[Gutenberg 51676] • Cyclopedia of Commerce, Accountancy, Business Administration, v. 05 (of 10) by Correspondence, American School of -- Read -- Imperial Library of Trantor

Index

Cyclopedia of Commerce, Accountancy, Business Administration Authors and Collaborators Authorities Consulted Foreword Table of Contents VOLUME V WHOLESALE, COMMISSION, AND STORAGE ACCOUNTS

WHOLESALE BUSINESS DIVIDING THE LEDGER CONTROLLING ACCOUNTS ORDER BLANKS SALES BOOK INVOICE REGISTER CASH BOOK SUBDIVISION OF EXPENSE ACCOUNT PETTY CASH VOUCHER TREATMENT OF PROTESTED PAPER SAMPLE TRANSACTIONS EXERCISES COMBINED ORDER AND SALES RECORD ABSTRACT OF SALES OUT FREIGHT SALES EXPENSE TRIAL BALANCE BOOK THE CHECK REGISTER CASH RECEIVED BOOK SAMPLE TRANSACTIONS EXERCISE COMMISSION AND BROKERAGE BUSINESS MERCHANDISE BROKER MANUFACTURER'S AGENT SHIPMENTS A CONSIGNMENT PRODUCE SHIPPER'S BOOKS TREATMENT OF ACTUAL SALES SHIPPER'S TRADING ACCOUNT SAMPLE TRANSACTIONS EXERCISE COMMISSION MERCHANTS' BOOKS PURCHASE AND SALE OF OWN GOODS

SAMPLE TRANSACTION

EXERCISE STORAGE STORAGE ACCOUNTS SPECIAL RECORDS REQUIRED

SINGLE ENTRY BOOKKEEPING COMPARATIVE STATEMENTS[3]

SINGLE ENTRY BOOKKEEPING SAMPLE TRANSACTIONS DETERMINING THE PROFIT CLOSING THE BOOKS EXERCISE CHANGING TO DOUBLE ENTRY EXERCISE CHANGING PARTNERSHIP BOOKS TO DOUBLE ENTRY EXERCISE CHANGING CORPORATION BOOKS TO DOUBLE ENTRY EXERCISE TRIAL BALANCES AND COMPARATIVE STATEMENTS WORKING BALANCE SHEET EXERCISE COMPARATIVE STATEMENTS PROOF WITHOUT A TRIAL BALANCE BOOK INVENTORIES DEMONSTRATION OF PROOF WITHOUT A TRIAL BALANCE REVERSE OR SLIP POSTING SPECIAL ACCOUNTING FORMS SPECIAL LEDGERS CASH BOOKS TABULAR SALES BOOKS PAY-ROLL RECORDS

TRUSTEES AND EXECUTORS' ACCOUNTS

EXECUTOR'S ACCOUNTING FORM OF ACCOUNTS

EXAMPLES

SAMPLE ACCOUNTS EXERCISE ACCOUNTS WITH TRUST PROVISIONS REALIZATION AND LIQUIDATION ACCOUNTS STATEMENT OF AFFAIRS

STOCK BROKERS' ACCOUNTS[4]

LARGE CAPITAL REQUIRED GRAIN PURCHASES BULLS AND BEARS EXACT BOOKKEEPING NECESSARY BROKER'S COMMISSION SECURITIES BUCKET SHOPS LEGITIMATE DEALERS CLEARING HOUSE RING SETTLEMENT

ILLUSTRATION

COMMODITIES HANDLED CORNERING THE MARKET VALUE OF THE WIRE SETTLEMENT OF CONTRACTS BY OFFSET DEPOSITS TO SECURE THE FULFILLMENT OF TIME CONTRACTS COMMISSIONS ALLOWED BY BOARD TO BROKERS BOOKS AND FORMS USED ORDER BLANK DEBIT AND CREDIT SLIP DAILY RECORD SHEET GRAIN COMMISSION JOURNAL SHEET ADVICE OF PURCHASE OF SALE STOCK RECORD CASH BOOK OFFICE CASH DISBURSEMENTS MARGIN BOOK THE LEDGERS CUSTOMERS' STATEMENT BILLS PAYABLE RECORD JOURNAL CHECK REGISTER GLOSSARY OF BOARD OF TRADE TERMS

BILLING AND ORDER RECORDING[5]

MACHINES FOR MANIFOLDING LOOSE-LEAF SALES SHEETS AND INVOICES ORDER WORK OF WHOLESALE GROCERS STATIONERY HOW TO HANDLE ORDERS AND BILLS ON BILLING MACHINES COLORED SHEETS COMPOUND FORMS RETAIL DRY GOODS BILLING DEVICES OF THE FUTURE

REVIEW QUESTIONS. PRACTICAL TEST QUESTIONS.

INDEX TRANSCRIBER'S NOTES