Bills receivable and bills payable, 54 Blanks, definition of, 18 Blotter, definition of, 18 Bond liability, 239 Bonded goods, definition of, 18 Bonds, 238 classes of, 239 definition of, 18 expense of issue of, 241 interest on, 241 premium on, 241 Bonus, definition of, 18 Book account, definition of, 18 Bookkeeping for corporation, 205 definition and objects of, 37 methods of, 39 Brand, definition of, 18 Broker, definition of, 18 Brokerage, definition of, 18 Bullion, definition of, 18 C Call loans, definition of, 18 Cancel, definition of, 18 Capital, definition of, 18 Capital of corporation, 199 Capital stock, 199 definition of, 18 Capitalization, 199 capital, 199 capital stock, 199 treasury stock, 200 watered stock, 201 Cartage, definition of, 18 Cash book, 43 posting from, 89 Cash discounts, 94 allowed, 94 earned, 95 entering in cash book, 94 Cash dividend, declaring, 224 Cash sales, definition of, 18 Center-ruled ledger, 143 Certificate of stock, definition of, 18 Certified check, definition of, 20 Charges, definition of, 20 Chart, definition of, 20 Charter, definition of, 20 Charting the accounts, 309 Check, definition of, 20 Check books, 56 Clearing house, definition of, 20 Closing an account, definition of, 20 Collateral, definition of, 20 Commercial abbreviations, 35 Commercial paper, definition of, 20 Commercial signs and characters, 37 Commercial terms, dictionary of, 11 Commission, definition of, 20 Commission merchant, definition of, 20 Common law, definition of, 20 Common stock, definition of, 200 Company, definition of, 20 Compromise, definition of, 20 Consideration, definition of, 22 Consignee, definition of, 22 Consul, definition of, 22 Contingent assets and liabilities, definition of, 22 Contingent fund, definition of, 22 Contra, definition of, 22 Contract, definition of, 22 Conveyance, definition of, 22 Copyright, definition of, 22 Corporation accounts, 195-270 bonds, 238 bookkeeping, 205 changing books from partnership to corporation, 227 closing transfer books, 204 entries on corporation books, 228 entry of stock for promotion, 222 reserves and their treatment, 235 stock donated to employes, 229 when stock subscriptions are never full paid, 232 surplus and dividends, 223 treatment of loss, 225 Corporation bookkeeping, 205 books required, 206 entries in stock books, 215 opening entries, 209 Corporations capitalization, 199 classification of, 195 creation of, 197 definition of, 195 dividends, 203 management of, 201