B.—l [Pt. IY].

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Stores Summary Account. Expenditure. £ s. d. | Income. £ s. d. To Balance (loss) from Wellington Central Store By Balance (profit) from — Account .. .. .. .. 482 5 6 Auckland Branch Store Account .. .. 103 4 1 Factory Account .. .. .. .. 14110 Balance carried to Special Schools Summary Account .. .. .. .. 364 10 5 £482 5 C £482 5 6 SPECIAL SCHOOLS. — STORES. Central Store, Wellington. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. j Cr. £ s. d. To Stock, Ist April, 1926 .. .. .. 4,726 17 7 | By Sales, including issues to institutions, &o. .. 6,564 8 10 Purchases and issues from factory .. .. 4,473 11 2 j Stock at 31st March, 1927 .. .. .. 3,300 19 1 Balance (gross profit) carried down .. .. 664 19 2 £9,865 7 11 I £9,865 7 11 Profit and Loss Account. Dr. £ s. d. j Cr. £ s. d. To Head Office administration charges .. .. 50 0 0 By Balance brought down .. .. .. 664 19 2 Salaries and wages.. .. .. .. 515 0 0 Balance carried to Stores Summary Account .. 482 5 6 Rent . . .. .. .. .. 64 0 0 Outward freight .. .. .. .. 35 1 3 Fire insurance on stock .. .. .. 32 12 10 Cleaning, lighting, heating, &c. .. .. 50 4 6 Removal expenses .. .. .. 23 7 3 Telephones .. .. .. .. 5 13 9 Repairs .. .. .. .. .. 460 £ s. d. Depreciation on fittings . . 15 0 0 Additional depreciation on fittings 161 19 1 176 19 1 Interest on capital .. .. .. 190 0 0 £1,147 4 8 £1,147 4 8 Branch Store, Auckland. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stock, Ist April, 1926 .. .. .. 734 17 10 : By Issues to institutions, &o. .. .. .. 1,628 19 10 Purchases and transfers from Wellington stores 1,304 19 0 Stock at 31st March, 1927 .. .. 623 1 1 Balance carried down .. . . .. 212 4 1 £2,252 0 11 ! £2,252 0 11 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Head Office administration charges .. .. 5 0 0 By Balance brought down .. .. .. 212 4 1 Salaries .. .. .. .. .. 50 0 0 Rent .. .. .. .. .. 17 0 0 Depreciation on fittings .. .. .. 4 0 0 Interest on capital .. .. .. 33 0 0 Balance carried to Stores Summary Account .. 103 4 1 £212 4 1 £212 4 1 Factory, Wellington. Trading Account for the Year ended 31st March, 1927. Dr. £ s. d. Cr. £ s. d. To Stocks of material and unfinished work at Ist By Goods manufactured and issued .. .. 2,61'1 4 4 April, 1926 .. . . .. .. 557 17 5 ' Sale of rags .. .. .. .. 3 17 3 Issues from Central Store .. .. .. 1,534 2 3 ; Stock (material) at 31st March, 1927 .. 219 6 Wages .. .. .. .. .. 608 11 6 Stock (partly manufactured) at 31st March, 1927 171 18 3 Balance carried down .. .. .. 89 8 2 £2,789 19 4 £2,789 19 4 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Repairs to plant, &e. .. .. .. 16 15 6 By Balance brought down .. .. .. 89 8 2 Power and light .. .. .. .. 316 2 Adjustment of expenditure of previous year .. 36 0 6 Rent .. .. .. •. .. 30 0 0 Depreciation on plant, &c. .. .. .. 24 0 0 Head Office administration charges .. .. 15 0 0 Sundries .. .. .. ... .. 060 Interest on capital .. . . .. 210 0 Balance (profit) carried to Stores Summary Account .. .. .. .. 14 11 0 £125 8 8 £125 8 8

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