Accounts: Their Construction and Interpretation for Business Men and Students of Affairs

By William Morse Cole | Go to book overview

INDEX
Account--dosing, 43-52, 311-312 defined, 18 petty, 317 title for, 21 (see also special accounts)
Accountability distinguished from liability, 13
Accountancy--moral aspect of, 282 profession of, 283
Accounting defined, 4, 69
Accounts payable--register, 302 use of, 63, 289, 290, 291
Accounts receivable--interpreted, 90 register, 302 use of, 63, 64, 289, 291 n
Accrued interest account, 43n, 155
Accrued items--on balance sheet, 175 expense, 52 interest, 40, 41, 43n, 155 rent, 52
Accumulation on bonds--account, 158 defined, 140 tables constructed, 142-147
Actuaries, 211
Additional rates, 234-236, 250
Adjustment bonds, 194
Adjustments in factory estimates, 235, 250
Administration costs, in factories, 237, 249 (see also Municipal accounting) Advances, 186
Advertising, 242, 250
Algebraic expressions summarized, 321
Amortisation--account, 157 defined, 140 sinking fund for, 149-154 tables constructed for, 140-147
Amount--of annuity (formula), 323 of principal (formula), 321
Annuity--amount of (formula), 323 cost of (formula), 330 defined, 135 by life companies, 211 present worth, 136, (formula) 328 purchasable for given sum (formula), 330 rent of, defined, 324 required to attain given sum (formula), 330
Appreciation, 79, 310
Appropriations, 266
Armories, 263
Art, 264
Assets--available, 174, 265 capital, 173 contingent, 176, 265 current, 108, 174 quick, 108 (see also Resources)
Atchison, Topeka & S. F. R. R.--analysis of operations and condition, 180-189 reorganization of, 193-198
Atlantic & Pacific R. R., 185, 186
Auditing, 261, 281-283
Auxiliary books, 301
Bad debts, 89-91, 108, 176n
Balance sheet--banking, 199-201 comparative shown, 86 described, 50-52 elucidated, 69-77, 173-177 form of, 177 indicating value, 276 insurance, 216 interpreted, 97-110 municipal, 265 railroad, 173-177 trust, 209
Balancing, (see Closing books)
Bank notes--redemption fund, 200, 201 as reserve, 201
Bankruptcy with excess assets, 108
Banks--accounting for, 199-204 examination of, 203
Baths, 264, 265
Bills discounted--account, 199, 295-300 valuation of, 203
Bills payable account, 24, 31
Bills receivable account--interpretation of, 89, 91 use of, 23, 31
Bonds--adjustment, 194 book value of, 140 ledger for, 208 principal classes of, 191-192

-339-

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