telegraph Code 

 Calculations of C.I.F. Invoices, etc., etc. 



BOOK-KEEPING FOR RETAILERS. By H. W. PORRITT and W. 

 NICKLIN, A.S.A.A. (See page 12.) 



INCOME TAX ACCOUNTS'AND HOW TO PREPARE THEM. Notes 

 on Income Tax Law and Practice. The task of preparing the returns 

 to be presented to the Commissioners is one of considerable responsi- 

 bility and no little difficulty. The present work has been designed 

 as a help to book-keepers and others who are entrusted with the 

 duty of'compiling the returns, and it deals with just those points 

 that are likely to occasion doubt or trouble. In crown 8vo, cloth, 

 80 pp., 2s. 



