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Corporation Accounting

AND

CORPORATION LAW

A COMPLETE EXPOSITION OF THE SCIENCE OF CORPORATION ACCOUNTING,

BOTH IN THEORY AND PRACTICE, WITH A DIGEST OF

THE CORPORATION LAWS OF ALL THE STATES

AND A VALUABLE TREATISE ON

STOCK EXCHANGES

Containing the rules of the New York Stock Exchange, the San Francisco
Stock and Exchange Board, The California Oil Exchange

and The Producers' Oil Exchange,

ALSO THE COST AND MANNER OF LISTING STOCKS, THE METHODS OF OPERATING

AND A DICTIONARY OF ALL THE TERMS USED BY BROKERS ON EXCHANGE.

It also contains every form of book used by corporations and elucidates the man-
ner of keeping them. Illustrates five forms of Stock Ledger, how to
open and close corporation books, how to change partnerships

to corporations and how to consolidate corporations, &c.
It defines every form of Stock and Bond known to the Commercial and Financial
world. It omits nothing pertaining to Corporations. It is complete,

concise, practical and invaluable to the accountant.

PUBLISHED BY

J. J. RAHILL
Cashier and Head Book-keeper for Fresno Republican Publishing Company

FRESNO, CAL.

1899

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Entered according to Act of Congress, in the year 1899.

By J. J. RAHILL, in the office of the Librarian of Congress, at Washington. P.R. S.

PREFACE.

Talking with a friend a little over four months ago, on the multiplicity of corporations, I expressed the opinion that a book devoted exclusively to Corporation Accounting and Corporation Law should find favor among accountants and others interested in corporations. He shared my conviction and strongly advised me to set about the publication of such a book. This little volume is the result of my labors, performed chiefly at night.

There are hundreds of books devoted to book-keeping in general, but none that I know of devoted entirely to this important branch of the science of book-keeping. That this is not complete I own, that it has its shortcomings I confess, but I trust it will not be judged by its shortcomings but rather by such merit as may be found in it. I have endeavored to make this work more than interesting. My aim has been to make it instructive and useful to the large number of good book-keepers who have not had practical training in this branch of accounting. No one man knows all there is to be known of any science and I do not claim to be a master of this, therefore I invite, and will appreciate friendly criticism and endeavor to profit by it in the future.

Stock Exchanges are so interwoven with Stock Companies that they necessarily form a part of this work and constitute one of its most interesting features. A digest of the laws of all the states is also a unique and very valuable appendix.

That this work will meet with the approval of those for whom it is intended and prove of some value to the profession, is the sincere wish of

THE AUTHOR.

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