INDEX

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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
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 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

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