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Abbreviations

xix Cash
Abstracts

Definition of

8
Of purchase ledger

229, 260
How proved

78
Of sales ledger

229, 260

Cash book
Acceptance, definition of
128 Description of

58
Account, or accounts

Illustrations of

ii, 64, 144, 204,
Apply on
10

250, 314
Classes of
xi Opening entry in .

101
Classification of

24, 26
Petty

316, 321
Closing, by balance
36 Cash sales, how treated

203
Controlling
316 Charge, meaning of

xii
Definition of

16 Check
How to open
17 Certification of

219
In full of
10 Definition of

43
Of sales

114 Significance of certification 219
Open .

26 Check book
Personal, definition of
xiii How kept

72
Personal, showing loss

261
Model of

71
Suspense

265 Stubs of, compared with canceled
Accounts payable, definition of 175

checks

178
Accounts receivable

175 C.O.D.

161, 170, 171
Allowances

xi Collection and exchange, when
Assuming charge of books

259
charged

167
Auxiliary books
xii Commercial agencies

284
Bank

Commercial terms defined

xvi
Definition of
67 Commission

115
Opening account

67, 68
Commission merchant

114
Bill, definition of
42 Condition of business.

27
Bill book

Consignee

114
Definition of
xii Consignment

114
Models of
ii, 140 Consignor

114
Bills of lading

Contract of sale

xxiii
How drawn

161 Corporations
Kinds of

159
Books of

299-301
Uniformity of .

161
Capital stock of

298
With draft attached

171 Compared with partnership and
Bills payable, definition of

12, xi
joint-stock companies

297
Bills receivable, definition of

Definition of

297
Book of original entry

xii
Fees of

298
Bookkeeping

Officers and management

298
Definition of
xi Opening entries for

301, 307
Methods of .
xi Organization of

297
Briefing

Powers of

298
Articles of partnership
181 Reports .

299
Power of attorney
258 Stockholders' liability

299
Business correspondence, suggestions Credit.

11, 15
for.
125 Creditor

11
1 Business statements

Daily cash proof

78
Definitions of .

Debit

11, 15
Forms of
4, 40, i77, 244, 328 Debtor

11
Business transactions, definition of
7, xi Deposit tickets

68-70, 167
Capital

Depositor, identification of

67
Combinations of

297 Deposits, how recorded
Definitions of .

12, xi

.

27, xii

.

72

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Depreciation

293
1 In the text these forms are also the loss and gain statements.

27, xi

PAGE

PAGE

83

Discount
Bank.

96
Definition of

xi
Term of.

97
Dividend, definition of

299
Double entry
Changed to single entry

ix
Compared to single entry

i
Contrasted with single entry.

i
Definition of

xi
Opening entries for

136
Principle of

27
Drafts
Analysis of

116
Bank, definition of

123
Commercial, definition of

116
Kinds of

117, 123, 128
Manner of accepting

129
Object of

116
Parties to

116
Questions on

134, 136
Relation of parties

117
Rules for journalizing 120, 132

With bill of lading attached 171
Entry
Compound

46, 98
Simple

98
Erasures, avoidance of

6
Errors, correction of

38
Exchange

123
Expense

Definition of
How closed

32
Illustrations of

8, 9
Incidental, classification and clos-
ing of

332, 333
Inventory of

29
Loss on, how found

29
When credited

29
1 Financial statements
Definition of

27
Forms of

4, 40, 245
Franchise, definition of

299
Gains, how realized

27
Good will

215
Incoming business forms 82, 91, 100,

107, 151, 182, 209, 232, 251, 276
Index for ledgers

175
Indorsements, definitions and illustra-
tions of

89, 90
Insolvency

27, xi
Insurance policy

156
Interest
Debit and credit of

46
Definition of

xi
How adjusted between partners. 242
How closed

54
How computed

96
Loss or gain on

47
Rate of

96
Interest and discount entries

97
Inventory
Definition of

xi
Expense, how found

29

8, xi

Inventory
Explanation of

24, 25
Liability

180
Merchandise, how found

24
Investment

14
Invoice

Checking of
Definition of

42, xii
Invoice book
Explanation of

143
Models of

142, 206
Invoice register
Explanation of

316
Illustration of

314
Joint-stock company, definition of 297
Journal
Analysis of

15
Definition of

xii
Forms of

2, 208, ii
Journalizing
Definition of

11
Rules for

16, xii
Ledger
Analysis of

18
Auxiliary, advantages of

207
Definition of

16, xii
General .

