{
L. 4
LOWE, BINGHAM & MATTHEWS.
CHARTERED
ACCOUNTANTS
AGENTS FOR-
PRICE, WATERHOUSE & CO.
LOWE, BINGHAM & THOMSONS.
SHANGHAI, TOKYO & KOBE.
LOWE, BINGHAM & MATTHEWS.
NGAPORE.
ARCHIBALD RITCHIE, C.A.
DAVID SCOTT ROBB, C.A.
SIDNEY SAMUEL GORDON, C.A.
CHARLES GOW SMITH, C.A.
OUR REFERENCE
Our Ref: SBM
The Officer-in-Charge,
Government Wholesale
Vegetable Market,
Reclamation Street,
KOWLOON.
TELEPHONE- 2 8 10 6
CABLES "LOWEBINGHAMS"
17
7. QUEEN'S ROAD CENTRAL
HONG KONG,
5th August, 1949.
Dear Sir,
In accordance with your instructions, we have
audited the books and accounting records of the Government
Wholesale Vegetable Market as written up from returns re-
ceived from the Kowloon Market and New Territories Depots
for the year ended 31st March, 1949. The books of the
organisation are maintained by the Accountant of the Agri-
cultural Department, Post Office Building, and we have
made a thorough test-check to satisfy ourselves that the
returns have been properly incorporated therein. Whilst
we have not carried out an audit of the Kowloon Market and
New Territories Depots' records, we attended the Kowloon
Market and New Territories Depots and carried out such
examination as we considered necessary to satisfy ourselves
that proper records were in existence.
We now submit a Balance Sheet as at 31st March,
1949, with the relative Trading and Income and Expenditure
Accounts, and we have to make the following comments there on:-
I
BALANCE SHEET
1.
LIABILITIES
Accounts Payable
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