packing and shipping 44
salaries of salesmen 44
traveling expenses of salesmen 44
Sales ledger 12
Sales recapitulations 158
Securities 197
"Sell at market" 231
"Sell at opening" 231
"Selling order" 231
"Settlement" 231
Shipments 61
Shipper's trading account 68
"Short" 232
Single entry bookkeeping 91-122
books used 92
bill book 92
cash book 92
ledger 92
order book 92
changing corporation books to double entry 118
changing to double entry 110
changing partnership books to double entry 110
closing the books 109
debit and credit rules 93
determining profit 108
distinctive features of 92
posting 93
proprietor's account 93
Cyclopedia of Commerce, Accountancy, Business Administration, V. 05 (of 10) · The Wunder Library — complete classics, free to read, with narration.