247

Expenditure, analysis of, required, 4

auxiliary operations, 127

average, per mile on rail-

ways, 95

labour and material ana-
lysed, 11
maintenance of fixed capi-
tal, 64

making good rejected
stock, 79

not for profit, 129, 130
plant and machinery, 111
recorded on cards, 130
repairs and renewals on
railways, 96
vigilance as to, 9

Explosives and fire risks, 180

ACTORIES, cost of gas and

FACTORIES,

water in, 138

definition, 234

depreciation of, 94
duties of occupiers

of, 139, 186-225
economy of, 126
initial step in or-

ganisation of, 14
legislation as to, 2
municipal, 126

national, 126
railway, 126

rating of, 13, 165,173
rent of, 70
routine in, 126
rules of, 41

solidarity of labour

in, 24

subsidiary books in,

126
regulation by empi-
rical methods, 3
warehouses and, 78,

79

Factory Acts, overtime, 201-205

parents, 210
penalties, 186, 210
register of children, 215
safety, 186, 188-192
sanitation, 186, 187
surgeon, 186, 191, 209
weights and measures, 216
white lead factories, 220
women, 192-205

young persons, 192-205
and Workshop Acts, 2, 13,
139, 186-225

books and registers under, 15,

41, 139, 206-209
provisions of, 186—225

Factory books, advantages, 7

Fire Hose Book, 139
Fuel Summary Form, 138
Gas Meter Reading Books, 138
Insurance Register, 184
Invoice Register, 47, 48
Lighter Return, 136
Orders Received Book, 82, 85, 236
Outworks Time Sheet, 23, 24, 236
Overtime Book, 20, 236
Overtime Comparison Book, 20, 25,
26, 236

Overtime Return, 20, 24, 25, 26,
236

Patterns Book, 138, 236
Pay Bills, 36

Pay Sheets, 36

Piece-work Analysis Book, 29, 236
Piece-work Log Book, 29
Piece-work Register, 29

Factory Books and Forms:

249

Piece-work Return, 26, 27, 29, 236
Plant Debit Note, 112, 237
Plant Debit Summary, 113, 237
Plant Journal, 112

Plant Ledgers, 64, 110, 113, 237
Prime Cost Journal, 70, 237
Prime Cost Ledger, 11, 40, 65,

66, 67, 68, 69, 70, 74, 79, 110,
113, 237

Railway Rate Book, 134

Rate Book, 32, 33, 35, 240

Registers under Factory Acts, 41,
42, 215
Sanitation, 187

Shop Returns Book, 57, 238
Stock Debit Note, 67, 69, 78, 92,
238

Stock Issued Book, 78, 84, 85, 90,
125, 238

Stock Ledger, 5-7, 68, 69, 76, 78,

80, 85, 88, 90, 116, 117, 118, 122
Stock Order, 21, 40, 51, 52, 54, 60,

62, 63, 64, 65, 68, 70, 92, 238
Stock Received Book, 68, 78, 90,
238

Stock Requisition Book, 76, 82,

83, 85, 87, 88, 90, 239
Stock Returned by Customers
Book, 77, 87, 88, 89, 238
Stock Returned Debit Note, 77,
85, 87, 88, 238

Stock Transfer Book, 81

Stores Debit Note, 56, 57, 239
Stores Issued Book, 53, 239
Stores Ledger, 5, 8, 10, 48, 49, 53,
57, 58, 80, 115, 116, 117, 118,
120, 239

Stores Received Book, 48, 50, 68,

239

Stores Rejected Book, 55, 56, 239
Stores Requisitions, 44, 45, 239
Stores Requisition Book, 44, 45,
46, 47, 55, 56, 239

Factory Books and Forms :--

Stores Transfer Book, 79, 80
Stores Warrants, 52, 53, 54, 66,
92, 239

Survey Sheets, 118

Time Allocation Book, 21, 22, 23,
26, 40, 41, 239
Time Boards, 20, 21

Time Book, 17, 18, 19, 20, 24, 239
Time Records, 14, 21, 24, 239
Tool Order, 65, 240

Transfer Book, 58, 79, 91, 92,
240

Transfer Notes, 79, 81, 82, 240
Unclaimed Wages Book, 36, 240
Wages Abstract, 40, 41
Wages Advice, 30, 31, 240

Wages Book, 14, 16, 22, 24, 29,

33, 34, 35, 38, 40, 240

Wages Rate Book, 32, 33, 34,

Gas companies, expenditure in

251

Income tax, deductions allowable, 160

depreciation, 104, 161
hired machinery, 161
insurance, 161
interest, 160
liquidations, 163

new machinery, 160
partnerships, 160, 163
profits, 105, 158, 161, 163
repairs, 161

return of tax, 162

three years' average, 159,
163

valuations, 104

Indemnity insurance, 176

Indirect expenses, cost of production,

12, 42, 70-73

definition, 235

loose plant and tools,