AGENTS FOR-
PRICE, WATERHOUSE & CO. LOWE, BINGHAM & THOMSONS.
SHANGHAI, TOKYO & KOBE
LOWE. BINGHAM & MATTHEWS,
SINGAPORE.
OUR REFERENCE
0/R-08
LOWE, BINGHAM & MATTHEWS.
CHARTERED ACCOUNTANTS
ARCHIBALD RITCHIE, C.A.
DAVID SCOTT ROBB, C.A.
SIDNEY SAMUEL GORDON, C.A.
CHARLES GOW SMITH, C.A.
TELEPHONE- 28106
CABLES- "LOWEBINGHAMS”.
7, QUEEN'S ROAD CENTRAL
18th January 1951
HONG KONG
The Director,
The Department of Supplies & Distribution,
Mercantile Bank Building,
HONG KONG.
Sir,
DEPARTMENT OF SUPPLIES, TRADE & INDUSTRY
CIVIL ADMINISTRATION ACCOUNTS
In the light of further explanations given to
us and of subsequent instructions received by the Depart-
ment affecting the closing entries of the accounts, we
consider it appropriate to modify our Report dated 12th
September, 1950. For simplicity of reference this Report
is now submitted in a form which consolidates our Report
of 12th September, 1950, with the modifications arising
out of these further explanations and instructions.
In accordance with your instructions we have,
since April, 1948, supervised and assisted your staff in
the maintenance of the Department's accounts for the period 1st May, 1946, to 31st March, 1950, in respect of
the following Sections :
MARKETING
RICE
FUEL (Coal & Firewood)
JAPAN TRADE
INDUSTRY
The accounts of these Sections are dealt with
individually later in this report.
No books of account were available in respect
of the transactions of the Sections dealing with :-
39
No comments yet.
Private notes are available after approval.