"N.Z. MANUAL OF ACCOUNTANCY AND COMMERCIAL LAW."

Otago Witness, Issue 2727, 20 June 1906, Page 13

"N.Z. MANUAL OF ACCOUNTANCY AND COMMERCIAL LAW."

We have received from the authors, Messrs T. H. Thompson and P. S. K. Macassey, a copy of the fourth edition of the New Zealand Manual of Accountancy and Commercial Law. It is now just three years since the first edition of this work was published, and the fact that three editions of ICOO each, and upwards of 500 of the fourth edition, have been sold since then speaks volumes -for the popularity of the work in commercial circles. For a New Zealand publication this success is unparalleled.

The first part of the work is devoted to book-keeping and accountancy questions covering tho requirements of all sorts of businesses, from that of the smallest retailer to the largest joint stock company, single entry, donble entry, company and partnership book-keeping, trustees and erecutors, accounts auditing, fraudulent bookkeeping, colonial. English, Continental, and Amercian methods of keeping accounts, definitions of commercial terms, and various forms of account books bring dealt with in the first 250 pages of the work. The second part of the book deals with the whole of the commercial law of the cobiy, the various New Zealand statutes affecting bailments, liens, partnerships, bills of exchange, promissory notes, bills of sale, mercantile, law, contractors and workmen's liens, workmen's wages, wages protection. wages attachment, trustees, sale of goods, bankruptcy, stamps, hire and purchase agreements, banks and bankers, workers' compensation for accidents, deceased persons' estates duties, administration of deceased persons' estates, company law, etc., being set forth in plain language, and indexod in handy form for accountants, bankers, merchants, retailers, farmers, contractors, etc. An appendix is added, containing a lengthy article on theoretical bookkeeping for students, in which five years' question papers of the Institute of Accountants of New Zealand, for the students' examination, have been dealt with. Tfre appendix includes also an article explairnhg various points in connection with inco^fe tax returns, and showing how they mas be made up from books, either efficiently tr inefficiently kept. A very full index is added to the work, which altogether totals -551 pages, demy octavo, and is published at the very reasonable price of £1. An improvement on the first edition is the institution of alternate special heading to the pagee, as well as the general headings of accountancy and commercial law. The book is well printed, bound in green cloth, g-ilt ttfcled, and reflects much credit on the printers, the Otairo Doily Times. Mr D. L." M'lnnes, of Elliot and M'Tnues, Wellington, sole agents for iho work in New Zealand, is at present in DuneOin, and orders may be left for him at the Excelsior Hotel, or with Mr T. H Thompson, public accountant, A.M. P. Build-