Chapter D: A. Hall employs H. D. Snyder as traveling salesman for the purpose of (7)

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. 6. Enclosed italics font in _underscores_. 7. Enclosed bold font in =equals=.