Volume 5 — INDEX
Reading edition
The page numbers of this volume will be found at the bottom of the
pages; the numbers at the top refer only to the section.
A
Abstract of sales 1
Accounting forms, special 146-161
cash books 155
ledgers 147
balance 152
card 148
loose-leaf 147
tabular 152
pay-roll records 160
tabular sales book 157
Accounts with trust provisions 180
Adding machine and cylinder billing machine combined 301
Adding machine and typewriter combined 289
B
Back orders 262
Balance ledgers 152
with two balance columns 154
with two credit columns 154
for installment accounts 155
Bearing the market 229
Bid price 229
Billing machine
development of 242
how to handle orders and bills on 280
Smith Premier 300
Billing and order recording 235-301
acknowledgment of order to salesman 268
analysis of quantities and amounts 257
back orders 262
billing machine 241
carbon paper 277
colored sheets 288
compound forms 290
computing machines in connection with 286
duplicate invoices 253
320goods purchased outside 258
information on sales sheet not on invoice 257
loose-leaf sales sheets and invoices 244
manifolding, machines for 239
order form 266
reference information 289
retail dry goods billing 292
split orders 264
stationery 269
traffic department records 256
unit billing 260
Blinds 280
Board of trade terms, glossary of 229-232
Book inventories 134
Borrowing stock 229
Boston bank ledger 152
Break in the market 229
Broken lot 229
Brokerage concern, legitimate 198
Broker's commission 197
Bucket shops 197, 229
Bulls and bears 196
Buy at market 229
Buyer's option 229
Buying order 230
C
Cables 230
"Call" 230
Card ledgers 148
Carbon paper 277
color 277
copy 279
finish 277
four-pound 278
full 279
pen 279
pencil 279
seven-pound 278
ten-pound 278
troubles and remedies 279
wearing quality 280
Carrying charges 230
Cash book 15, 155
Cash grain 230
Cash received book 49
Check register 45, 227
321Clearing house 199
Colored sheet system for billing and order recording 288
Commission accounts 60-83
actual sales, treatment of 68
cash book 77
consignment 62
consignment ledger 77
exercise 76
manufacturer's agent 60
merchandise broker 60
produce shipper's books 63
receiving book 77
sales book 77
sample transactions 69, 78
shipments 61
shipper's trading account 68
Commission, executor's 168
Commissions 230
Commodities handled by brokers 200
Comparative statements 129
book inventories 134
proof without trial balance 131
reverse or slip posting 143
trial balance 129
Computing machines, use of, in connection with billing 286
Consignment 62
commission account 63
principal's account 62
Controlling accounts 12
"Cornering the market" 200
"Curb" 230
Curbstone broker 230
Customers' ledger 220
Customer's statement 224
Cylinder billing machines 241
D
Debit and credit rules 93
Debit and credit slip 206
"Delivery" 230
Designing stationery 273
"Dividend" 230
"Dump" 230
E
"Even" 230
Executor's accounts 163
classification 168
commissions 168
form of 166
sample accounts 169
schedules 164
322Expense account, subdivision of 16
F
Flat-bed billing machines 241
"Flurry" 230
Forms
abstract of sales, departmental 43, 57
accounting of an executor 186
balance form for general ledger 222
balance form of ledger card 151
balance ledger for installment accounts 155
balance ledger with two balance columns 154
balance sheet and trial balance of general ledger 37
billing of invoicing loose-leaf sales book 249
Boston bank ledger 153
broker's general cash book 213
broker's statement to a customer 223
cash journal 156
columnar 27
for commission business 66, 72
cash received book 48
check register 228
check register and cash expenditure book 47, 58
colored sheet system for billing and order recording 291
commercial tabular ledger 153
commission merchant's
cash journal 81
consignment and sales ledger 82
general ledger 83
journal 80
receiving book 80
sales book 80
compound forms showing invoice and office records 293
credit slip given to customer by broker 206
customers' ledger, variety of rulings for 219
daily advice of purchase or sale rendered to customers 210
daily sales journal or record of grain sales 208
daily sales journal or record of stock sales 207
deficiency account which shows causes of loss 191
departmental pay-roll record for piece work and day workers 159
executor's account of cash receipts and disbursements 173
executor's accounts with trust provisions 181-185
323executor's journal 172
general ledger 33-35, 227
information on sales sheet not on invoice 259
invoice for use on billing machine 247
journal entries, adjusting 25
journal entries to change to double entry 119
ledger with accounts classified 139-143
ledger after changing to double entry 120
ledger with two credit columns 154
ledger account of each stock handled 218
ledger account of an executor, classified 174
ledger card for dentists 149
ledger card for publishers 150
ledger proof without a trial balance 144
loose-leaf ledger 148
loose-leaf sales sheet 248
loose-leaf sales sheet and invoices 246
loose-leaf sales sheet and invoices with columns for distribution of labor and stock 254
loose-leaf stock ledger 136
memorandum of deposit with broker to secure contracts 203
monthly posting proof sheet 145
monthly statements, retail dry goods houses 297
office cash disbursements, detailed record of 215
opening entry in journal 24
order blank 14
order and sales record 53-56
order and sales record combined 42
pay-roll and check register combined 161
petty cash voucher 17
proof of single entry ledger 107
purchase book and journal, columnar 71
