PAGES.

Instructions are given to open, conduct and close the following:

Classification of Accounts.

Capital Stock and Funded Debt.

Cost of Road and Equipment.

Superintendence and General Expenses. Engineering. Right of way.

Real Estate and Buildings. Roadbed and Track. Overhead Construction.

Rolling Stock. Miscellaneous Equipment. Power Plant. Cable and Carry-

ing Sheaves. Repair Shops. Additions and Betterments.

Earnings.

Passer gers. Express. Mail. Advertising. Interest. Rents, and Miscel

laneous.

Ope ating Expenses.

Miscellaneous.

Salaries of G neral Officers and Clerks. Office Service.

Stationery. Insur-

ance. Legal. Injury to Persons and Property. Contingent. Franchise.

Transportation.

Car Service. Car Barn. Oil and Waste for Cars and Machinery. Supplies.

Wrecking, Sanding, Sweeping and Cleaning of Condui's. Stable and Power

House. Provender and Fuel.

Maintenance of Way and Structures.

Repairs and Renewals of Roadbed and Track. Repairs and Renewals of

Overhead Wire. Repairs and renewals of Buildings and Wharves.

Maintenance of Rolling Stock and Power Equipment.

Repairs and Renewals of Cars and Vehicles. Repairs and Renewals of

Cable Sheaves and Grip Dies. Repairs of Harness and Stable Equipment.

Horse Shoeing. Renewals of Horses and Mules. Repairs of Electric Car
Equipment-Motor Armature. Gears and Pinions. Trolleys and Miscellan-
eous. Repairs of Power Plant-Steam, Cable and Electric. Tools, Machin-
and Miscellaneous.

ery

Fixed Charges.

Interest. Rent. Taxes. Franchise Charges.

Assets.

Construction. Equipment. Real Estate and Buildings. Stocks and Bonds.

Franchise. Other Investments. Cash. Bills Receivable. Accounts Re-

ceivable. Supplies. Sinking Fund. Sundries, etc.

Liabilities.

Capital Stock. Funded Debt. Interest Due and Accrued.

Dividends Un-

paid. Audited Vouchers Payable. Wages Payable. Accounts Payable.

Bills Payable. Sundries. Loss and Gain (Deficit), etc.

PAGES.

Estate Accounting.

Chapter 28.........

331-345

Executors, Administrators, Guardians, Trustees, Assignees and Receivers.

Building Association Accounting.

Shares of Stock. Increase of Capital Stock. Shares are Transferable. Pay-

ment of Dues on Stock. Paid up Stock. Terminating Plan. Serial Plan.

Perpetual Plan. Permanent Plan. National Plan. Loans. Premiums.

Fines for non-pay-

Distribution of Profits.

Weekly Dues 50 cents

$1.00 each. Table of

Security. Sale of Secureties-Disposition of Proceeds.

ment of Dues. Forfeitures. Right of Withdrawal.

Holding Value of Shares. Semi-Annual Dividend.

and $1.00. Table of Equated Credits on one share of

Equated Credits 50 cents per share. Dividend Table. Dues. Interest and

Fines Book. Cash Received Book. Stock Journal Day Book. Stock Ledger.

Individual Stock Ledger. Specimen Entries, etc.

Depreciation.

Chapter 30

374-380

Definition of Depreciation. Importance of Depreciation. Wear and Tear of
Machinery, etc. Machinery classified. Machinery and Property Accounts.
Methods of Calculation. Treatment of charges. Revaluations.
Diminuation with Tables. Shareholders Rights, etc.

Ratio of

Railway Auditing.

Chapter 31............

381-397

Instructions to Traveling Auditors. Their duties. Reports of each exam-

ination. Defaulting Agents. Remittances and Freight Collections.

Building Association Auditing.

Purposes of the Audit. The Auditor the Representative of the Members.

Qualifications for Auditing. Disqualification of Auditors. Assistance from

Officials. Economical, Labor-Saving and Simple Methods. Care of Books.

Special Hints. False Accounts. Errors of Omission. General Outline.

Proving the Cash Balance. Share Contributions. Secretary's Cash Book.

Treasurer's Cash Book. Member's Ledger. Withdrawals. General Ledger.

Special Points, etc.

Expert Examinations of Street Railway and Other Corpora-

tion Property and Accounts for Banks, Trust Companies

and Prospective Investors.

PAGES.

Corporation Stocks.

Common and Preferred.

Corporation Bonds.

Mortgage Bonds. Equipment Bonds. Land Grant Bonds. Collateral Trust

Bonds. Prior Lien Bonds. Debentures. Income Bonds, and Receivers'

Certificates.

Accounting for Interest on Bonds.-How Coupons Should

be Treated when Paid.

Accounting for Interest on Registered Bonds.

Sinking Fund Accounts.

The Duties of a Corporation Secretary and Treasurer, and the
Accounts and Records They Should keep.

Expert Examinations of the Accounts and Financial Affairs

of Executors, Administrators, Guardians, Trustees, As-

signees and Receivers, and Statements Prepared for

Court.

Chapter 35.....

Handling Vouchers.

468-485

Collateral Securities.

Coupon Bonds. Registered Bonds. Stock Certificates. Warehouse Re-

ceipts. Bills of Lading, etc.

Key

486-498

Three Hundred and Twenty-five Questions and Answers.

499-537

Covering every important point on Signing, Accepting, Indorsing, Present-

ing and Protesting all kinds of Notes, Drafts and Checks, under the New

Negotiable Instruments Law.

Index to 325 Questions and Answers

General Index

539-542

543-569

KEISTER'S

CORPORATION ACCOUNTING ·

AND AUDITING.