207
How closed

30
Purchase

207
Sales

207
Letters

Announcing retirement of partner xxii
Containing inclosure

158
Dunning

288
Of application.

210
Of recommendation

241
Of remittance.

221, xxi
Ordering goods

126, 157
Soliciting trade

285
Suggestions on

280
Liabilities, definition of

26, 27
Loose-leaf methods

xiv
Loss and Gain account, how closed 32
Losses, how sustained

27
Merchandise
Analysis of

334
Classification of

274, 331
Classified accounts closed 292, 331,

332
Definition of

8, xi
Gain on, how found

25, 291
How closed

30
Merchandise discount

109, 166
Monthly statement
Of depositor's account

72
Of open ledger account

xii
Net gain

27
Net loss

27
Notes

Charging to depositor's account 169
How discounted, with interest 266
How discounted, without interest 168
Maturity of, how found

97
Model explained .

77

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1 In the text these forms are also the resource and liability statements.

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16, xi

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Opening entries

Exercises in 45, 136, 197, 301, 307
Models of

51, 137
Overdrafts, how treated

293
Partner's private accounts

218
Partnership, or copartnership
Articles of

xxiv
Definition of

297
Dissolution of .

195
How formed ; illustrative entries. 198
In Set IV, May

99
In Set V, August

181
Notice of dissolution

xxii
Pass book, how kept

72
Pay roll

320
Personal account
Definition of

xiii
When a liability
When a resource

27
Posting

Definition of
Directions for.

16, 17
Double

326
Power of attorney
Definition of

253
Form of.

XXV
Present worth

27, xi
Price lists 41, 51, 80, 98, 101, 146, 202,

252, 313
Principles, summary of

15, 16
Property

xii
Protest
Certificate of

xxvi
Method of

269
Notice of, explained

256
Notice of, form

xxvii
Value of

269
When necessary

269
Purchase book
Description of

58
Forms of

63, 77
Real estate, definition of

57
Receipt
Definition of

xi
Forms of

9, 74
Rechecking

19
Red ink, uses of

36, xii
Resources, definition of
Results, definition of

27
Review exercises

28, 45, 54, 89, 95,
106, 112, 179, 197, 230, 246, 275, 295, ix
Review questions, 50, 122, 134, 136,

196, 293
Ruling, exercises in
Sales book
Description of

58
Form of

64
Script illustrations
Bank draft

123
Bank statement, depositor's ac-
count

73
Bill book
Bill of lading

160
Cash account closed by balance. 36
Cash proof.

78

Script illustrations
Cashbook

64, 65
Cash book, opening entry in

101
Check book and stubs

71, 163
Checks

43, 53, 123
C.0.D.

170, 171, 172
Deposit ticket

70
Discount memorandum

168
Drafts 117, 119, 121, 128, 130, 131
Drafts, entries for 118, 120, 121,

124, 125, 129, 130, 131, 132
Indorsements

87, 90, 119, 124
Interest account closed

54
Inventories, model for recording 6
Invoice book

142, 206
Invoices 42, 44, 75, 76, 83, 253
Journal

2, 38, 51, 63
Ledger

3, 5, 24, 31, 36, 39, 66
Letter

126, xxi
Loss and Gain account.

106
Notes

12, 43, 52, 77, 86
Purchase book

63, 77
Receipts

9, 74
Rechecking

19
Reverse check stub

70
Ruling an account

30
Sales book.

64, 65
Signature card

68
Statement of account, model . 178
Statements.

. 4, 40
Stock certificate

302
Stock transfer book .

300
Trial balances

4, 65
Voucher book .

311
Voucher check

312
Voucher and check combined 310
Shipper's order.

161
Signature card, use of

68
Single entry

Changing to double entry . viii
Compared to double entry

i
Contrasted with double entry

i
Definition of

xi
Solvency

xi
Statement proof, illustrations of 4, 177
Statements, forms of
Stock, certificate of

299
Stock, classes of
Common

298
Preferred

298
Treasury

299
Watered .

299
Telegram
How to write

165
Illustration of

164
Terms on invoices

159
Trade discount .

163
Trial balance
Definition of

18, 27
Forms of

4, 65
Of balances

79
To find errors in

79
Value

7
Voucher

xi
Voucher system of bookkeeping 309

UNIV, OF MICiilarit,

39

26, 27

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13, 30

.

ii, iii

OCT 18 1912

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