Spicer and Pegler's book-keeping and accounts.
- 17th ed. / by W.W. Bigg and R.E.G. Perrins.
- London : H.F.L., 1971.
- xii, 769 p. : forms ; 26 cm. + hbk.
Includes index.
Double entry book-keeping -- Total (or control) accounts and sectional balancing -- Provisions and reserves, depreciation etc. -- Manufacturing accounts: receipts and payments accounts and income and expenditure accounts, the preparation of accounts from incomplete records -- Goods on sale or return, consignment accounts etc. -- Bills of exchange, promissory notes etc. -- Partnership accounts -- Company accounts -- The accounts of holding companies -- Departmental accounts, branch accounts -- Mechanized and electronic accounting systems -- Bankruptcy, liqiudation and receivership accounts -- Miscellaneous accounts.