Page:  of 346
 
sales of, 209
valuation of, 137
yield of, 148, (formula) 330
Books--auxiliary, 301
bill, 301
cost, 222
principal, 301
voucher, 318
wages, 222
(see also Cash; Day; Invoice; Pur-
chase; Sales)
Book value--defined, 140
tables, 140 - 148
Branches--accounts of, 96
advances to, 186
assets in, 96
Bridges, 264
Buildings--account, 252
depreciation of, 247, 254
inspection of, 263
remodeling, 71
repairs of, 247
Burden--adjustments of, 235, 250
defined, 218
distributed, 223 - 242
By-products, 111 - 112
Cambridge, Mass., 265
Capital--bank, 200
charging to, 71, 76, 159 - 172
nature of, 69 - 77
working, 174
Capital stock--account, 48, 94, 306 - 311
apportionment of, 276 - 280
Capitalization--bases of, 159
entries for, 306 - 311
meaning of, 165
principle of, 159 - 172
Car statistics, 122, 123 - 125
Car-trust bonds, 192
Cartage, as burden, 237, 246
Cash account--interpretation of, 92
petty, 317
posting, 57
use of, 12, 22
Cash book--bank, 295
columnar, 58, 289 - 292
defined, 16
form affecting value as evidence, 66
petty, 317
special column, 58, 289 - 292
use of, 56, 61
Cash items, 92, 189
Cash sales, 62
Cash variations, 14
Celebrations, 264
Cemeteries, 263, 265
Certificates of deposit, 299 n
Charities, 264
Checking, 20, 37, 55, 59, 62
Checks--bank holdings of, 200
as cash, 22
cashier's, 299 n
certified, 299 n
voucher, 318
Clearing house items, 200, 202
Closing books, 43 - 52, 57, 311 - 312
Collateral index, 208
Collateral register, 208
Collateral trust bond, 192
Collection account, 296, 298
Collection register, 300
Colorado Midland R. R., 184, 185
Columnar books, (see Cash book; Jour-
nal)
Columns--debit and credit, 18, 19
special, principle of, 55, 58, 61
Commercial and Financial Chronicle, 188
Commission, 287
Common sense as accounting principle,
245
Comparative cost register, 223
Comptroller--administrative, 281
of the currency, 201
Conducting transportation accounts, 113
Consolidations, bases for, 276 - 280
Construction account--principle of
charging to, 159
use, 117
Contingent items on balance sheet, 176,
265
Contracts--as liability, 95
profit on unfinished, 245
Controller, (see Comptroller)
Controlling accounts, 64
Copyrights, 155
Correction (department of), 263
Cost accounting, accuracy of, 236, 239
principles of, 111 - 120
Cost of annuity (formula), 330
Cost book, 222
Costs--administration, 237, 249
advertising, 242, 250
analyses of, 238, 239, 316
capitalization on, 159 - 172
department, 238
direct, defined, 115, 218
estimating, 235, 241, 250
joint, illustrated, 111, 218
library, 260
lighting, 260
machine, 224, 227
-use, 224, 227
machinery, 238
manufacturing, 218 - 239
police, 260
power, 224, 228
prime, 218

-340-

Questia, a part of Gale, Cengage Learning. www.questia.com

Publication Information: Book Title: Accounts: Their Construction and Interpretation for Business Men and Students of Affairs. Contributors: William Morse Cole - author. Publisher: Houghton Miffin. Place of Publication: Boston. Publication Year: 1908. Page Number: 340.
    
This feature allows you to create and manage separate folders for your different research projects. To view markups for a different project, make that project your current project.
This feature allows you to save a link to the publication you are reading or view all the publications you have put on your bookshelf.
This feature allows you to save a link to the page you are reading, which you can later return to from Projects.
This feature allows you to highlight words or phrases on the publication page you are reading.
This feature allows you to save a note you write on the publication page you are reading.
This feature allows you to create a citation to the page you are reading that you can paste into your paper. Highlight a passage to include that passage as a quotation.
This feature allows you to save a reference to a publication you are reading for your bibliography or generate a bibliography you can paste into your paper.
This feature allows you to print the page you are reading, including your notes or highlights (IE users must have "print background colors and image" setting selected.)
This feature allows you to look up words in encyclopedia.
  About Questia Tools
Close Window  
Questia's powerful research tools allow you to highlight, take notes, bookmark and even create instant citations and bibliographies. To use these features and save hours of work, you must create a Questia account.
Need a Questia account?
Sign up for a FREE trial now. Save time, stress and hassle, and get better grades with trusted, online research.

» Click here for our free trial

Already have a Questia account? Login now!
Error
Working...
Printing Preferences
Format for black and white printer: On Off
Print highlights: On Off
Print notes: On Off
Choose one of the options for printing:
Print this page (No Charge)
Print pages to