[65] Ch. 59 of the Consolidated Laws (Ch. 61, Laws 1909).
[66] Lee v. Neuchatel Asphalte Co.
[67] George Lisle in “Accounting in Theory and Practice.”
[68] In “Accounting Practice and Procedure.”
[69] Credits in red ink.
[70] This item comprised 5 drafts, of £10,000 each, at 4.75, 4.7575, 4.74875, 4.7625, and 4.78 respectively.
[71] This also may be kept in both currencies if desired and only totals carried in the London Control account.
[72] “In Symbols.”
[73] Intercompany profit between Z and Y.
[74] Subtraction item, usually shown in red.