Municipal book Keeping

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, 44 Card ledgers, 96 Cash basis of accounts, 4 Cash capital balances unspent, 52 record of payments, 20 record of receipts, 19 Classification of accounts, 2 Collection account of rates, 27 Collectors of special rates, 19 Committees' estimates, 84 Consolidated loans fund, accu- mulations, 50 balance sheet, 48, 112 book entries, 49 Control over expenditure, 12, 84 119 120 INDEX Cost accounts, book-keeping re- cords, 75 , definition, 72 , direct and indirect charges, 74 , expenditure, 73 , incorp...oration into main system, 76 , local authority, 73 , object of keeping, 72 , operating costs, 72, 73, 78 , terminal costs, 72, 73 County Council expenses, 28 Creditors' accounts, 9, 21 DEBTORS' accounts, 21 Depreciation, 80 District auditor, 14 fund, 26 Double-account system, 41, application of, 89 Double entry, results obtained from, 3 , rules for posting by, 3 , theory of, 2 EDUCATION accounts, 64 Electricity accounts, 32 Estimates for rates, 11, 84 Examination books recommen- ded, 102 , Institute of Municipal Trea- surers, 101 , legal questions, 104 .

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