ABSTRACT
This chapter explains the form of Cost Book shown on page 689 of our current volume, are content to leave it to our readers whether it meets the requirements stated or not. This unfortunate artisan has generally a good deal to answer for, and doubtless deserves much of the blame that is cast upon him; but we put it to our contemporary whether it is likely that he would have set up "the Joint Stock Companies Act of 1866" had its contributor written "The Companies Act 1862". The curious feature is, however, that the "writer of intimate knowledge of his subject" is evidently not trusted to make his own reply. Accountants do not, of course, seek to deprive engineers, or anyone else, of their business, but the large experience and special knowledge of accountants make their advice upon matters of business-and especially in the record of business transactions-of no inconsiderable value.
