Cyclopedia of Commerce, Accountancy, Business Administration, v. 05 (of 10)

INDEX INDEX 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 goods 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 Clearing 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 Expense 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 executor'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 shipment 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 M 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 salaries 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 Stock 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 "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

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