(For professional standing of authors, see list of Authors and Collaborators at front of volume.) VOLUME IV | Theory of Accounts | ByJamesB.Griffith | Page11 | | Dictionary of Commercial Terms—Commercial Abbreviations—Objects of Bookkeeping—Methods—Single Entry—Double Entry—Advantages of Double Entry —Classes of Account Books—Recording Transactions—Promissory Notes—Bank Deposits—Sample Transactions—Classes of Accounts—Classes of Assets—Revenue Accounts—Rules for Journalizing—Rules for Posting—Trial Balance—Sample Ledger Accounts—Treatment of Cash Discounts—Profit and Loss—Merchandise Inventory Accounts—Balance Sheet—Journalizing Notes—Journalizing Drafts | | Single Proprietorship and Partnership Accounts | ByJamesB.Griffith | Page119 | | Retail Business—Proprietors' Accounts—Inventory—Retail Coal Books— Uncollectible Accounts—Sales Tickets—Departmental Records—Partnership Agreements—Kinds of Partners—Participation in Profits—Interest on Investments—Capital and Personal Accounts—Opening and Closing Partnership Books—Model Set of Books | | Corporation and Manufacturing Accounts | ByJamesB.Griffith | Page195 | | 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 and Officers—Dividends—Closing Transfer Books—Sale of Stock Below Par—Corporation Bookkeeping—Books Required—Opening Entries—Changing Books from Partnership to Corporation—Stock Donated to Employes—Reserves—Computing Sinking Funds—Premium and Interest on Bonds—Manufacturing and Cost Accounts—Factory Assets—Factory Expenses—Balance Ledger | | The Voucher System of Accounting | ByJamesB.Griffith | Page273 | | 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—Voucher Accounting—Unit System—Combined Purchase Ledger and Invoice File—Private Ledger—Private Journal—General Ledger—Manufacturing Accounts—Charting Accounts—Chart of Trading Business—Chart of Manufacturing Accounts—Examples of Charts—Explanation of Charts | | | Review Questions | Page325 | | | Index | Page345 | THE ACCOUNTING DEPARTMENT IN THE OFFICES OF THE GREEN FUEL ECONOMIZER COMPANY, MATTEAWAN, N. Y.
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