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Without aiming at giving an exhaustive account of the manner in which each separate business is conducted, the technical points in connection with each industry will receive as much attention as is necessary in order fully to elucidate the system of accounts advocated, while each volume will be the work of one who has made that particular class of accounts more or less a speciality. It is obvious, however, that to enable the necessary ground to be covered in the space available, it is incumbent to assume upon the part of the reader a certain knowledge of general bookkeeping. The extent of the knowledge assumed will vary according to the nature of the class of accounts considered. For example, in the volumes on "Bank Accounts" and "Shipping Accounts," a thorough acquaintance with ordinary double-entry bookkeeping is not unnaturally assumed; but in the case, for instance, of "Auctioneers' Accounts," "Domestic Tradesmen's Accounts," and other similar volumes, such explanations are included as will enable the ordinary intelligent reader fully to grasp the methods described even although his knowledge of bookkeeping may be of an elementary description. These explanations are, doubtless, superfluous as far as accountants are concerned, but are necessary to make the volumes of value to the majority of those specially engaged in these particular industries.

To subscribers for the whole series it may be added that, when completed, it will form a most valuable and practically complete library, dealing, at the hands of specialists, with practically every class of accounts, and illustrating the application

of the theory of double-entry as described in general works on

bookkeeping.

The first series (of twenty volumes) has already been completed, and particulars of the subjects dealt with will be found on p. viii. A second series (which will comprise about thirty more volumes) is now in progress, which when issued will complete the scheme. Many of these have already been arranged for, but the Editor will be glad to receive suggestions and offers from accountants of experience for the undertaking of volumes not yet announced.

34 Moorgate Street,

London, E.C.

June 1903.

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INTRODUCTION.

INCE this work is, we believe, the first to be devoted

SINCE

entirely to "Underwriters' Accounts," we have thought it advisable to deal somewhat fully with the general principles underlying the business, in order that those not acquainted with accounts of this nature may more readily grasp the system we have endeavoured to lay down; but it is to be noted that the whole subject has necessarily been dealt with from the point of view of accounts.

We take this opportunity of expressing our thanks to Mr. W. E. Found, of Lloyd's, who has given us material assistance in technical details.

ERNEST EVAN SPICER.

60 Watling Street, E.C.

31st March 1903.

ERNEST C. PEGLER.

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"THE ACCOUNTANTS'

LIBRARY."

Edited by the Editor of "The Accountant."

VOL. I.-Bank

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(FIRST SERIES)

Bookkeeping and Accounts, by JOHN A. MEELBOOM, A.C.A.*

II.-Auctioneers' Accounts, by LAWRENCE R. DICKSEE, F.C.A.

III.-Builders' Accounts, by J.

A. WALBANK, A.C.A.

IV. Agricultural Accounts, by T. WHEELER MEATS, A.S.A.A.*

V.-Theatre Accounts, by W. H. CHANTREY, F.C.A.

VI. Co-operative Societies' Accounts, by F. H. SUGDEN.*

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VOL. XI.-Polytechnic Accounts, by H. CALDER MARSHALL, F.C.A.

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XII.-Solicitors' Accounts, by LAWRENCE R. DICKSEE,

F.C.A.

XIII.--Pawnbrokers' Accounts,

by FRED. THORNTON and J. HENRY MAY, A.S.A.A.

XIV. Engineers' and Ship= builders' Accounts, by

FRANCIS G. BURTON,
A.S.A.A.

XV. Tramway Accounts, by
DONALD MCCOLL. †

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, A.S.A.A.

XIX.-Water Companies' Ac

counts, by FRANK KEY, A.S.A.A.

XX. Fishing Industry Ac= counts, by CHARLES WILLIAMSON, M.A., C.A.

DOUBLE NUMBERS.
TRIPLE NUMBER.

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