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American Accountants' manual

VOLUME II
IN CONCISE FORM, ELUCIDATED BY AUTHOR'S COMMENTARIES
UPON THE TECHNIQUE AND EXPRESSION OF MODERN ACCOUNTING.
DESIGNED AS A MANUAL TO IMPART THE HIGHER LOGICAL AND
SCIENTIFIC CONCEPTION OF THE SUBJECT NOW LEGALLY RECOG-
NIZED TO BE ABOVE AND SUPPLEMENTARY TO COUNTING HOUSE
BOOKKEEPING.
AN AMERICAN REFERENCE TEXT BOOK AND STANDARD

FOR
PROFESSIONAL ACCOUNTANTS-BANKERS-- JUDICIARY-LAW-
YERS-CORPORATIONS--ACCOUNTANT STUDENTS-MANUFAC-
TURING AND VARIED BUSINESS CONCERNS--ADAPTED FOR
UNIVERSITIES--COLLEGES -- ACADEMIES AND COMMERCIAL
SCHOOLS.

QUALIFIES FOR
Certified Public Accountant Examinations in Any State

BY

FRANK BROAKER, C.P.A. NO. I

University of the State of New York,
DEAN OF THE CERTIFIED PUBLIC ACCOUNTANT PROFESSION

Through whose efforts Accountancy was legally recognized as a learned
profession. To whom was granted by the Honorable the Regents of the
University of the state of New York the first C. P. A. Certifcate issued
in the United States. The first New York State Examiner of Certified
Public Accountants, Originator of the C. P. A. Examination Subjects
Theory of Account Practical Accounting-Auditing and Commerical
Law, now uniformly adopted by all States. Ex-President American As-
sociation of Public Accountants, Member National Association of Certified
Public Accountant Exunriners-National Society of Certified Public Ac-
countants in the United States. New York State Society of Certified
Public Accountants. Author "The American Accountants Manual," the
first standard text book used by leading Universities and Colleges;
The Technique of Accountics." 80 Parts, etc.
THEORY OF ACCOUNTS

ADDITING
COMMERCIAL LAW

PRACTICAL ACCOUNTING The questions in THEORY and AUDITING are selected as the most important from the C. P. A. examinations, with Mr. Broaker's answers technically defined and practically elucidated, comprehending many useful suggestions. PRACTICAL ACCOUNTING FORMS are fully explained with special thesis on each of many important subjects., COMMERCIAL LAW, explanation and reason of the law rather than the law itself for professional accountants and business men.

EQUIVALENT TO FIVE YEARS' SCIENTIFIC COURSE.

INPORTED BIBLE PAPER--1,000 PAGIOS--6x9-BLACK DE LUXE FLEXIBLE LEATHERED COVER-BOOK MARK-INDI

VIDUALITY EVIDENCED BY LETTERING IN GOLD
EDITION SUBSCRIBER'S NAME OY FRONT COVER OF BOOK-

PAGES GILT ON THREE SIDES.
Thickness of book only PRICE, TEN DOLLARS, DELIVERED.

144 inches.
CHECKS, POST OFFICE OR EXPRESS MONEY ORDERS, T.EGISTERED
LETTER, to the order of FRANK BROAKER, C. P. A., and addressed to

WALTER C. ALLERS, Sec’y, 71 West 23d St. Masonic Temple Building 50 West 24th St.

NEW YORK

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VAS
The Master "Six” of

Them All

$2175 F.0.b. Detroit

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What other makers are still striving for we give Salient Features of the New you in the New Chalmers “Six."

Chalmers “Six" To the best features of the costliest cars we Six-cylinder motor, have added these crowning triumphs:

type 4 in.x512 in. 40-63 h.P.

All moving parts enclosed.

Bosch Magneto. Silenco at all speeds: silence that lasts.

Electric starter-Entz

Srs. Many cars that are quiet at ten miles an hour kick up a lot of tem, built in Ohalmers shopa noise at thirty. Watch the speedometer of the new Chalmers "Six"; Non-stallable motor.

30-40-50 miles an hour without a murmur from our big ovad Full electric lights. camps or enclosed valves.

132-inch wheel base.

Molded oval fenders. Sustained power: even after years of use.

Gasoline tank and tire carThis motor, Ilke the trained athlete, grows better by action. With

rier on rear clean tunning its Thingsten steel valves there's no warping-10. leaking-no power

boards, wasted, Think of the years of extra service this motor will give. Left drive and center con

trol-enter from either side, No vibration; comfort and long life.

36x44-inch tires and ConThe smoothness of the "Six” saves wear on car and passengers

tinental demountable

rims. The explosions in the six cylinders gire an unbroken stream of power. This smoothness and economy adds years to the car's life.

Four forward speed trans

mission, Extremo flexibility: without intricate gearing.

