Part 71

proving the work 93

sample transactions 94

statement of assets and liabilities 111

statement of ledger 112

"Sky rocketing" 232

"Slump" 232

Smith Premier carbon roll billing machine 300

Special accounting forms 146-161

Split orders 264

"Spread" 232

Statement of affairs 188

of a bankrupt 188

Stationery 269

binders 269

designing 273

loose-leaf sheets 269

printed for typewritten work 271

Stock brokers' accounts 195-232

bookkeeping for 196

books and forms used 204

advice of purchase of sale 211

bills payable record 224

cash book 212

check register 227

customer's statement 224

daily record sheet 208

debit and credit slip 206

grain commission journal sheet 209