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American Business and Accounting Encyclopedia Volume 2 by William Winter Thorne
American Business and Accounting Encyclopedia Volume 2
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Author: William Winter Thorne
Number of Pages: 92 pages
Published Date: 01 Mar 2012
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781130520835
File size: 30 Mb
File Name: American.Business.and.Accounting.Encyclopedia.Volume.2.pdf
Download Link: American Business and Accounting Encyclopedia Volume 2
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1908 Excerpt: ...in this systern is the use of cards of different colors for each line of business. Among the lines solicited are attorneys, doctors, teachers, mechanics, architects, dentists, clerks, small retailers, and women, each distinguished by the color of the card. By systematically going after the accounts of people in each line this bank has largely increased its number of small accounts, and a certain per cent of these are destined to grow into accounts of much greater magnitude. (249) BEAR. (stock Exchange.) An attempt to depreciate the market price of a stock or commodity of fluctuating value by flooding it with large quantities. (250) BEARER. When a check is made payable to bearer it entitles the holder to payment on presentation without identification or indorsement (251) BENEVOLENT SOCIETIES. Societies established for the aid of the needy or suffering and whose maintenance is usually provided for by donations, subscriptions and legacies. The accounting for such societies should consist in keeping a record of cash received from donations, subscriptions, legacies, interest on investments, etc. A form of statement to be furnished to the patrons and members of the society should be on the following lines: INCOME AXD EXPENDITURE ACCOUNT. Dr. Cr. To Housekeeping. By Balance from last year's account. Clothing and General Expenses. "Subscriptions and Donations. Salaries and Wages. "Interest on Investments. Rates, Taxes and Insurance. Gas Lighting and Coals. Medical Officer and Chaplain. Printing, Stationery and Advertising. Cash expended in Charity Balance, being in excess of income over Expenditure to date. CAPITAL ACCOUNT. Dr. Cr. To balance carried forward to next By Balance from last year's account, year's account. "Legacies. BALANCE SHEET LIABILI...

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