Underslung, sear. springs;

main leaf of Vanadium steel. You'll find you can do nearly everything on "high.” This does away with gear shifting almost entirely. With this "Sir" any sup

Tapered bonnet and stream

line body. plementary gear mechanism would be useless,

Chalmers patented doors.
A Non-Stallable Motor.

Full equipment
Chalmers

silk mobair top,
This motor will never go dead in the crowded city traffic. Even
if the driver should cut off the gas accidentally, the electric starter,

quick acting storm curtains.

Warner speedometer, one extra always on duty, keeps the motor running-won't let it stop. This is demountable rim, electric horti, the greatest feature of safety and convenience put on a car in the pump, tools, etc. last five years.

Models and Priors These features mean far more than the luxury Fonr Passenger

Roadster they bring. They mean no wear-no waste of power

Five Passenger

Six Passenger. -no depreciation. A car that lacks them may cost

Coupe

Limousine you loss to buy-but will cost you more to keep.

Fully equippeds.0.0.Detroit. When once you know the years of extra Let it tell its own story in deeds. service these features add, you'll wonder how Let us send

you literature showing why we give them at the price, $2,175.

the New Chalmers “Six" is the master Go ride in this car at our dealers.

motor of them all. Write to-day.

—including

8217. 8217 82176 82273 $28.50 $3600

Chalmers Motor Company. Detroit

II

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4 The Greatest 4-Cylinder of Them All

rear.

&

For the past two seasons the "Thirty-Six” has been ar. These Features Not Found knowledged the best four-cylinder value on the market. in Any Other Car at Ten thousand cars of this model in daily service have built This Price

up its reputation for endurance, easy riding, mechanical

smoothness, convenience, luxury and economy. Long-Stroke Motor (414 In. 344 in.).

The 1914 “Thirty-Six” is more than ever before a won23-gal, Gasoline Tank in derful value. Fine new features have been added; there

have been material improvements in design, yet the price Chalmers Sell-Starter. is only $1775. Gray Davis Electric Lights,

Molded Full Oval Fenders. Adjustable Electric Dash

Fenders of an entirely new molded oval design-very Ligbt. Power Tire Inflater.

popular abroad—are a feature of the “Thirty-six.” They Clean Running Boards.

not only add to the graceful appearance of the car, but Warner Speedometer.

afford great er protection from dust and mud. These beauRain Vision Windshield. liful fenders are a distinctive 1914 improvement which Dash Adjustment for Car- you will be unable to get on any other car at the price. buretor.

Gas Tank and Tires in Rear.
New Design Molded Oval
Fenders.

The entire car has been made more clean-cut and snappy Pour

forward Speed in appearance. The gasoline tank and spare tires are Transmission.

now carried at the rear, giving that much-desired a ppear. Non-rattling Tire Carrier

ance of length, clean running boards and better riding in rear, Gasoline Gauge.

qualities. 11-inch Upholstery.

The new car is designed for utmost strength and safety. Continental Demountable Axles are of nickel-steel; the double drop frame is un

usually heavy. Steering connections are all dropforgings. Gennine Turkish Cushions Brakes are of maximum strength and power, 25 times as Chalmers Silk Mohair Top. strong in proportion as the brakes of a locomotive. 36-in. I 4-in. Tires, Gasoline Pressure System.

See this new “Thirty-Six” at our dealers and you will be convinced that it is a most unusual value at the price.

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Rims.

Chalmers Motor Company. Detroit

How Is Your Tongue ?
Does Your Mirror Flash
Back the Story of a

Disordered System?

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If your eyes are du)], your
expression listless, your skin
actually tired, and above all
if your tongue is coated-
then your system is out of
order. This may mean:

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Constipation Indigestion Biliousness

Jaundice Liver Trouble, Etc. You must do something. Neglect carries many into that system-poisoned condition known as auto-intoxication—the cumulative effect of non-assimilated toxins in the body. Get rid of them. Use

PARTOLA

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New York City..

THE DOCTOR IN CANDY FORM
Proven reliable and harmless by countless thousands. PARTOLA
Clears your system and leaves your stomach healthy

COMPANY
and calm. A remarkable Laxative Blood Purifier.
Gentle in action, non-distressing and very pleasant 160 Second Ave.,
to take. Removes such waste matter as nature
intended.
Partola, taken regularly 3 or 4 times a week, (stamps or coin): for

which please send me a will keep you in splendid physical condition. Your entire appearance willbene

page book, "How Are You?" fit. Sold under definite guarantees.

Name... At all druggists, 25c, 50c and $1 a box

PARTOLA COMPANY 160 Second Avenue New York

Gentlemen:
Enclosed find

250

box of Partola and your valuable. illustrated 100.

Address.

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