Edited by the Editor of "The Accountant." (FIRST SERIES) Bookkeeping and VOL. XI.-Polytechnic Accounts, by Accounts, by JOHN A. MEELBOOM, A.C.A.* II.-Auctioneers' Accounts, by LAWRENCE R. M.Com., F.C.A. DICKSEE, 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.* VII Gas Accounts, by the EDITOR.* VIII.- Mineral Water Manufac= turers' Accounts, by J. LUND, A.S.A.A., and G. H. RICHARDSON, A.S.A.A. IX. Stockbrokers' Accounts, by W. D. CALLAWAY. X.—Bookkeeping and Accounts for Grain, Flour, Hay, Seed, and Allied Trades, by GEORGE JOHNSON. * DOUBLE NUMBERS. H. CALDER MARSHALL, F.C.A. XII.-Solicitors' Accounts, by LAWRENCE R. DICKSEE, XIII. Pawnbrokers' Accounts, by FRED. THORNTON and J. HENRY MAY, A.S.A.A. XIV. Engineers' and Shipbuilders' Accounts, by FRANCIS G. BURTON, XV. Tramway Accounts, by XVI.-Australian Mining Companies' Accounts, by GODDEN & ROBERTSON. XVII.-Printers' Accounts, by H. LAKIN-SMITH, F.C.A. 222 "THE ACCOUNTANTS' LIBRARY." (SECOND SERIES) Edited by the Editor of "The Accountant." VOL. XXI.-Municipal Accounts, by J. ALLCOCK, F.S.A.A. † XXII.-Underwriters' Ac= VOL. XXXVII.-Hotel Accounts, by LAWRENCE R. DICKSEE, M.Com., F.C.A. by J. G. P. IBOTSON, A.C.A. XXVIII.-Friendly Societies' Accounts, by E. FURNIVAL JONES, A.S.A.A.* XXIX. Electric Lighting_Ac= counts, by GEO. JOHNSON, F.S.S., F.C.I.S.* XXX.-Fraud in Accounts, by XXXI.-Drapers', Dressmakers', counts, by GEORGE H. RICHARDSON, A.S.A.A., F.C.I.S.* XXXII.-Wine and Spirit Mer chants' Accounts, by A. SABIN.* ,, XXXIII.-Dairy Accounts, F. ROWLAND, A.C.A. by ,, XXXIV.-Brickmakers' Accounts, by W. H. Fox, F.C.A. ,, XXXV.-Timber Merchants' Accounts, by E. E. SMITH, A.C.A. XXXVI.-Insurance Companies' Accounts, by EDGAR A. TYLER, F.S.A.A., F.C.I.S., F.S.S. † * DOUBLE NUMBERS. XXXVIII.-Laundry Accounts, by F. J. LIVESEY, F.C.A. XXXIX.-Cotton Spinners' Ac- XL.-Shipping Accounts, by XLI. The Accounts of XLIII.-Woollen and other counts, by JOHN MACKIE. XLV. Urban District Councils' XLVI. Terminal Cost Ac- XLVII.-Single Cost Accounts, by GEO. A. MITCHELL, A.S.A.A., F.C.I.S.* XLVIII.-Tramway Bookkeeping & Accounts Simplified, by DONALD MCCOLL. XLIX. Process Cost Accounts, by H. STANLEY GARRY, A.C.A.* L.-Bakers' Accounts, by F. MEGGISON, C.A.* LI.--Colliery Accounts, by JUDD, CA.* TRIPLE NUMBERS. G. VOL. XXII. UNDERWRITERS' ACCOUNTS. BY ERNEST EVAN SPICER. F.C.A. AND ERNEST C. PEGLER, F.C.A. (Of the firm of Spicer & Pegler, Chartered Accountants). Second Edition, Revised and Enlarged. LONDON: GEE & Co., PRINTERS AND Publishers, 34 MOORGATE STREET, E.C. 1910. PREFACE TO FIRST EDITION. S' INCE this work is, we believe, the entirely to "Underwriters' Accounts, first to be devoted 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. 60 Watling Street, E.C. 31st March 1903. ERNEST EVAN SPICER. ERNEST C. PEGLER. |