¶ The principal value which is claimed for this Cyclopedia is as a reference work, but, comprising as it does the material used by the School in its correspondence courses, it is offered with the confident expectation that it will prove of great value to the trained man who desires to become conversant with phases of business practice with which he is unfamiliar, and to those holding advanced clerical and managerial positions.
¶ In conclusion, grateful acknowledgment is made to authors and collaborators, to whose hearty coöperation the excellence of this work is due.
Table of Contents
VOLUME V
| Wholesale, Commission, and Storage Accounts | By James B. Griffith[[1]] | Page [[2]][11] | |
| Wholesale Business—Controlling Accounts—Sample Transactions—Order and Sales Record—Abstract of Sales—Sales Expense—Trial Balance Book—Commission and Brokerage Business—Merchandise Broker—Manufacturer's Agent—Shipments—Agents' or Factors' Account—Principal's Account—Commission Account—Produce Shipper's Books—Commission Merchants' Books—Consignment Ledger Account—Storage Accounts—Special Records | |||
| Single Entry Bookkeeping | By James B. Griffith | Page [91] | |
| Distinctive Features—Books Used—Debit and Credit—Posting—Proprietor's Account—Proving Work—Model Set—Determining Profit—Closing Books—Changing to Double Entry—Trial Balances and Comparative Statements—Comparative Statements—Proof without Trial Balance—Book Inventories—Demonstration of Proof—Reverse or Slip Posting—Special Accounting Forms—Cash Books—Cash Journals—Tabular Sales Books—Pay-Roll Records | |||
| Trustees' and Executors' Accounts | By James B. Griffith | Page [163] | |
| Executors' Accounting—Inventory—Intermediate Account—Final Account—Schedules—Form of Account—Sample Accounts—Accounts with Trust Provisions—Exercise—Realization and Liquidation Account—Statement of Affairs—Resources and Liabilities—Balance Sheet—Affairs of a Bankrupt—Appraiser—Statement of Affairs—Deficiency of Account | |||
| Stock Brokers' Accounts | By Chas. A. Sweetland | Page [195] | |
| Grain Purchases—Bulls and Bears—Broker's Commission—Securities—Transfers—Clearing House—Ring Settlement—Commodities Handled—Cornering Market—Value of Wire—Settlement of Contracts by Offset—Adjustment of Balances or Settlement—Commission Allowed Brokers—Books and Forms Used—Glossary of Board of Trade Terms | |||
| Billing and Order Recording | By Geo. C. Russell | Page [235] | |
| European Methods—Machines for Manifolding—Development of Billing Machines—Loose-Leaf Sales Sheets and Invoices—Duplicate Invoices—Condensed Billing—Traffic Department Records—Analysis of Quantities and Amounts—Unit Billing—Back Orders—Split Orders—Loose-Leaf Sheets—Binders—Designing Stationery—Styles of Type—Carbon Papers—Blinds—How to Handle Orders on Billing Machine—Invoices in Blanket Form—Tabulators—Computing Machines in Billing—The Colored Sheet System—Compound Forms—Retail Dry Goods Billing—Devices of the Future | |||
| Review Questions | Page [303] | ||
| Index | Page [319] | ||
[1]. For professional standing of authors, see list of Authors and Collaborators at front of volume.
[2]. For page numbers, see foot of pages.
OFFICE, FARWELL, OZMUN, KIRK & CO. (WHOLESALE HARDWARE), ST. PAUL, MINN.