Edited by the Editor of "The Accountant." VOL. I.-Bank (FIRST SERIES) Bookkeeping and Accounts, by JOHN A. MEELBOOM, A.C.A.* II.-Auctioneers' Accounts, by VOL. XI.-Polytechnic Accounts, by 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 Ship builders' Accounts, by FRANCIS G. BURTON, XV. Tramway Accounts, by XVI.-Australian Mining Com panies' Accounts, by GODDEN & ROBERTSON. (SECOND SERIES) Edited by the Editor of "The Accountant," VOL. XXXVII.-Hotel Accounts, by LAWRENCE R. DICKSEE, M.Com., F.C.A. 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. XLIV. Brewers' and Bottlers' XLV. Urban District Councils' 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., TRIPLE NUMBERS. 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). 66 Authors of BOOKKEEPING AND ACCOUNTS," INCOME TAX IN RELATION TO Second Edition, Revised and Enlarged. LONDON: GEE & Co., PRINTERS AND PUBLISHERS, 34 MOORGATE STReet, E.C. 1910. PREFACE TO FIRST EDITION. 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. 60 Watling Street, E.C. 31st March 1903. ERNEST EVAN SPICER. ERNEST C. PEGLER. |