Part 69

Out freight 42

Pay-roll records 160

Petty cash voucher 17

Pit 232

Pool 231

Posting 93

Produce shipper's books 63

cash book 64

journal 67

purchase book 63

shipment book 64

shipment ledger 64

Protested paper, treatment of 18

Purchase controlling account 13

Purchase ledger 11

"Put" 231

"Put and call" 231

Realization and liquidation accounts 188

Reference information 289

"Remargin" 231

Remington standard typewriter 299

Retail dry goods billing 292

Reverse or slip posting 143

"Ring" 231

"Ring settlement" 199

Sales book 14

Sales expense 44

advertising 44