Cyclopedia of Commerce, Accountancy, Business Administration, v. 05 (of 10)
Transcriber's Note:
The cover image was created by the transcriber and is placed in the public domain.
A VIEW IN UNION STOCK YARDS, CHICAGO, ILL. The Greatest Live Stock Market in the World
A General Reference Work on
ACCOUNTING, AUDITING, BOOKKEEPING, COMMERCIAL LAW, BUSINESS
MANAGEMENT, ADMINISTRATIVE AND INDUSTRIAL ORGANIZATION,
BANKING, ADVERTISING, SELLING, OFFICE AND FACTORY
RECORDS, COST KEEPING, SYSTEMATIZING, ETC.
Prepared by a Corps of
AUDITORS, ACCOUNTANTS, ATTORNEYS, AND SPECIALISTS IN BUSINESS
METHODS AND MANAGEMENT
Illustrated with Over Two Thousand Engravings
American School of Correspondence
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Authors and Collaborators
Authorities Consulted
Foreword
WHOLESALE, COMMISSION, AND STORAGE ACCOUNTS
WHOLESALE BUSINESS
DIVIDING THE LEDGER
CONTROLLING ACCOUNTS
ORDER BLANKS
SALES BOOK
INVOICE REGISTER
CASH BOOK
SUBDIVISION OF EXPENSE ACCOUNT
PETTY CASH VOUCHER
TREATMENT OF PROTESTED PAPER
SAMPLE TRANSACTIONS
EXERCISES
COMBINED ORDER AND SALES RECORD
ABSTRACT OF SALES
OUT FREIGHT
SALES EXPENSE
TRIAL BALANCE BOOK
THE CHECK REGISTER
CASH RECEIVED BOOK
SAMPLE TRANSACTIONS
EXERCISE
COMMISSION AND BROKERAGE BUSINESS
MERCHANDISE BROKER
MANUFACTURER'S AGENT
SHIPMENTS
A CONSIGNMENT
PRODUCE SHIPPER'S BOOKS
TREATMENT OF ACTUAL SALES
SHIPPER'S TRADING ACCOUNT
SAMPLE TRANSACTIONS
EXERCISE
COMMISSION MERCHANTS' BOOKS
PURCHASE AND SALE OF OWN GOODS
EXERCISE
STORAGE
STORAGE ACCOUNTS
SPECIAL RECORDS REQUIRED
SINGLE ENTRY BOOKKEEPING
SAMPLE TRANSACTIONS
DETERMINING THE PROFIT
CLOSING THE BOOKS
EXERCISE
CHANGING TO DOUBLE ENTRY
EXERCISE
CHANGING PARTNERSHIP BOOKS TO DOUBLE ENTRY
EXERCISE
CHANGING CORPORATION BOOKS TO DOUBLE ENTRY
EXERCISE
TRIAL BALANCES AND COMPARATIVE STATEMENTS
WORKING BALANCE SHEET
EXERCISE
COMPARATIVE STATEMENTS
PROOF WITHOUT A TRIAL BALANCE
BOOK INVENTORIES
DEMONSTRATION OF PROOF WITHOUT A TRIAL BALANCE
REVERSE OR SLIP POSTING
SPECIAL ACCOUNTING FORMS
SPECIAL LEDGERS
CASH BOOKS
TABULAR SALES BOOKS
PAY-ROLL RECORDS
TRUSTEES AND EXECUTORS' ACCOUNTS
EXECUTOR'S ACCOUNTING
FORM OF ACCOUNTS
SAMPLE ACCOUNTS
EXERCISE
ACCOUNTS WITH TRUST PROVISIONS
REALIZATION AND LIQUIDATION ACCOUNTS
STATEMENT OF AFFAIRS
LARGE CAPITAL REQUIRED
GRAIN PURCHASES
BULLS AND BEARS
EXACT BOOKKEEPING NECESSARY
BROKER'S COMMISSION
SECURITIES
BUCKET SHOPS
LEGITIMATE DEALERS
CLEARING HOUSE
RING SETTLEMENT
COMMODITIES HANDLED
CORNERING THE MARKET
VALUE OF THE WIRE
SETTLEMENT OF CONTRACTS BY OFFSET
DEPOSITS TO SECURE THE FULFILLMENT OF TIME CONTRACTS
COMMISSIONS ALLOWED BY BOARD TO BROKERS
BOOKS AND FORMS USED
ORDER BLANK
DEBIT AND CREDIT SLIP
DAILY RECORD SHEET
GRAIN COMMISSION JOURNAL SHEET
ADVICE OF PURCHASE OF SALE
STOCK RECORD
CASH BOOK
OFFICE CASH DISBURSEMENTS
MARGIN BOOK
THE LEDGERS
CUSTOMERS' STATEMENT
BILLS PAYABLE RECORD
JOURNAL
CHECK REGISTER
GLOSSARY OF BOARD OF TRADE TERMS
MACHINES FOR MANIFOLDING
LOOSE-LEAF SALES SHEETS AND INVOICES
ORDER WORK OF WHOLESALE GROCERS
STATIONERY
HOW TO HANDLE ORDERS AND BILLS ON BILLING MACHINES
COLORED SHEETS
COMPOUND FORMS
RETAIL DRY GOODS BILLING
DEVICES OF THE FUTURE
INDEX
TRANSCRIBER'S NOTES
