None
653 revenue, sources of, 654 voyage unit of expense distribu- tion, 653 Digitized by VjOOQIC INDEX Shoe stores, retail, 613 costs in retail business, 622, 623 depreciation, 615 Single entry, audit of books kept in, 44 Sinking funds, 128, 194 coal or ore land mortgages, 606 depreciation and, 412 municipal accounts, 694, 709 telephone companies, 680 Speculative securities companies, securities stock in trade, 555 Staff auditors, 50 Stamps, postage and other, 102 Standard Oil Co. of Indiana, stock dividend of, 387 State insurance commissioners, 573 Statements, comparative, 519 creditors', 150 depositors' accounts, auditing inactive bank ac- counts, 539 monthly instead of balancing pass-book, 540 financial condition (sample), 238 for credit purposes; National Association of Credit Men, 268 form of, for bankers, 252 profit and loss, 273 Stationery of auditor, 39, 247 Statistics, comparative; value of, • 287 Stock accounts, retail merchants, 611 Stock, capital, 388 calls and assessments, 137 certificates, 193 dividends, 386 in default, 198 887 precautions when purchasing, 144 preferred ; cumulative dividends, 197 premium on, 194, 375^ retirement of special issues, 198 subscriptions to ; audit, 82. treasury, 133 unissued, 134 verification of issue with general ledger, 539 watered, 145 'Stock Corporation Law, New- York; on dividends, 230 Stock on hand, 394 Stock records, internal check for, 57 Stockbrokers, 556 books of record, 556 Stockholders, value of audit as protection, 26 Stone, Melville E., Pulitzer Estate valuation, 597 Stores, inventory of, 98 Subscription record, 311 Subscriptions to stock as asset, 83 Subsidiaries, profils of, 213 Subsidiary ledger, controlling, 398 Supplies, 98 cost percentage in retail busi- ness, 622 Surgeons' accounting, 730 Surplus, investment of, 199 profits and, distinguished, 206 Suspense accounts (See contin- gent liabilities, 168, and out- standing accounts, 370) "System" Magazine, retail cost data, 621 Systems of accounts, criticisms of, 467 Systems, office, 389 Digitized by VjOOQIC 888 INDEX Tabular ledger, 399 Tact necessary in auditor, 33 Taxes, 160 adjustments of, 475 auditing, 389 avoidance of, 140 municipal tax rate, 686 Taxicab companies, 26, 664 balance sheet, 666 earnings and expenses, state- meot, 666, 670 revenue, 665 Telephone companies, 679 appraisal of property, 684 capital, fixed; additions at cost, 681 depreciation, 680 embezzlement through direc- tories, 68o public service commission con- trol of, 679 subscribers ledger, 681 Temporary investments, 101 Terminology of reports, simplicity advisable in, 236 Test defined, 295 Testifying, preparation for, 438 Textile industries, depreciation, method of figuring, ^588 Theaters, 743 pay-rolls, 745 "settlement sheet," 744 Theatrical companies, 746 depreciation, 747 Theft, detection of, in wholesale establishment. 609 Third Avenue Railway Co. case, 408 Tickets, unused, 164 Timber lands, depreciation of, 429 valuation of, 136 Tim« of interest, 523 Title guarantee insurance, 587 Tools, small, 116 depreciation of, 425 Trade creditors, 150 Trade discounts, 227, 325 Trading, 608 retail merchants, 610 wholesale merchants, 608 Transportation (See Railroads, Railways, Shipping Compa- nies, Taxicab Companies) Traveling expenses, 162, 357 Treasurer of U. S. This book is due on the l»c dftte stamped below, or on the date to which renewed^ Reaew«d books are subject to imoaediite reodJ. ^V/c/gy ^^0^ ^ '^j4 REC'O uu- FEB 18 "6^ -U AM APR 1 6 1S73 0 X KHTIJUJ JUN 6 73-8PW75 11«iY«titty of CAlJf omii THE UNIVERSITY OF CAUFORNIA UBRARY ^# ■\ v. 