CONTENTS. 



X1LJ 



PAGE 



Forms Continued. 



Bank Draft, 84 640 



Checks, 81 and 82 639 



Notes, 113, 117 and 131 615, 646, 649 



Sight Draft, 85 640 



Index to Transactions, 341 702 



Index arrangement of the Ledger ac- 

 counts, 328 698 



Interest on surplus capital, 319 0% 



Interest Rule, 861 763 



Inventory, 806 and 807 737 



Investments Different ways of making 

 same, 318 696 



Manufacturing Business, 87 to 91 041 



Mistakes in book-keeping will never 

 occur if the following rules are 

 always strictly adhered to, 26 to 28 031 



On taking In a new partner, 316 and 

 317 695 



On transferring charges from Sales 

 Books or Blotters to the Journal, 332 700 



Red Ink Promises, 305 691 



Record Book: 



Yearly Statement Assets and Liabili- 

 ties, 812 740 



Yearly statement Losses and Gains, 



813.. 740 



Partners' Individual Statements, 814.. . . 740 



, 815 and 810 741 



Proportion of Gain to Sales, 817 and 

 818 741 



Resources and Liabilities, 20 and 21 .... 030 



Short Calculation: 



Addition, s.v.t 700 



;iging Accounts, 771 



< ! 7''.:; 



Multiplication, KOO 7,1 



Shipping Business, 241 to 245 609 



Stock Companies, 819 to 828 



Single Entry Book-keeping Explanation 

 of 862 . . 



System of Book-keeping, part Single 

 Entry and part Double Entry, 313.. 096 



Sundry explanations and remarks, 801 752 



PACK 

 Sundry Instructions, Hints, etc.: 



Checks, Drafts, Notes, etc., 829 to 832J. 74: 

 Classification of accounts, 843 .......... 748- 



C. O. D. and Sight Draft sales, 838. .... 740 



Commuting interest on payments, 837. , 740 

 " Easy " customers, H4 . 7 i'. 



Errors in posting, 847 .................. 750 



Invoices, Notes, etc., for which we have 



to pay, 849 .................... 



On balancing an account, 308 ........... 692 



On committing Ledger pages to memory, 



329 .................................. 699 



On copying letters, 310 .................. 693 



On copying the items from the invoices 



of goods we buy, 842 ................ 74S 



On detecting errors in the trial balance, 



296 to 298 .......................... 688 



On entering invoices, 331 ................. 699 



On filing invoices, 309 .................. 692 



On handling the cash, 858. H ..... 



On " making the cash," s." ......... 



On making mistakes, 848 ............... 750 



On receiving cash, 833 ................ 74:. 



On transferring accounts from an old 



Ledger to a new, 840 ..... .7 17 



Overcharges, etc., 844 .................. 748 



Past due accounts, 304 . ............ 690 



Payments on discounted notes, 831 ...... 746 



Red checks, 330 .................... 



Sight Draft, 836 ............ 



Statements, 841 . 



The services of an office boy, 84; 



Waive Protest, 835 ....... . 7-10 



Sundry minute savings of time and 

 labour, 800 ........ . 751 



Terms Meaning of: 



" At i-oniinciuTinrnt <>t l>u*ino^. 



" At the einl i.f th- pwr/ - ss 



"Bii 



"Closetl; -'S9to295.. 



. 



" ( n arcount," S.M 

 ' I' 



ing lines," 801 to 806. . . . 

 "Siindri.--," >vM. 

 " Take a trial balance," 296 to - 

 " Take an inventory," 66, 806 and 807. 



The Comer Stone, 29 to 48 

 The Foundation, 29 to 295 



. 680 



. 686 

 , 704 



.087 



