accounts, 78
cash, 78
merchandise, 78
notes or bills receivable, 78
Folio, definition of, 26
Footing, definition of, 26
Foreign exchange, definition of, 26
Формы
account sales, 12
acknowledgment, 13
adjustment journal and departmental purchase book, 154
balance sheet, 101
bill, 15
bill of exchange, 17
bill of lading, 16
bill of sale, 19
bills payable, 55
bills receivable, 55
cash book, 44, 131
cash book including bank account, 156
cash book with center column for particulars, 177
cash book with column for private ledger accounts, 306
cash disbursement book, 296
center-ruled ledger, 143, 157-161
certificate of stock, 21
chart of profit and loss accounts, 311, 312
check register, 260
классифицированные счета Главной книги, 180-188
closing entries, trading and profit and loss account, 140
combined purchase ledger and voucher system, 303
daily report, 247
day book, 43
day book or blotter, 121
delivery receipt, 24
demand note, 24
departmental sales book, 155, 178
departmental sales and purchase books, 179
draft, 25
endorsement, 58
file showing method of indexing vouchers, 293
installment certificate, 208
inventory sheet, 137
invoice register, 258
journal, 74
журнальные записи, регистрирующие все операции, 128-130
розничная Главная книга с журнальной разметкой, 132-137
journal showing opening entries for partnership, 176
journal voucher for adjusting entries, 284
lease, 27
счета Главной книги, классифицированные, 180-188
ledger with journal ruling, 120
manufacturing account, 99
производственная Главная книга с закрывающими записями, 320-322
merchandise inventory, 100
monthly recapitulation and distribution sheet, 303
opening entry in journal, 122
order, 29
order book, 42
pay-roll, 249
power of attorney, 32
profit and loss account, 99
promissory note, 31
proprietor's account, 99
purchase book, 75
purchase ledger, 267
receipt, 33
розничная Главная книга, с журнальной разметкой, 132-137
sales book, 74
scale book, 144
signature card, 57
special account, 12
statement, 34
statement of incorporation on stock plan, 198
trading account, 98
transfer book, 206
trial balance, 138, 162, 269
unit system of voucher accounting, monthly recapitulation for, 300
voucher, 35
voucher, back of, showing distribution, 277
voucher with check attached, duplicate, 283
voucher check in loose-leaf form, duplicate, 280
voucher check that requires no folding, 280
voucher check, triplicate form of, 282
voucher and check combined, 278
voucher distribution sheet, 281
voucher register showing entries, 294
voucher registers, typical forms of, 286
voucher to be receipted and returned, 276
vouchers paid, card index of, 292
Freight, definition of, 26
G
Gain, definition of, 26
Gauging, definition of, 26
Going business, definition of, 26
Goodwill, definition of, 26
Gross, definition of, 26
Gross profit, transfer of, 99
Guarantee or guaranty, definition of, 26
Guaranteed stock, 200
H
Honor, definition of, 26
Hypothecate, definition of, 26
I
Import, definition of, 26
Income, definition of, 26
Income bonds, definition of, 26
Indemnity, definition of, 26
Indorse, definition of, 26
Indorsee, definition of, 26
Indorsement of checks, 57
Indorser, definition of, 28
Infringe, definition of, 28
Installment, definition of, 28
Installment book, 207
Insolvent, definition of, 28
Instant, definition of, 28
Insurance policy, definition of, 28
Interest, definition of, 28
Inventory, 137
definition of, 28
Investment, definition of, 28
Invoice, definition of, 28
Invoice or bill, 46
J
Job lot, definition of, 28
Jobber, definition of, 28
Joint stock, definition of, 28
Joint stock companies, 196
Journal, 45
posting from, 88
Journal vouchers, 283
Journalizing drafts, 113
when we accept draft, 114
when discounting time draft, 114
when we pay an acceptance, 114
when we pay a sight draft, 114
when our sight draft is paid, 113
Journalizing notes, 107
when collected by bank, 107
when discounted, 107
when discounted note is not paid, 109
when note drawing interest is discounted, 108
when note drawing interest is paid, 108
when note is past due, 109
when note is renewed, 110
when our note has been discounted, 111
when paid, 107
when received, 107
when renewed note has been discounted, 110
when we discount our note, 112
when we give or pay note, 111
when we pay for goods with our note, 112
when we pay our note with interest, 112
when we renew a note, 112
when we renew our discounted note, 113
Journalizing, rules for, 82
L
Leakage, definition of, 28
Lease, definition of, 28
Ledger, 46
arrangement of accounts in, 91
Ledger accounts, sample, 92, 93
Ledger index, 47
Legal tender, definition of, 28
Lessee, definition of, 28
Letter of advice, definition of, 28
Letter of credit, definition of, 28
Liabilities, definition of, 29
License, definition of, 29
Liquidation, definition of, 29
Loss and gain, definition of, 29
M
Maker, definition of, 29
Manifest, definition of, 29
Manufacturing account, 98
Manufacturing and cost accounts, 242
используемые счета
factory assets, 243
factory expenses, 244
summary accounts, 245
balance ledger, 250
expense inventory, 250
expense liability, 250
manufacturing data, 256
pay-roll records, 248
routine followed, 245
sample transactions, 251
Maturity, definition of, 29
Mercantile agency, definition of, 29
Merchandise, definition of, 29
