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^36, pll
Deferred, of steam roads, ^36, pll
Life-insurance, §38, p8
Liability side of balance sheet of steam

roads, §36, plO
Life insurance, §38, pi
-insurance agency records, §38, p8
-insurance agents' cash book, §38, p7
-insurance annual report to state, §38, pl3
-insurance balance sheet, §38, pl3



Life-insurance cash book, §38, p7
-insurance cash disbursements book,

§38, p7
-insurance companies, Accounting meth-
ods of, §38, p6
•insurance company, Business of a,

§38, p6
-insurance companies. Methods of con-
ducting, §38, p2
-insurance companies, Mtsthod of han-
dling, §38, p6
-insurance companies, Mixed-plan, §38,

pp2, 4
-insurance companies, Mutual-plan, §38,

p2
-insurance companies. Non-participating

plan, i3S, p3
-insurance companies, Participating-plan,

§38, p4
■insurance companies. Popularity of mu-
tual-plan, §38, p4
-insurance companies. Proprietary, §38, p3
-insurance companies. Stock-plan, §38, p2
-insurance foreign cash book, §38, p7
-insurance general ledger, §38, p7
-insurance home-office cash book, §38, p7
-insurance liabilities, §38, p8
-insurance policyholders' ledgers, §38, p8
•'insurance revenue account, i^, pl2
-insurance sample statements, §38, pl2
-insurance trial balance, §38, p9
Long-term grant to steam roads, §36, pll
Listing of securities on the Stock Ex-
change, %32, p4
Loans at the bank, §32, pl3
Collateral for, §32, plS
made in the Exchange, §32, pl5
Stock, §32, plO

M

Machinery of steam roads, Power-plant,

§34, pll
Maintenance expenses of steam roads,

. §35, p3
Margin, ^32, p21

record. Customer's, §33, p9
Marginal requirements, ^33, p9
Method, Life-insurance accounting, §38, p6
of conducting life-insurance companies,

§38, p2
of handling life-insurance companies,

i3S, p6
of preparing graphs. Approximate,
§41, pl4
Mine by months, Comparative statement
of operating expenses of, %37, p20
operating accounts, §37, p4
Depreciation of, i37, plS



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VI



INDEX



Miningf companies, Accounting methods
of, §37, pi
companies, Accounts for, ^37, pi
companies' balance sheet, $37, pp8, 14
companies, Bodks and accounts of, §37,

p2
companies. Income account of, §37, p7
companies. Monthly statements of, §37,

P7
companies, Profit-and-loss accounts of,

§37, pl3
company accounts, Illustrative example

of, §37, plO
company. Actual report of a, ^37, pl6
company. Combined balance sheet of,

i37, pl9
company. Income and operating account
of, i37, pl3
Mixed-plan life-insurance companies, §38,

pp2, 4
Money Borrowed and Loaned Book,

V^, p34
Monthly statements of mining companies,

i37, p7
Morning loans at the bank, ^32, pl4
Municipal accounting, §39, pi

corporations, §39, p5
Mutual-plan life-insurance companies,
§38, p2

N

Net income of steam roads, §36, p6

income of telephone companies, §34, p3
New investment classification of steam
roads, §34, p3

York Stock Exchange, §32, p2
News slips, §32, p20

ticker, i32, p20
Non-operating income of steam roads,
§36, p6

•participating plan of life-insurance com-
panies, §38, p3

-revenue receipts, §39, pl6
Note register, §31, p2S

teller, §31, p23
Notes, Promissory, §31, p24

O

Office buildings of steam roads. Station

and, 134, p9
Operating-expense accounts of steam roads,
§35, p3

expenses of mine by months, Compara-
tive statement of, ^37, p20

expenses on account of wages paid em-
ployes of steam roads, §35, p8

income of steam roads, §36, p5

reserves of steam roads. Balances in,
§34, p4



Operating on the New York Stock Ex-
change, §32, pi
' revenues and operating expenses of

steam roads, §35, pi
Operators on the Exchange, §32, p6
Options, Buyer's and seller's, i33y p6
Order Book, §33, p2
Register, §39, p20
to buy or sell, ^32, p24
Organization expenses of steam roads,
§34, pl3
of cities, §39, p6
Original investments of steam roads,

§34, p6
Overdrafts, Notice of, §31, p35



Participating-plan life-inlurance com-

t panies, §38, p4

Paving account of steam roads, §34, plO

Pass book, §31, p6''

Paying teller, §31, plO

Payment for construction of steam roads,

§34, pi
Pay rolls of steam roads, §35, p9
rolls of steam roads. Auditing, §35, pl2
rolls of steam roads. Deductions in,

§35, pll
rolls of steam roads, Reports of, ,§35, pll
Percentage in preparing graphs. Use of,

