36. Describe, briefly, a method of obtaining the necessary statistics to make up the manufacturing account for a business in which but one line of goods are manufactured? What is the object of sectionalizing the pay-roll by departments? 37. What is an _expense inventory account_; when is it used; and how is it made up? When is an expense liability considered; by what account is it represented; and how is the account made up? 38. What is meant by a _balance ledger_? Illustrate a form of balance ledger. 39. For what purpose is an invoice register used? Explain the general plan of such a book. 40. Make up a manufacturing account from the data given on Page 76. Show the journal entries used in making up this account. REVIEW QUESTIONS ON THE SUBJECT OF THE VOUCHER SYSTEM 1. State, in your own words, the generally accepted meaning of the term _voucher_, as used in business. 2. What is the nature of a journal voucher, and for what purpose is it used? 3. Prepare a form of voucher to be accompanied by a separate check. 4. Prepare a form of voucher check. 5. For what book is the voucher register substituted? What book is dispensed with? 6. Explain the purpose of the _sundries_ and _unpaid voucher_ columns in the voucher register. 7. With what _controlling_ account must the total of unpaid vouchers as shown by the register, agree? Explain the sources of debits and credits posted to this controlling account. 8. Prepare a form of voucher register, suitable for a manufacturing business using three classes of raw material, operating five shops, and selling the product through traveling salesmen. 9. What are the necessary steps in _auditing_, _executing_, and _registering_ vouchers? How should audited vouchers be filed? 10. Describe the routine in paying vouchers, and in filing invoices and paid vouchers. How should vouchers be indexed? 11. What is the distinguishing feature of the _unit system_ of voucher accounting? 12. If a voucher pays items to be charged to three accounts, how many copies are required and how is the distribution shown? 13. Explain the method of filing and recording vouchers in the unit system. How are monthly totals recorded? 14. What routine should be followed to carry the totals to the ledger? 15. Describe, and illustrate with the necessary forms, a system in which a purchase ledger and invoice file are combined. 16. What is a private ledger and for what purposes is it used? 17. Name some of the special advantages of the private ledger. 18. Describe, briefly, the operation of the private ledger, giving an example. 19. Describe, and illustrate with journal entries, in what way a manufacturer can make use of the private ledger. 20. Transactions of the following classes are recorded on the books of Dane & Whitney: Purchases on Account Sales on Account Paid for Rent Paid Dane's Salary Sales for Cash Whitney advanced cash to the business.