H.—36

Profit and Loss Account for the Year ended 31st March, 1923. Dr. £ s. d. Or. £ s. d. To Office salaries .. .. .. 5,208 4 4 By Balance from Trading Account .. 22,503 5 3 Repairs to buildings and plant .. .. 1,322 0 0 Storing and handling stationery for other Postages and telegrams .. .. 1,473 9 7 Departments .. .. ■■ 013 9 2 Freight (outward) .. .. .. 895 0 1 Commission on sales of publications, &c... 3,201 2 1 Insurance .. .. .. .. 202 12 9 Rent receivable .. .. .. 236 0 0 Exchange .. .. .. .. 60 710 Discount, allowed .. .. .. 108 18 8 Telephone rentals .. .. .. 82 7 5 Medical services .. .. .. 126 19 6 Lighting (proportion) .. .. .. 34 0 0 Proportion rent, High Commissioner's Office 150 0 0 Office expenses .. .. .. 272 7 7 Audit fee .. .. .. 50 0 0 Wages, charwomen and messengers .. 2,338 15 1 Printing Public Service Official Circular .. 30 3 4 Bad debts reserve .. .. .. 100 0 0 Depreciation on buildings and plant .. 2,612 15 3 Interest on capital .. .. .. 10,47310 0 Balance carried down .. .. .. 1,011 18 1 £26,553 16 6 £26.553 16 6 Treasury Adjustment Account. 1922. 1922. Mar. 31. £ s. d. Mar. 31. £ s. d. To Education Department for subscriptions, By Repairs buildings and plant (Public Works) 502 11 6 Public Service Circular .. .. 33 15 0 Interest Account .. .. .. 10,473 1.0 0 Wages, Stamp Branch, transferred .. 5,055 411 Audit Fee Account .. .. .. 50 0 0 Cost of printing Kahiti, transferred .. 2,191 11 3 Unauthorized Expenditure Account .. 703 6 1 Balance, Receipts and Payments Account 49,806 17 0 Balance .. .. .. .. 45,358 0 1 £57,087 8 2 £57,087 S 2 Balance-sheet as at 31 st March, 1923. Liabilities. £ s. d. Assets. £ s. d. £ s. d. Capital Account .. .. .. 232,745 10 8 Buildings .. .. ..45,080 0 0 Sundry creditors .. .. .. 3,705 10 3 Less depreciation .. .. 901 12 0 Wages accrued .. .. .. 448 3 0 44,178 8 0 Bad Debts Reserve Account .. .. 241 3 11 Land .. .. .. .. 00,000 0 0 Balance Profit and Loss Account .. .. 3,011 18 1 Printing plant .. .. 18,140 0 0 Binding plant .. .. 5,419 12 3 Litho and photo plant .. 2,344 11 10 Engine-room plant .. .. 417 5 9 20,327 9 10 Add purchases .. .. 845 13 2 27,173 3 0 Less sales .. .. 378 0 2 20,794 10 10 Less depreciation .. 1,339 14 9 25,455 2 1 Type .. .. .. 0,848 2 2 Add purchases .. .. 253 8 4 7,101 10 0 Less sales .. .. 40 0 0 7,001 4 0 Less depreciation .. 353 1 3 0,708 3 3 Furniture .. .. .. 302 15 3 Add purchases .. .. 4 8 9 367 4 0 less depreciation '.. 18 7 3 348 10 9 Sundry debtors .. .. .. 15,041 7 0 Treasury Adjustment Account .. 45,358 0 1 Stock on hand .. .. ~ 40,522 8 9 £238,212 5 11 £238,212 5 11 H. M. C. Robertson, Accountant. I hereby certify that the Statement of Receipts and Payments, Trading Account, Profit and Loss Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. G. F. C. Campbell, Controller and Auditor-General.

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