VOLUME IV

THEORY OF ACCOUNTS _By James B. Griffith_ Page 11

Dictionary of Commercial Terms--Commercial Abbreviations--Objects of Bookkeeping--Methods--Single Entry--Double Entry--Advantages of Double Entry --Classes of Account Books--Recording Transactions--Promissory Notes--Bank Deposits--Sample Transactions--Classes of Accounts--Classes of Assets--Revenue Accounts--Rules for Journalizing--Rules for Posting--Trial Balance--Sample Ledger Accounts--Treatment of Cash Discounts --Profit and Loss--Merchandise Inventory Accounts--Balance Sheet --Journalizing Notes--Journalizing Drafts

SINGLE PROPRIETORSHIP AND PARTNERSHIP ACCOUNTS _By James B. Griffith_ Page 119

Retail Business--Proprietors' Accounts--Inventory--Retail Coal Books-- Uncollectible Accounts--Sales Tickets--Departmental Records--Partnership Agreements--Kinds of Partners--Participation in Profits--Interest on Investments--Capital and Personal Accounts--Opening and Closing Partnership Books--Model Set of Books

CORPORATION AND MANUFACTURING ACCOUNTS _By James B. Griffith_ Page 195

Classification of Corporations--Joint Stock Company--Creation of Corporation --Stockholders--Stock Certificates--Capitalization--Capital and Capital Stock --Stock Subscriptions--Management of Corporations--Powers of Directors and Officers--Dividends--Closing Transfer Books--Sale of Stock Below Par--Corporation Bookkeeping--Books Required--Opening Entries--Changing Books from Partnership to Corporation--Stock Donated to Employes--Reserves--Computing Sinking Funds--Premium and Interest on Bonds--Manufacturing and Cost Accounts--Factory Assets--Factory Expenses--Balance Ledger

THE VOUCHER SYSTEM OF ACCOUNTING _By James B. Griffith_ Page 273

Use of Vouchers--Voucher Checks--Journal Vouchers--Voucher Register--Operation of System--Auditing Invoices--Executing Vouchers--Paying, Filing, and Indexing Vouchers--Voucher File--Demonstration of System--Voucher Accounting--Unit System --Combined Purchase Ledger and Invoice File--Private Ledger --Private Journal--General Ledger--Manufacturing Accounts --Charting Accounts--Chart of Trading Business--Chart of Manufacturing Accounts--Examples of Charts--Explanation of Charts

REVIEW QUESTIONS Page 325

INDEX Page 345

THEORY OF ACCOUNTS