ACCOUNTS,

MERCANTILE, PARTNERSHIP, SOLICITOR'S, PRIVATE,
STEWARD'S, RECEIVER'S, EXECUTOR'S,

TRUSTEE'S, &c. &c. :

EXHIBITING A VIEW OF THE DISCREPANCIES BETWEEN
THE PRACTICE OF THE LAW AND OF MERCHANTS;
WITH A PLAN

FOR THE AMENDMENT OF THE LAW OF PARTNERSHIP,
BY WHICH SUCH DISCREPANCIES MAY BE

RECONCILED AND PARTNERSHIP

697.

THE ITALIAN METHOD OF BOOK-KEEPING, ACCORDING TO ITS ORIGINAL

FORM

Waste-book, 6.-Journal, 11.-Ledger, 15.- Opening the books,

18.-Profit and Loss, 19-Stock-taking, 24.-Balancing,

25.-Partnership, 32.

4-33

CHAPTER III.

THE ITALIAN METHOD, ACCORDING TO THE PRESENT PRACTICE...... 34-45

Subsidiary books, 36.-Cash-book, 36.-Petty Cash-book, 37.-

Bill-book, 38.—Day-book, 40.—Invoice-book inward, 40.

-Invoice-book outward, 41.—Sales-book, 41.—Adventure-

book, 42.-Account-current-book, 43.-Warehouse-ledger,

or Stock-book, 44.-Other books, 45.

SINGLE ENTRY

CHAPTER IV.

The difference between double and single entry, 46—What the

system of single entry really is, 52.-Accounts of retail

trades, 33.—Of solicitors, 55.-Private accounts, 59.

46-68

CHAPTER V.

PARTNERSHIP

Legal view of Partnership, 72.-Mercantile view, 72.-Discrepan-

cies between them, and incidents in which they differ, 72.-

Partnership articles, 79.--Importance of, 80.-Enumeration

of the matters and points to be regarded upon entering into

partnership, 82.

Difference between STOCK and CAPITAL, 91.-Adjustment of the

shares of partners in the capital.-Importance of, and

general confusion upon, this subject, 98.—Ditto, where an

old firm admits new partners, 105.

PARTNERSHIP PROPERTY, Interest of Partners in the, 112.-

Specific chattels, when adopted and when hired, 113.—

Realty of the firm, 118.-Difficulties and evasions of the law

respecting it, 119.-Difference between the legal and mer-

cantile practice, 120-Whether it passes to the real or per-

sonal representatives, 121.-Anomalous rule in bankruptcy

for the distribution of joint and separate estates, 125.-

Execution on partnership effects for separate debts, 129.

Allowances as between partners, 132.-Interest, 132.-Persons

receiving salaries out of the profits become responsible as

partners, 129.-Evasion of the rule, 139.

Duties of partners, 144.

Accounting clauses, 149.

Dissolution clauses, 153.-Grounds of dissolution, 154.-Methods

of winding up partnership concerns and disposing of the

effects, 157.

Disputes and arbitration clauses, 163.-Rules for construction of

partnership articles, 171.-Rule rendering a partner trading

after a dissolution with the joint capital liable to the retiring

partner for the profits made, 171.

CHAPTER VI.

AMENDMENT OF THE LAW OF PARTNERSHIP

Difficulties stated, 175.—Of suing and being sued, 177.—General

registration of partnerships examined, 179.-Recognition

by the courts of a firm as a firm proposed, 182.—Settle-

ment of partnership disputes and accounts, 186.-Different

opinions and recommendations, 188.-Remedies for all

these evils proposed, 194.-Suggestion by which all delay

in taking accounts in Chancery may be obviated, 196.-

Pages

69-174

.175-220