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large measure, be a work of supererogation. Moreover, we hope that the diagrams showing the relation between Factory and Commercial books will, with the numerous specimens the book contains, render the information we have to present of service to those who, while concerned in manufacture, and therefore interested in our subject, have not occasion to inquire closely into the practice of accounts.
The various Appendices dealing with the legal, financial, and other questions connected with factory administration are submitted in the belief that they will be regarded as indicative of matters calling for the careful consideration of those engaged in industrial pursuits.
NOTE TO THE FOURTH EDITION.
IN preparing this edition for the press we have thought it well to refer to some matters of factory routine and registration which have not been dealt with in former editions. The Appendices have also been brought as closely as possible up to date, Appendix E now containing a summary of the provisions of the Factory Acts of 1889 and 1891, as well as the earlier Acts.
We take the opportunity of again remarking (as on the occasion of the Third edition) how gratified we have been to observe the increased amount of attention which has been given, by Accountants and others interested in the routine of manufacturing establishments, to the subject treated of in this work, since the First edition was published in 1887. BEDFORD PARK, LONDON, W.
ing Profit or Loss on Individual Transactions—on
Initial Step in the Organization of a Factory.—The Utility
of a proper Wages System-it Minimises Error-Pre-