Arbitration, boards of, 148, 218

Factory Acts, 218-220,
224

Arsenals, expenditure in, 131
Articles (see Commodities)
Art of book-keeping, 8

Assessments for income tax, 158-164

-

for rating, 165-173

Assets, appreciation of, 98

available, 124

capital account, 102

Companies' Act of 1877, 124

copyright designs as, 114
definition, 233
depreciation of, 98

determination of life of, 105
goodwill and patents as, 114
Income Tax Acts, 104, 105, 108
opportunities for writing down,
123, 124

periodical valuation of, 98
profit and loss account, 102, 103
reserve funds, 103

sinking funds, 102

Book value, definition, 233

Brassey, Lord, 144

Brewers' accounts, IO

Brigade (Fire) books, 138

Broker, insurance, 176

243

Cards as records of expenditure, 130
Carriage of goods, 46, 131-136
Carriers' receipts, 138

Cartage, 127, 131

Advice, 132

Book, 132, 133
contractor for, 131
cost of, 131

gatekeepers' check on, 131
goods bought, 45
goods sold, 131

incidence of cost, 131

Carters, wages of, 132

-

Weekly Returns, 132

Cash, balance of, 5

purchase-hire system, 129
Sheet, 37, 38

wages, 38

Ca-h book, definition, 233

Cashier, comparison with storekeeper,

121

wages, 15, 36, 39

Castle, Mr. E. J, on rating, 166, 167,

171

Casualty Book, 138

Chambers of Commerce and rating, 168
Character Book, 41

-

Form, 41

Chard Assessment Committee, 170
Chattels, non-rating of, 166

Checks, time, 16

Chemists, manufacturing, accounts of,

ΙΟ

Children, employment of, 2, 139

Factory Acts, 186-192, 205,

206, 210

registers of, 41

Classification of fire risks, 175

Cleaning factory, 71, 186, 187

Clerks, 9, 10, 46

corded, 65
ascertainable, 5

definition, 233

depreciation, 140
employés' rent, 42
establishment

charges, 71, 122
estimate of expen-
diture, 51
fixed capital, 140
material, 57
parts, 60, 61, 91
pressure to mini-
mise, 61
prime, 59-69
skill of labour, 147
standing charges,6,

65, 122

when not for profit,

127, 129-131

Delivery Note, 47, 234
Demurrage, 135

Departments, accounts for, 8, 10

245

depreciation in, 98, 107

localisation of cost in, 8

subdivision of, 7

Depreciation, actual, rarely charged, 98

buildings, 6, 13, 94

classification of objects, 109

charge per journey on

tramway, 106

cost, 6, 12, 72

definition, 234

direct way of determining,
98

engines and boilers, 113
factors in determination of,

94

fixed capital, 93—114, 140
horse account, 132
ideal way, 105, 106
Income Tax Acts, 104, 161
industrial partnerships, 146
life of object, 96, 97
loose plant and tools, 109
methods in vogue of charg-
ing, 97, 98
of factories, 94

patterns, 109, 110
periodical valuation, 99
plant, 6, 12, 93-114
purchase-hire system, 127
railway companies'

counts, 95
rate of, 12, 95

ac-

rate of, for leases, 106
ratio between, and expen-
diture, 96
stock, 13, 124, 125
stores, 13, 124, 125
tools, 6, 13, 109
trucks accounts, 133
van accounts, 132
volume of trade, 98

Employés, co-operators, 144-149

deductions for rent, 15, 16, 42

deductions under Factory
Acts, 207, 209

dismissal of, 30

disposal of fines, 139
double shifts, 140

engaged outside factory, 15,

22, 23
engagement of, 30

entry and exit, 16-18
Factory Acts (see Factory
Acts)

factory rules, 41

fines of, 15, 30, 33, 139
interest in work, 141
interdependence of, 24

leaving work at irregular
times, 18

length of service, 32
mode of paying wages, 30-
42

moral effects of accurate