Excerpt from Factory Accounts, Their Principles and Practice: A Handbook for Accountants and Manufacturers It is not necessary to convince men of business of the advantages and importance of correct mercantile book keeping; but as regards their factories and warehouses they are for the most part content to accept accounts which are not capable of scientific verification. Such accounts can only be regarded as memoranda of trans actions. Our aim has been to Show not only that as great a degree of accuracy can be attained in factory book keeping as in commercial accounts, but that the books of a manufacturing business can scarcely be said to be complete and reliable unless they are supplemented by, and to a large extent based upon, the accounts special to a factory. 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.