About the Book
Book may have numerous typos, missing text, images, or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1922. Not illustrated. Excerpt: ... INDEX A Acceptance bills, 665 Acceptance credits, 652 Acceptances, 545, 620, 647 advantages of, 546 bankers', defined, 652 bankers' domestic, 645 as collateral for Federal Re- serve notes, 640 as credit instruments, 539 drawn to furnish dollar ex- change, 645 in open-market operations, 657 trade, defined, 647 Accommodation paper, 620 Account, bookkeeping, how created, 689 capital, 736 donation, 730 equipment, 725 findings, 759 general ledger, 788 machinery, 706, 725 merchandise, 690 nominal, 690, 699 revenue, 699 trading, 692 Accounting (chapters), 684, 754 defined, 6, 684 department, 214; chart of, 215 depreciation allowances in, 705 history of, 686 principles, 699 system, checks on, 695 Accounting or statistical unit, 774 Accounting system, defined, 695 Accounts, book, 539, 540 books of, 694 controlling, 696; defined, 697 I. C. C. classification of, 101 "mixed," 691 payable, 698 payable, defined, 737 Accounts, real, 690, 699 renewed, 735 Accounts receivable, in financial statements, 732 relation to sales, 744 Action, psychology of, in advertise ing, 410 in salesmanship, 447 Adams, Brook, "Theory of Social Revolutions," 56 Addressing, standards of output, 249 Adjustability of currency, 633 Administration, 7 Administrative charges, 779 Administrative expenses, defined, 749, 758 Advances to salesmen, shown in financial statements, 732 Advertising (chapter), 400 as a business force, 87 cost of, 422 distinguished from salesman- ship, 440 expenses in accounting, 735 financial, 156 package as medium of, 429 Advertising department, 214 Affiliated corporations, 753 Agencies, selling, 463 Agreements, creditors', 568 Agreements, syndicate, 153 Agricultural credit, 611 Agricultural paper, defined, 651 eligibility of, 644 Agricultural production as influ- ence in business chan...