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]

TRANSCRIBER'S NOTES

  1. Many pages had section page numbers as well as book page numbers. Footnote 2 on page [10] refers to the book page numbers. Ignored the section page numbers.
  2. Changed 22.50 to 30.50 on page [95] since both 244×.125=30.50 and 30.50+15.08=45.58.
  3. Opening but no close quotes for next few pages beginning on p. [201.]
  4. Silently corrected simple spelling, grammar, and typographical errors.
  5. Retained anachronistic and non-standard spellings as printed.