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PROVINCE OF BRITISH COLUMBIA. LIQUOR CONTROL BOARD. Statement of Accounts as at September 30th, 1921. British Columbia. Legislative Assembly [1921]

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 PROVINCE OF BRITISH COLUMBIA.
LIQUOR CONTROL BOARD.
Statement of Accounts as at September 30th, 1921. V 2
Liquor Control Board.
1921
LIQUOR CONTROL
BALANCE-SHEET AS AT
ASSETS.
CASH IN HAND AND IN BANKS    $   365,972 01
CASH  ADVANCES  TO   COMMISSIONERS,   WAREHOUSE  MANAGERS,   AUDITORS,   AND
VENDOR'S     80,128 50
ACCOUNTS   RECEIVABLE     3,613  15
STOCK IN HAND PER INVENTORY      1,849,477 20
REAL ESTATE     30,000 00
BUILDINGS     $120,000 00
Less depreciation            1,000 00
 119,000 00
EQUIPMENT     $  24,459 96
Less depreciation            1,'528 75
  22,931  21
FURNITURE AND FIXTURES    - $ 10,807 89
Less depreciation  403 74
 10,404 15
UNEXPIRED -INSURANCE—
General $    2,791  72
Fire         18,723 96
  21,515 68
$2,502,741 90
D.  R.  MACFARLANE,
Chief Accountant.
A.  M.  JOHNSON,
Ciiairman.
Victoria, B.C.,
November 22nd, 1921. 12 Geo. 5
Statement of Accounts.
V 3
BOARD.
SEPTEMBEK 30th, 1921.
LIABILITIES.
PROVINCIAL   TREASURY   DEPARTMENT,   ADVANCES      $1,438,650 S2
ACCOUNTS PAYABLE—
Trade accounts $313,346 11
Confiscated liquors        184,753  71
Furniture from Prohibition Commissioner's Office  976 25
Permit fees    '.       23,408 50
 522,484 57
$1,961,135 39
PROFIT AND LOSS ACCOUNT (UNDIVIDED PROFITS)          541,909 51
52,502,741  90
I have examined the accounts of the Liquor Control Board for the period ended September 30th, 1921.
No accounts have been set up covering the claims against transportation companies for loss and damage
to goods in transit.
'Refunds on licences have been made in accordance with the provisions of section 104 (2) of the
" Government Liquor Act," covering licences in force at the passing of the Act in the City of Vancouver,
but no provision has been made in the accounts for liabilities under this section.
Subject to the foregoing remarks, I hereby certify that the Balance-sheet appended hereto is properly
drawn up and in agreement w7ith the books of the Liquor Control Board as at September 30th, 1921.
A. N. MOUAT, C.A.,
Comptroller-General, Province of British Columbia. V 4 Liquor Control Board. 1921
TRADING ACCOUNT FOR THE PERIOD
TO MERCHANDISE  PURCHASED       $3,295,560 47
OPERATING COSTS-
WAREHOUSES—
Salaries    $ 24,675  39
Rent           7,493 75
Insurance    ,         3,767 '68
Telegraph and telephone  335 31
Light, water, and fuel    166 55
Alterations  and equipment            3,834  18
Ullage  699 19
Depreciation            1,778 51
Sundries         3,484 61
 $ 46,232  17
VENDORS—
Salaries    $ 69.072 11
Rents     10,534 02
Insurance    3,622 97
Telegraph and Telephone     700 93
Light, water, and fuel     650 79
Alterations, etc., rented (non-leasehold) premises  16,111 38
Depreciation     743 64
Sundries           6,707  65
 108,143 49
 154,375 66
HEAD OFFICE EXPENSES—
Administrative   salaries    $ 23,222 04
Travelling expenses    7,016 96
Interest on advances    28,605' 02
Rent    1,430 0O
Telegraph and telephone     1,185 95
Printing and stationery     18,648 96
Postage  1,835 85
Legal expenses  239 12
Bank charges     70 39
Guarantee bonds expired  167 3.8
Taxes  (local improvement)     89' 74
Depreciation     410 34
Sundries           1,429 67
  84,357  12
$3,534,293 25
BALANCE TRANSFERRED TO PROFIT AND LOSS ACCOUNT           541,544 94
$4,075,838 19 *
12 Geo. 5 Statement of Accounts. V 5
JUNE 15th TO SEPTEMBER 30th, 1921.
BY.   LIQUOR SALES       $2,228,918  17
Less discounts to druggists   $1,713 74
,,    Vendors' breakages       4,213 63
,,    Vendors' shortages        3,477 87
  9,405 24
  $2,219,512 93
OTHER INCOME—
Bank interest    $    1,923 40
Premium and exchange         1,570 75
Rents            2,843 75
Miscellaneous cash receipts    510 16
 6,848 00
STOCK ON HAND AS PER INVENTORY        1,849,477 20
$4,0T5v838  10 —! ~ ~ :~—I
V 6 Liquor Control Board. 1921
PROFIT AND LOSS ACCOUNT FOR THE
TO  SECRET SERVICE EXPENSES    ,$  10,598 72
MAINTENANCE OF PRISONERS           1,661  14
REFUND OF LICENCES, VANCOUVER          36,338 79
 $     48,598 65
BALANCE, NET PROFIT, CARRIED TO BALANCE-SHEET           541,606 51
$   590,205 16
A.  M.  JOHNSON,
Chairman. 12 Geo. 5 Statement of Accounts. V 7
PERIOD JUNE 15th TO SEPTEMBER 30th, 1921.
BY BALANCE FROM TRADING ACCOUNT      $   541,544 94
WAREHOUSE   LICENCES     $  48,000 00
TAXES REALIZED UNDER SECTION 55   :  660 22
  48,660 22
$   590,205 16
D. R.  MACFARLANE,
; Chief Accountant.
VICTORIA,  B.C.
Printed by William H. Cullix, Printer to the King's Most Excellent Majesty.
1922.    * 

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