Excerpt from Manual for Accountants, Canada, Vol. 1: Being the Questions Set by the Institute of Chartered Accountants, and the Answers Thereto, Forming a Text Book for Accountants, Book-Keepers, and Business Men The object of this work is primarily to supply candidates with a text book, which will assist them in preparing for their examinations, and while it has been produced in the form of questions and answers, yet it must not be taken as showing specimens of the answers required by the examiners, but rather as a guide and help 'for future students. T 0 have simply answered the questions as they would be in the time allotted at the examina tions referred to, would, no doubt, have been useful, but the object as afore said has been also to give to the public a text book, which deals with the subjects from a practical standpoint as well as the theoretical. The forms of accounts Shown in this book are for actual use, and the Mercantile House and the Office have been looked to for illustrations in preference to books. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.