Table of Contents
(For professional standing of authors, see list of Authors and Collaborators at front of volume.)
VOLUME IV
| Theory of Accounts | By James B. Griffith | Page [11] |
| Dictionary of Commercial Terms—Commercial Abbreviations—Objects ofBookkeeping—Methods—Single Entry—Double Entry—Advantages of Double Entry—Classes of Account Books—Recording Transactions—Promissory Notes—BankDeposits—Sample Transactions—Classes of Accounts—Classes of Assets—RevenueAccounts—Rules for Journalizing—Rules for Posting—Trial Balance—SampleLedger Accounts—Treatment of Cash Discounts—Profit and Loss—MerchandiseInventory Accounts—Balance Sheet—Journalizing Notes—JournalizingDrafts | ||
| Single Proprietorship and Partnership Accounts | By James B. Griffith | Page [119] |
| Retail Business—Proprietors' Accounts—Inventory—Retail Coal Books—Uncollectible Accounts—Sales Tickets—Departmental Records—PartnershipAgreements—Kinds of Partners—Participation in Profits—Interest onInvestments—Capital and Personal Accounts—Opening and Closing PartnershipBooks—Model Set of Books | ||
| Corporation and Manufacturing Accounts | By James B. Griffith | Page [195] |
| Classification of Corporations—Joint Stock Company—Creation of Corporation—Stockholders—Stock Certificates—Capitalization—Capital and Capital Stock—Stock Subscriptions—Management of Corporations—Powers of Directors andOfficers—Dividends—Closing Transfer Books—Sale of Stock Below Par—CorporationBookkeeping—Books Required—Opening Entries—Changing Booksfrom Partnership to Corporation—Stock Donated to Employes—Reserves—ComputingSinking Funds—Premium and Interest on Bonds—Manufacturingand Cost Accounts—Factory Assets—Factory Expenses—Balance Ledger | ||
| The Voucher System of Accounting | By James B. Griffith | Page [273] |
| Use of Vouchers—Voucher Checks—Journal Vouchers—Voucher Register—Operation of System—Auditing Invoices—Executing Vouchers—Paying, Filing,and Indexing Vouchers—Voucher File—Demonstration of System—VoucherAccounting—Unit System—Combined Purchase Ledger and Invoice File—PrivateLedger—Private Journal—General Ledger—Manufacturing Accounts—ChartingAccounts—Chart of Trading Business—Chart of ManufacturingAccounts—Examples of Charts—Explanation of Charts | ||
| Review Questions | Page [325] | |
| Index | Page [345] | |
THE ACCOUNTING DEPARTMENT IN THE OFFICES OF THE GREEN FUEL ECONOMIZER COMPANY, MATTEAWAN, N. Y.