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Edited by the Editor of "The Accountant."

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(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.

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H. CALDER MARSHALL,

F.C.A.

XII.-Solicitors' Accounts, by

LAWRENCE R. DICKSEE,
M.Com., F.C.A.

XIII. Pawnbrokers' Accounts,

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

XIV. Engineers' and Shipbuilders' Accounts, by

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

XV. Tramway Accounts, by
DONALD MCCOLL. †

XVI.-Australian Mining Companies' Accounts, by GODDEN & ROBERTSON.

XVII.-Printers' Accounts, by

H. LAKIN-SMITH, F.C.A.

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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'

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VOL. XXXVII.-Hotel Accounts, by LAWRENCE R. DICKSEE, M.Com., F.C.A.

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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

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GEO.

JOHNSON, F.S.S., F.C.I.S.*

XXX.-Fraud in Accounts, by
THE EDITOR.

XXXI.-Drapers', Dressmakers',
and Milliners' Ac-

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.

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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.

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XXXVIII.-Laundry Accounts, by F. J. LIVESEY, F.C.A.

XXXIX.-Cotton Spinners' Ac-
counts, by Wм. Moss,
F.C.A.*

XL.-Shipping Accounts, by
R. R. DALY, F.C.A.

XLI. The Accounts of
Trustees, Liquidators,
and Receivers, by
SIDNEY STANLEY DAWSON,
F.C.A., F.C.I.S., F.S.S.
XLII.-Multiple Cost Accounts,
by H. STANLEY GARRY,
A.C.A.

XLIII.-Woollen and other
Warehousemen's Ac-

counts, by JOHN MACKIE.
XLIV. Brewers' and Bottlers'
Accounts, by HERBERT
LANHAM, A.C.A.†

XLV. Urban District Councils'
Accounts, by F. S.
ECKERSLEY.

XLVI. Terminal Cost Ac-
counts, by ANDREW GOW
NISBET, C.A.

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
JOHN MANN, Jun., M.A.,
C.A., and HAROLD

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).
Authors of BOOKKEEPING AND ACCOUNTS,' "INCOME TAX IN RELATION TO
ACCOUNTS," " EXECUTORSHIP ACCOUNTS," &c.

Second Edition, Revised and Enlarged.

LONDON:

GEE & Co., PRINTERS AND Publishers, 34 MOORGATE STREET, E.C.

1910.
S

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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.

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