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into Account by corresponding but independent Pro-
cesses of Book-keeping.—The Agreement of the Com-
mercial and Factory Books.—Transfer from Factory to
Warehouse.—Stock Debit Note.-The Stock Received
Book.— Transfer from Warehouse to Factory - the
Rejected Stock.— Transfer Notes—Transfer Books-
their Agreement.-Transfer Analysis Book.—The Sale
of Commodities.-Orders from Customers, how dealt
with.-Orders Received Book.–Advice to Warehouse-
man. Stock Requisition. — Stock Issued Book.
Warehouseman's Daily Return of Stock Issued.-
Sales Analysis Book.-Stock Returned by Customers
-its Registration - and Analysis. — Stock Returned
Debit Note.--Stock Returned by Customers Book.-
The Concentration of Books.—The Pricing of Loaned
Articles—its Relation to the Profit and Loss Account.

- The Agreement of the Commercial and Factory
Books exemplified. — Wholesale and Retail Trans-
actions—their Distinction, their Combination—their
Registration.—The Manufacture of Complete or Sub-
sidiary Parts—the Localization of their Cost 75-92

DIAGRAM IV.—THE ASSIMILATION OF STOCK AND COMMERCIAL

Books.

CHAPTER VI.

FIXED CAPITAL.

Mill's Definition of Fixed Capital.-Depreciation of Build-

ings and Plant-varying Views.—Depreciation in Re-
lation to Maintenance. Factors in Determination of
Depreciation Rate-Adherence to Depreciation Rate
for Period of Time.—The Rough-and-ready Method.
-Depreciation in Relation to Capital — to Current
Expenditure—to Railway and Water Companies—to
Reserve Funds—to Obsolescence—to the Life of the

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Object — to the Cost of Maintenance. Varying
Methods in vogue.-The Ascertainment and Alloca-
tion of Cost of Deterioration direct Metrod.-
Method of Periodical Valuation—its Advantages—its
Disadvantages—its Results when Fallacious—its Bear-
ing on Capital and Revenue Accounts.—Loss on
Capital and Loss on Revenue Accounts.—Mr. Buckley
and the Case of the Neuchatel Asphalte Company-a
Practical View of the matter.— The Revenue Account
in Relation to Market Value of Fixed Assets in a
going Concern.—The Establishment of Sinking and
Reserve Funds.-Losses on Capital Account.—The
Need of Insurance.—The Income Tax Acts in Rela-
tion to Fixed Capital.—The Life of an Object the best
Basis for Depreciation Rate—the Difficulties of this
Method—the Advantages.-Leases—an Amortization
Table—a Hypothetical Ledger Account.–Dilapida-
tions.- Classification of Assets. — Fixed and Loose
Plant-Patterns-Tools—the Appropriation of their
Cost.—The Numbering of Distinctive Objects. The
Expenditure on Plant-its Registration.- Plant Led-
ger.- Plant Debit Note.—The Ratio between the Life
and Cost of a Machine.-Plant Journal.—The Appro-
priation of Residual Values.- Plant Debit Summary.

– The Cost of Fuel-its Apportionment. — The Appor-
tionment of Standing Charges in Relation to Profit
and Loss-to Cost of Production.- The Valuation of
Patents and Good-will

93–114

CHAPTER VII.

SURVEYS.

The Utility of Stores and Stock Ledgers in Relation to

Stock-taking and the General Accounts.— The Balance

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