Merchandise account, 71
Merchandise inventory account, 100
Minute book, 207
Money order, definition of, 29
Monopoly, definition of, 29
Mortgage, definition of, 29
Mortgagor, definition of, 30
N
Negotiable, definition of, 30
Net, definition of, 30
Net profit, transfer of, 99
Nominal, definition of, 30
Nominal account, 70
Nominal partners, 164
Non-cumulative preferred stock, 200
Notes, journalizing, 107
O
Obligation, definition of, 30
Open account, definition of, 30
Opening entries, definition of, 30
Option, definition of, 30
Order book, 43
Orders, definition of, 30
Original entry, definition of, 30
Ostensible partners, 164
Overdraw, definition of, 30
P
Par, definition of, 30
Partnership, definition of, 30
Счета партнерства, 164-193
capital and personal accounts, 165
closing the books, 166
division of profits, 191
illustration of closing entries, 166
interest on investment, 165
kinds of partners, 164
opening the books, 166
participation in profits, 165
partnership, defined, 164
partnership agreements, 164
sale of partnership, 189
пример операции, 167-175
Pass book, 57
Passive assets, examples of, 73
goodwill, 78
patents, 78
speculative, 78
Pay-roll records, 248
Payee, definition of, 30
Per annum, definition of, 30
Per cent, definition of, 30
Per diem, 30
Personal accounts, 69
definition of, 30
Personal property, definition of, 30
Мелкая наличность
definition of, 30
treatment of, 58
Post, definition of, 30
Postdate, definition of, 30
Posting, 46
from cash book, 89
from journal, 88
routine, 88
Power of attorney, definition of, 30
Preferred stock, definition of, 30, 200
Premium, definition of, 31
Present worth, definition of, 31
Private ledger, 304
advantages of, 304
how operated, 305
manufacturing accounts in, 306
Proceeds, definition of, 31
Profit and loss, definition of, 31
Profit and loss account, 97
manufacturing, 98
trading, 97
transfer of gross profit, 99
transfer of net profit, 99
turnover, 98
Promissory notes, 54
acceptance, 56
bill book, 54
bills payable, 54
bills receivable, 54
definition of, 31
discount and exchange, 56
Promotion, stock issued for, 221
Pro rata, definition of, 31
Protest, definition of, 31
Purchase account, 71
Purchase book, 45
Purchase ledger and invoice file combined, 301
Q
Quotation, definition of, 31
R
Ratify, definition of, 31
Raw material, definition of, 31
Real account, 69
Real estate, definition of, 31
Rebate, definition of, 31
Receipt, definition of, 31, 273
Receiver, definition of, 31
Recording transactions, 46
Remittance, definition of, 31
Renewal note, definition of, 33
Rent, definition of, 33
Representative account, 70
Reserves for bad debts, 236
Reserves for buildings in hazardous undertakings, 236
Reserves for depreciation, 236
Reserve funds, 237
Reserves for patents, franchise, goodwill, 236
Reserves for permanent improvements on leased property, 236
Resources, definition of, 33
Retail business, 119
balance sheet, 139
books used, 119
closing the books, 138
exercise, 141
inventory, 137
opening the books, 119
proprietor's account, 120
примеры операций, 123-127
statements, 120
Retail coal books, 142
sample transaction, 144
uncollectible accounts, 143
Revenue, definition of, 33
Revenue accounts, 80
Revenue receipts, 80
Revoke, definition of, 33
Royalty, definition of, 33
S
Sale of stock below par, 205
Sales, 72
Sales books, 45
Sales tickets, 147
Sample ledger accounts, 91
Sample transactions, 72, 83, 101, 149
Schedule, definition of, 33
Secret partners, 164
Sight draft, definition of, 33
Signature card, 56
Silent partners, 164
Single entry, 39
Счета единоличного владения, 119-163
Sinking funds, 237
Solvent, definition of, 33
Statement, definition of, 33
Stock certificate book, 206
Stock dividends, 204
declaring, 224
Stock ledger, 207
Stock register, 208
Stock subscriptions, 201
Stock transfer book, 206
Stockholders, 197
definition of, 33
meetings of, 205
rights of, 203
Storage, definition of, 33
Surety, definition of, 33
Syndicate, definition of, 33
Surplus subdivided, 223
T
Tare, definition, 33
Tariff, definition of, 33
Terms, definition of, 33
Теория счетов, 11-116
Three-column journal, 82
Tickler, definition of, 34
Time draft, definition of, 34
Trade discount, definition of, 34
Trade mark, definition of, 34
Trading account, 97
Transactions, 46
ledger index, 47
posting, 46
sample, 47, 59, 72, 83, 101, 149
Treasury stock, 200
Trial balance, 90
Turnover, 98
U
Ultimo, definition of, 34
Unit system of voucher account, 298
V
Valid, definition of, 34
Value received, definition of, 34
Void, definition of, 35
Voucher checks, 279
Voucher file, 293
Voucher register, 284
Ваучерная система бухгалтерского учета, 273-303
auditing of invoices, 290
combined purchase ledger and invoice file, 301
demonstration of, 293
executing and registering vouchers, 290
filing audited vouchers, 290
filing paid vouchers, 291
indexing vouchers, 292
operation of, 289
paying vouchers, 291
unit system of, 298
voucher file, 293
Ваучеры
definition, 35, 273
filing, 290
forms of, 277
indexing, 292
paying, 291
use of, 274
W
Warehouse, definition of, 35
Warehouse receipt, definition of, 35
Warranty, definition of, 35
Watered stock, 201
Way bill, definition of, 35
Wholesale, definition of, 35
Working capital, definition of, 35
ПРИМЕЧАНИЯ ТРАНСКРИПТОРА
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