230 TRAINING IN INDIA. 



Nothing can be less liable to error than the system 

 which I have described. Correctness is a most valuable 

 quality when a mass of accounts has to be got through 

 in a short time, which is always the case at a race 

 meeting. This system's only fault is that, at a settling, 

 if persons are not acquainted with its working, reference 

 to the different debits and credits of individuals cannot 

 be so readily made, and explanation given, as by another 

 system which I shall now describe, and which is so self- 

 evident in its working that I need only give the form for 

 the accounts of each day's racing. Its only fault is that 

 error cannot be readily checked. To save room, I shall 

 give the form for only four lotteries ; though of course 

 it can be made out for any number. 



In lottery accounts, the debits consist of price of 

 tickets and purchase of horses ; the credits, that of 

 horses drawn, and lotteries or parts of lotteries won. 

 By the following system (see next page) these items are 

 arranged in the most simple manner for reference and 

 computation : 



