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FOR ACCOUNTANTS.

CANADA.

VOLUME 1.

BEING THE QUESTIONS SET BY THE INSTITUTE OF CHARTERED
ACCOUNTANTS, AND THE ANSWERS THERETO, FORMING А
TEXT BOOK FOR ACCOUNTANTS, BOOK-KEEPERS,

AND BUSINESS MEN.

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1899.
PRESS OF DOUGLAS FORD, LOMBARD STREET, TORONTO.

Entered according to Act of Parliament of Canada, by Wilton C. EDDIS, F.C.A.,

at the Department of Agriculture, Ottawa, March, 1899.

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L.C.

PREFACE.

TH

HE Institute of Chartered Accountants has for many years endeavored

to raise the standard of Accountancy work in Canada, and with this

object in view, has held periodically examinations, as a means of testing the knowledge and experience of those students who have wished to obtain its diplomas and honors. The standing of the Chartered Accountant is at the present time fully recognized and appreciated by the business community, and as this title can now only be obtained by passing the Institute's examinations, subject to other qualifications as laid down in its by-laws, it has necessarily created a demand for publications bearing on the subjects on which such candidates are examined. The Institute of Chartered Accountants of Ontario is conducted on similar lines to the English Institute, and its diplomas conferred on those, who have passed its examinations, are highly prized and duly recognized all over this continent.

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. To have simply answered the questions as they would be in the time allotted at the examinations referred to, would, no doubt, have been useful, but the object as aforesaid has been also to give to the public a text book, which deals with thə 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.

The Editor, in publishing this book, desires to express his acknowledgements for the work done by Mr. David Hoskin, C.A., of Toronto, in writing the answers to the Intermediate questions. It may be mentioned that Mr. Hoskins has been rery successful in preparing candidates for the Institute Examinations.

(iii.)

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