Xll 



CONTENTS. 



PAGE 



Accounts Continued. 



Bank (account not kept), 86$ 640 



Bank Shares, 676 731 



Bills [Receivable, 107 to 128602 to 627. 



645, 728 



Bills Payable, 129 to 140-629 to 643. 



649, 728 



Bills Receivable and Payable, 141 to 143. 651 



Branch Houses, 223 to 240 665 



Building, 102 to 106 644 



Cash (account not kept), 75 to 86 639 



Collection and Exchange, 209 to 212 



669 to 673 663, 727 



Commission, 246 to 261 672 



Expense, 189 to 197644 to 648 659, 729 



Employes, 677 to 683 731 



Freight and Express, 205 to 208649 to 



651 662, 729 



Fuel, 198 to 200 660 



Insurance, 187 and 188656 to 659... 658, 729 

 Interest and Discount, 144 to 154660 to 



668 652, 729 



Interest Receivable, 155 to 159 654 



Interest Payable, 160 to 163 655 



Lost Accounts and Notes, 265 to 274 



784 to 788 681, 735 



Loss and Gain, 275 to 288789 to 800. 



684, 735 



Manufacturing, 87 to 91 ,. 641 



Merchandise, 66 to 74584 to 591. . .636, 727 



Petty Accounts, 327 698 



Private Account, 57 to 65571 to 583. 



635, 727 



Real Estate, 97 to 101 644 



Salaries, 201 to 204652 to 655 661, 729 



Shipping, 241 to 245 669 



Stock Account, 49 to 56 563 to 570. 633, 727 

 Stove and Office Fixtures,92 to 96592 to 



600 643, 728 



Taxes, 184 to 186 657 



Travelling Expenses, 213 to 222 663 



Averaging Accounts, or Equation of 

 Payments, 889 to 909 771 



Additional Books Used in a Wholesale 

 Business, 853 755 



Book-keeping, 1 to 7 627 



Books Different Kinds Explained : 



Back Orders, 853 755 



Blotter, 23 630 



Bills receivable and Bills Payable, 25.. . 631 



Books Cent inued. 



Commission Receiving Book, 247 672 



Commission Sales Book, 248 673 



Change Book, 853 755 



Credit, or General Ledger, 853 755 



Debit, or Dealer's Ledger, 853 755 



Dividend Receipt Book, 826 744 



Eastern Order Book, 853 755 



Invoice Book, 24 630 



Price Book, 853 755 



Receiving Book, 853 755 



Stock Ledger, 827 744 



Books Different Kinds Illustrated and 

 Explained : 



Cash Book, 13, 43 to 46 and 471 to 554. 



628,633, 718 



Commission Consignment Books, 249 to 



250 673 



Journal (or Day Book), 12, 39 and 40, and 



342 to 470 628, 632, 704 



Ledger, 15, 41 and 42, and 555 to 805. 



629, 632, 727 



Record Book, 812 to 818 740 



Shipping Ledger, 242 to 245 669 



Trial Balance, 808 to 811 738 



Branch Houses : 



How accounts are kept with them, 223 to 



236 665 



How their books are kept, 237 to 240. . . 668 



Commission Business, 246 to 261 672 



Different kinds of business consolidated 

 How the books are kept, 839 746 



Directions for opening a set of Double 

 Entry books for a firm just starting 

 in business, 311 693 



Directions for changing a set of books 

 from Single Entry to Double Entry, 

 312 to 315 694 



Directions for closing a set of Double 

 Entry books, 289 to 295 686 



Directions for closing a set of books for 

 a business which has been running 

 for several years ; the books having 

 been kept by Single Entry, 854 to 

 856 756 



Forms : 



Acceptance or Time Draft, 115 and 133. 

 ^...^ 645, 649 



