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Excerpt from Mines Accounting and Management The primary object of this work is to provide mining students attending the course provided by the The Imperial College of Science and Technology with a short handbook, which will explain to them the manner in which the various transactions involved in carrying on a mining undertaking should be recorded in the accounts, or records, kept upon the spot; and how the information thus recorded is ultimately transmitted to the headquarters of the company to which the mine belongs. For this purpose, it has not been considered necessary to explain any very elaborate and complete system of double-entry account-keeping, such as would naturally be employed in connection with mining undertakings operating upon a large scale, and therefore with a numerous and well-organised staff. Wherever there is in existence a complete system of account-keeping, the Mines Manager cannot do better than to study its working, and continue it upon the lines already laid down. Where the Mines Manager - particularly the young Mines Manager - is more likely to want guidance, is when he is operating a comparatively small concern, the accounts of which have not already been formulated by an expert. In such cases he may even find himself having to combine the functions of Mines Accountant with those of Mines Manager; certainly he is likely to find himself in the position that, in order to secure a proper control of events, he must needs familiarise himself with the records sent home to headquarters, as well as with the actual operations embarked upon on the spot. 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 ca