Foreign exchange, definition of, 26 Forms account sales, 12 acknowledgment, 13 adjustment journal and departmental purchase book, 154 balance sheet, 101 bill, 15 bill of exchange, 17 bill of lading, 16 bill of sale, 19 bills payable, 55 bills receivable, 55 cash book, 44, 131 cash book including bank account, 156 cash book with center column for particulars, 177 cash book with column for private ledger accounts, 306 cash disbursement book, 296 center-ruled ledger, 143, 157-161 certificate of stock, 21 chart of profit and loss accounts, 311, 312 check register, 260 classified ledger accounts, 180-188 closing entries, trading and profit and loss account, 140 combined purchase ledger and voucher system, 303 daily report, 247 day book, 43 day book or blotter, 121 delivery receipt, 24 demand note, 24 departmental sales book, 155, 178 departmental sales and purchase books, 179 draft, 25 endorsement, 58 file showing method of indexing vouchers, 293 installment certificate, 208 inventory sheet, 137 invoice register, 258 journal, 74 journal entries recording all transactions, 128-130 journal ruled retail ledger, 132-137 journal showing opening entries for partnership, 176 journal voucher for adjusting entries, 284 lease, 27 ledger accounts, classified, 180-188 ledger with journal ruling, 120 manufacturing account, 99 manufacturing ledger with closing entries, 320-322 merchandise inventory, 100 monthly recapitulation and distribution sheet, 303 opening entry in journal, 122 order, 29 order book, 42 pay-roll, 249 power of attorney, 32 profit and loss account, 99 promissory note, 31 proprietor's account, 99 purchase book, 75 purchase ledger, 267 receipt, 33 retail ledger, journal ruled, 132-137 sales book, 74 scale book, 144 signature card, 57 special account, 12 statement, 34 statement of incorporation on stock plan, 198 trading account, 98 transfer book, 206 trial balance, 138, 162, 269 unit system of voucher accounting, monthly recapitulation for, 300 voucher, 35 voucher, back of, showing distribution, 277 voucher with check attached, duplicate, 283 voucher check in loose-leaf form, duplicate, 280 voucher check that requires no folding, 280 voucher check, triplicate form of, 282 voucher and check combined, 278 voucher distribution sheet, 281 voucher register showing entries, 294 voucher registers, typical forms of, 286 voucher to be receipted and returned, 276 vouchers paid, card index of, 292 Freight, definition of, 26 G Gain, definition of, 26 Gauging, definition of, 26 Going business, definition of, 26 Goodwill, definition of, 26 Gross, definition of, 26 Gross profit, transfer of, 99