§41, pl5
Peril, Insurance, §38, pi
Plan, Endowment, §38, pi

Straight-life, §38, pi
Policy, Endowment, §38, pi
Insurance, §38, pi
Straight-life, §38, pi
Policyholders' ledgers. Life-insurance, §38,

p8 ^

Pool, §32, p21
Posting-machine system of accounting,

§31, p34
Power-distribution systems, Steam -roads,
§34, plO
-plant machinery. Steam-roads, §34, pll
Preferred stock, ^32, pl7
Premium, §36, pl2
Fire-insurance gross, §38, pl8
Insurance, §38, pi
on capital stock of steam roads, Discount

and, §36, pl2
reserves, and reinsurance. Fire-insurance,
§38, pl4
Preparation of graphs. Use and, §41, pi
of pay rolls for steam roads, §35, plO
Preparing graphs. Approximate method of,
§41, pl4
graphs, Use of percentage in, §41, pl5



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Vll



Prices, Clearing House, $32, pl9

Primary accounts of steam roads, §34,

PP4. 7
Private Ledger, ^33, p40
Profit-and-loss accounts of steam roads,
$36, ppl, 7
-and-loss accounts of mining companies,

^37, pl3
-and-loss statement, i33t p41
Promissory notes, f31, p24
Proof book, $31, p3

-book clerk, f31, p29
Property of steam roads. Distribution of

charges for, f35, p3
Proprietary life-insurance companies, $38,

P3
Protest, $31, p28

of items under $10, $31, p40
Purchase and sale. Recording a, $32, p22

and Sales Book, S33, pS
Pyramiding, %32f p22



Questions and answers, C. P. A., $42, pi;
143. pi

R
Receiving teller, $31, p4
Recording a purchase and sale, $32, p22
Records, Life-insurance agency, $38, p8
Reduced-rate average clause in fire-insur-
ance, $38, pl6
Registers of steam roads. Equipment-
depreciation, $35, p5
Reinsurance, Fire-insurance, $38, pl3
Remittance sheet, $31, p39
Room traders, $32, p6
Replaced, Distribution of charges for,

property of steam roads, $35, p3
Report of a mining company, ^37, pl6 '
Pay-roll, of steam ^roads, $35, pll
Time, of steam roads, $35, p9
to state. Life-insurance, $38, pl3
Reports and statements, Fire-insurance,
$38, p20
of brokers, $32, pll
Requisition for money, $31, pl7
Reserves, Balances in operating, of steam
roads, $35, p4
Insurance, $38, p5

Premiums, and reinsurance of fire in-
surance, $38, pl4
Revenue account. Life-insurance, $38, pl2
receipts, $39, pl6
Tax Register, ^33, p22
Revenues and operating expenses of steam

roads, Operating, $35, pi
Risks, Classes of fire-insurance, $38, pl4
Insurance, $38, pi



Road and equipment accounts. Steam

roads, $34, ppl, 4
Retired and replaced property of steam

roads, Distribution of charges for,

$35, p3



Sample statements. Life-insurance, $38, pl2
Sales, Fictitious, $32, p9

Short, $32, p9
Securities Ledger, $33, p30
Short Sales, ^32, p9
Signature card, $31, p5
Signals and inter lockers of steam roads,

$34, plO

Signs and crossings of steam roads, $34, p8

Sinking-fund accounts. Capital and, $39,

p50

Fund Contributions Required, $39, p25

Special instructions for steam roads,

$36, pl2
State, Annual report to, of life insurance

companies, $38, pl3
Statement, Customer's, $33, p28
Statements, Annual reports and, of fire-
insurance companies, $38, p20
Balance-sheet, of steam roads, ^36^ p9
Monthly, of mining companies, ^37^ p7
. of operating expenses of mine, Compara-
tive, i37, p20
Sample life-insurance, $38, pl2
Station and office buildings of steam roads,

$34, p9
Steam roads accounting, $35, pl5
roads, Accounts for, $34, pi; $35, pi;

$36, pi
Boads, Accounts for operating expenses

of, $35, p3
roads. Additions and betterments of,

$34, p6
roads, Auditing pay rolls of, $35, pl2
roads, Balance sheet of, $36, p8
roads. Balances in operating reserves of,

$35, p4
roads, Bridges, trestles, and culverts of,

$34, p8
roads, Construction and equipment ac-
, counts of, $34, p2

roads. Corporate surplus of, $36, pl2
roads, Crossings and signs of, $34, p8
roads, Current assets of, ^36, plO
roads. Current liabilities of, $36, pll
roads. Deductions from gross income of,

i36, p6
roads, Deductions in pay of, $35, pll
roads. Deferred assets of, ^36, plO
roads, Deferred liabilities of, $36, pll
roads, Delayed items of, ^36, p3