purchase and general ledgers 32
record of loans payable during each month 225
record of margin balances to protect customer's account 216
record of stocks in hands of broker 211
requisition forms for order handling 267
sales book and invoice register 26
sales ledger 29
sales and purchase ledgers 31
sales journal with adjustment column 158
sales journal arranged for distribution to two ledgers 251
sales recapitulation sheet 158
sales sheet for analyzing quantities and amounts of goods 257
sales sheet for condensed billing 255
schedule filed by an executor 177
shipment book 63, 70
324shipment ledger for commission business 65
shipper's cash journal 59
shipper's general ledger 74
shipper's purchase and shipment ledger 73
single entry cash book 103
single entry journal 100-102
single entry ledger 104-106
single entry partnership ledger 113-117
single entry profit and loss statement 108
special journal used by grain commission company 209
split-order schemes, forms for 265
statement of affairs of a bankrupt 189
statement of sales and purchase ledger 36
stationery properly designed 276
stock ledger card 136
stock ledger card and indexes 137
storage charges statement 88
storage record 87
tabular ledger 153
tabular sales book 157
telegraphic buying and selling orders 205
trial balance book 46
typewriter type, styles of 274
unit billing, samples of 261
working balance sheet 127
"Futures" 231
G
General ledger 12, 222
Gothic type 275
Grain commission journal sheet 209
Grain purchases 195
I
"In sight" 231
Invoice register 15
L
Legitimate brokerage concern 198
"Limit" 231
Listed securities 231
"Long" 231
Loose-leaf ledgers 147
Loose-leaf sales sheets and invoices 244
325M
Manifolding, machines for 239
"Margin" 231
Merchandise broker 60
O
"Open market" 231
"Open order" 231
"Option" 231
Order blanks 13
Order and sales record combined 41
Order work of wholesale grocers 260
Out freight 42
P
Pay-roll records 160
Petty cash voucher 17
Pit 232
Pool 231
Posting 93
Produce shipper's books 63
cash book 64
journal 67
purchase book 63
shipment book 64
shipment ledger 64
Protested paper, treatment of 18
Purchase controlling account 13
Purchase ledger 11
"Put" 231
"Put and call" 231
R
Realization and liquidation accounts 188
Reference information 289
"Remargin" 231
Remington standard typewriter 299
Retail dry goods billing 292
Reverse or slip posting 143
"Ring" 231
"Ring settlement" 199
S
Sales book 14
Sales expense 44
advertising 44
packing and shipping 44
326salaries of salesmen 44
traveling expenses of salesmen 44
Sales ledger 12
Sales recapitulations 158
Securities 197
"Sell at market" 231
"Sell at opening" 231
"Selling order" 231
"Settlement" 231
Shipments 61
Shipper's trading account 68
"Short" 232
Single entry bookkeeping 91-122
books used 92
bill book 92
cash book 92
ledger 92
order book 92
changing corporation books to double entry 118
changing to double entry 110
changing partnership books to double entry 110
closing the books 109
debit and credit rules 93
determining profit 108
distinctive features of 92
posting 93
proprietor's account 93
proving the work 93
sample transactions 94
statement of assets and liabilities 111
statement of ledger 112
"Sky rocketing" 232
"Slump" 232
Smith Premier carbon roll billing machine 300
Special accounting forms 146-161
Split orders 264
"Spread" 232
Statement of affairs 188
of a bankrupt 188
Stationery 269
binders 269
designing 273
loose-leaf sheets 269
printed for typewritten work 271
327Stock brokers' accounts 195-232
bookkeeping for 196
books and forms used 204
advice of purchase of sale 211
bills payable record 224
cash book 212
check register 227
customer's statement 224
daily record sheet 208
debit and credit slip 206
grain commission journal sheet 209
journal 226
ledgers 218
margin book 217
office cash disbursement sheet 214
order blank 205
stock record 212
broker's commission 197
bucket shops 197
bulls and bears 196
capital required 195
clearing house 199
commissions allowed by board to brokers 204
commodities handled 200
cornering the market 200
deposits to secure fulfillment of time contracts 203
glossary of board of trade terms 229-232
grain purchases 195
legitimate dealers 198
office cash disbursements 214
ring settlement 199
securities 197
settlement of contracts by offset 201
value of the wire 200
Stock ledger 218
"Stop loss order" 232
Storage 84
Storage accounts 85
special records required 86
"Straddle" 232
"Sweeten" 232
T
Tables
chart for checking retail sales slips 294
daily sales of checks, comparison of 295
Tabular ledger 152
Tabular sales book 157
Tabulators on billing machines 284
328"Ticker" 232
Traffic department records 256
Trial balance book 45
Trial balances and comparative statements 123-128
balance sheet 125
profit and loss statement 126
trading statement 125
trial balance 124
working balance sheet 128
Trustees' and executors' accounts 163-192
Type, styles of 275
elite 275
Gothic 275
large Roman 275
medium Roman 275
pica 275
Typewriter and adding machine combined 289
U
Underwood billing machine 241
Underwood special roll machine 239
Unit billing 260
W
Wash sale 232
Wholesale accounts 11-59
cash book 15
cash received book 49
check register 45
controlling accounts 12
exercises 38-40
expense account 16
expense book, traveler's 45
general ledger 12
invoice register 15
order blanks 13
order and sales record combined 41
out freight 42
petty cash voucher 17
protested paper 18
purchase ledger 11
sales book 14
sales expense 44
sales ledger 12
sample transactions 18-23, 49
trial balance book 45