H.—36.

Profit and Loss Account for the Year ended 31st March, 1927. Dr. £ s. d. Or. £ s. d. To Office salaries .. .. .. 6,261 16 11 By Balance from Trading Account .. 38,794 10 9 Repairs and alterations to buildings Storing and handling stationery for and plant .. .. .. 916 12 10 other Departments .. .. 651 19 2 Postages and telegrams .. .. 1,589 14 5 Commission on sale of publications .. 3,150 1 2 Freight (outward).. .. .. 1,486 1 6 Rent receivable .. .. .. 392 5 0 Insurance .. .. .. 185 13 9 Interest receivable .. .. 55 5 11 Exchange .. .. .. 7 16 5 Discounts allowed .. .. 70 2 6 Telephone rental .. .. .. 139 7 6 Medical services .. .. .. 169 9 0 Lighting (proportion) .. .. 40 0 0 Loss on saie of printing-machine .. 100 0 0 Proportion of rent, High Commissioner's Office .. .. .. .. 300 0 0 Office expenses .. .. 394 15 7 Audit fee .. .. .. 50 0 0 Wages—Charwomen and watchmen 2,193 15 4 Interest on capital .. .. 10,823 7 5 Depreciation .. .. .. 6,987 3 1 Balance carried down .. .. 11.328 5 9 • £43,044 2 0 £43,044 2 0 By Balance brought down .. .. £11,328 5 9 Notb.—lnterest at the rate of 4J per cent, has been charged on capital for which the Department has no parliamentary appropriation. Treasury Adjustment Account. £ s. d. £ s. d. To Balance Receipts and Payments By Interest on Capital Account .. 10,823 7 5 Account .. .. .. 37,188 4 6 Balance carried down .. .. 26,364 17 1 £37,188 4 6 £37,188 4 6 To Balance brought down .. .. £26,364 17 1 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. £ s. d. To Capital Account .. .. .. 240,519 6 9 By Buildings .. .. .. 46,000 0 0 Sundry creditors .. .. .. 6,874 8 2 Land .. .. .. .. 60,600 0 0 Wages accrued .. .. .. 417 18 7 Plant and machinery— Bad Debts Reserve Account .. 215 15 2 Composing plant 56110 7 Stock Suspense Account .. .. 8 14 9 Monotype plant 8,697 1 2 Cash Suspense Account .. .. 3 0 8 Addressograph plant 669 15 0 Depreciation Reserve Account .. 18,269 5 4 Printing plant 17,351 19 2 Losses to be Written Off Account .. 128 7 3 Binding plant 10,831 8 0 Balance, Profit and Loss Account .. 11,328 5 9 Litho plant .. 6 2 Photo plant .. 1,473 5 5 Stereotype plant 673 1 0 Engine-room plant 1,627 4 9 Miscellaneous plant 1,697 0 0 45,656 11 3 Motor-van .. .. .. 735 0 0 Furniture and office equipment .. 2,101 2 0 Type .. .. .. .. 8,089 9 9 Accessories— Composing Branch 3,388 4 7 Addressog raph 48 0 0 Branch Printing and Bind- 838 1 9 ing Branch Litho Branch .. 252 0 9 Stereotype Branch 8 17 6 Engine-room .. 17 13 3 Paper store .. 62 1 1 4,614 18 11 Treasury Adjustment Account .. 26,364 17 1 Sundry debtors .. .. .. 30,057 5 2 Writing-off Suspense Account .. 154 13 5 Suspense, s.s. " Northumberland ".. 1,208 19 0 Work in progress .. .. 4,149 5 8 Stock on hand .. .. .. 48,033 0 2 £277,765 2 5 £277,765 2 5 W. Hutchings, Acting Accountant. I hereby certify that the Receipts and Payment Account, 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, s übject to the above departmental notes. The following comment is appended. —The accounts do not include a charge for any portion of the Government subsidy paid to the Superannuation Fund.—G. F. C. Campbell, Controller and Auditor-General.

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