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Excerpt from Mine Accounts and Mining Book-Keeping: A Manual for the Use of Students, Managers of Metalliferous Mines and Collieries, and Other Interested in Mining This book is the outcome of a short course of Lectures on Mine Accounts delivered at the Royal College of Science, London. Both the lectures and the book were suggested by Dr. Le Neve Foster, who, in spite of numerous and urgent duties, has given me most valuable aid in preparing the present treatise. In getting together materials I have been generously assisted by many friends. In addition to the acknowledgments made in footnotes, I would especially thank Mr. Bedford M'Neill, A.R.S.M., and Mr. T. H. Everett for kindly criticism and help. Chapter X. has been carefully revised by Mr. Alfred Smart, of the firm of Messrs. W. F. Smart & Son, Chartered Accountants; and Mr. L. H. Cooke, A.R.S.M., has rendered important service in reading the proofs. I would impress upon the student that the book-keeping forms employed must always be thoroughly adapted to the circumstances of each individual mine. Although the illustrative examples are numerous, and have been taken, almost invariably, from actual practice, yet they must only be looked upon as suggestive, and must not be rigidly copied without considering whether some modification should not be introduced to meet the requirements of the particular case in point. 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 cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; an