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INDEX



Steam roads, Depreciation of, §35, p5
roads. Depreciation of fixed improve-
ments of §35, p4
roads, Discounts and premiums on capi-
tal stock of, $36, pl2 ^
roads. Distribution of charges for prop-
erty retired and replaced of, §35, p3
roads, Disposition of net income of,

§36, p6
roads, Division of accounts of, §34, p4
roads. Division of charges of, §35, pl2
roads. Engineering account of, §34, p7
roads, Entries composing accounts of,

§36, p2
roads, Equalization of expenses of,

§35, p4
roads. Equipment of, §34, p5
roads. Equipment-depreciation register

of, §35, p5
roads. Fixed improvements of, -§35, p3
roads. General expenditures of, §34

Pp5, 12
roads, Governmental grants to, §36, pll
roads. Handling primary accounts of,

§34. p5
roads. Income credits of, ^36^ p4
roads. Debits of, i36, p4
roads. Income, profit-and-loss, and gen-
eral balance-sheet accounts of, §36, pi
-roads income statement, §36, p5
roads. Items in balance-sheet accounts

of, §36, p7
roads, Items in income accounts of,

§36, p4
roads. Items in profit-and-loss accounts

of, §36," p7
roads, Interest during construction of,

§34, pl3
roads. Investment in road and equip-
ment of, §34, pi
-roads investments, §36, p9
roads. Long-term grant to, ^36, pll
roads, Maintenance expenses of, §35, p3
roads. New investment classification of,

§34, p3
roads, Non -operating income of, §36, p6
roads. Operating expenses on account of

wages paid employes of, §35, p8
roads, Operating income of, %36, p5
roads, Operating revenues and expenses

of, §35, pi
roads. Organization expenses of, §34, pl3
roads, Original investments of, §34, p6
roads, Paving account of, §34, plO
-roads pay rolls, §35, p9
•roads pay-roll reports, §35, pll
roqds. Payment for construction of,
§34, pi



Steam-roads' power-distribution system,
§34, plO.

-roads power-plant machinery, §34, pll

-roads primary accounts, §34, pp4, 7

roads, Profit-and-loss credits of, %36, p7

roads, Profit-and-loss debits of, ^36, p7

-roads road accounts, §34, p4

roads. Signals and Jnterlockers of,
§34, plO

roads. Special instructions for, §36, pl2

-roads station and office buildings, §34, p9

-roads stock, ^36, plO

-roads time reports, §35, p9

•roads track laying and surfacing, §34, p8

-roads unadjusted credits, §36, pll

-roads unadjusted debits, §36, plO

-roads uncollectible items, §36, p4

-roads wharves and docks, §34, p9
Stock-brokerage accounting methods, §33,
pl

Discount and premium on capital, of
steam roads, §36, pl2

certificates, §32, pl7

Classes of, %32f pl7

loans, §32, plO

plan of life-insurance companies, §38, p2

Steam-roads, §36, plO

Transfer Register, ^33, p37

transfers, §32, pl2
Stocks Borrowed and Loaned Book, ^33,

4)32
Stop orders, §33, p3

-payment cards, §31, pl6
Straddle, §32, p21
Straight-life plan, §38, pl

-life policy, §38, pl

•line graphs, §41, p2

-line graphs. Variations in arrangements
of, §41, p4
Strike sheet, §31, p3

sheet, Teller's, §31, p7
Subsidiary accounts, §39, p22
Substitutions of collateral, §32, pl6
Surfacing and tracklaying. Steam-roads,

§34, p8
Surplus, Corporate, of steam roads, §36, pl2
System of power distribution, Steam-roads,
§34, plO



Taxes Receivable, §39, p26

Tax Register, Revenue, ^33, p22

Teller, Note, §31, p23

Paying, §31, plO

Receiving, §31, p4
Ticker, The, §32, pl8
Time of delivery of stocks, §32, pll

reports. Steam -roads, §35, if?



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INDEX



IX



Tracklayinsr and surfacing of steam roads,

§34, p8
Trading on the Exchange, §32, p7
Transfer Register, Stock, ^33, p37
Transfers of stock, §32, pl2
Trestles, bridges, and culverts of steam

roads, §34, p8
Trial balance. Fire-insurance, §38, pl7

balance, Life-insurance, §38, p9
Trust accounts, §39, p56
Two-dollar brokers, §32, p6



Unadjusted credits of steam roads, ^36, pll

debits of steam roads, §36, plO
Uncollectible items of steam roads, §36, p4



Use and preparation of graphs, §41, pi
of line charts, §41, plO
of percentage in preparing graphs,
§41, pl5

V
Vault List, §33, p39

W

Wages paid employes of steam roads,

§35, p8
Wall Street's instruments, §32, pl8
Warrants Payable Register, §39, p21
Wash sales, §32, p22
Water Department accounts, §39, p36
Wharves and docks of steam roads, §34, p9



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Online LibraryInternational Correspondence SchoolsAccounting ... → online text (page 29 of 29)