_Bonus_--An amount paid in excess of the sum originally agreed upon. A premium or gift--for example, a sum paid to a salesman as extra compensation for making a certain number of sales. _Book Account_--A charge or evidence of indebtedness on the books of account not secured by note or other written promise. _Brand_--A class of goods. A symbol or name used to designate a specific article. A trade mark. _Broker_--One who acts as agent or middleman between buyer and seller. _Brokerage_--The commissions or fees paid the broker for his services. Also a term used to designate his business. _Bullion_--Uncoined gold or silver. _Call Loans_--Loans made payable on demand or when called for. _Cancel_--To render null and void; to annul. _Capital_--Property or money invested in a business. _Capital Stock_--A term used to indicate the subscriptions of all stockholders to the capital of a corporation. _Cartage_--The charges made for hauling goods by wagon, or otherwise than by freight or express. _Cash Sales_--Sales for which immediate payment is received in contradistinction to sales of goods on credit. [Illustration: Bill of Sale] _Certificate of Stock_--A written statement or declaration of the purchase of a specified number of shares of the capital stock of a corporation. An evidence of ownership. _Certified Check_--A check, the payment of which is guaranteed by the bank on which it is drawn. _Charges_--The expense involved in handling goods or in performing a specific act--as, for example, charges for storage, freight charges, etc. Also a synonym for _debits_. _Chart_--A classified exhibit of the components of a business organization, showing the authority and responsibilities of the members. Grouping of the accounts of a business with respect to their relation to one another. _Charter_--To hire a car, ship, or other instrument of transportation. A document defining the rights and duties of a corporation. _Check_--An order on a bank to pay to a certain person, or to the order of such person, a specified sum, which sum is to be charged to the account of the drawer of the check. _Clearing House_--An exchange established by banks in cities, for their convenience in making daily settlements. The checks and drafts on the different banks are exchanged without the formality of presenting them personally at each bank. A balance is found, and this amount only is paid in cash. _Closing an Account_--Making an entry that will balance the account. _Collateral_--Pledges of security--as stocks, bonds, etc.--to protect an obligation or insure the payment of a loan. _Commission_--A percentage or share of the proceeds allowed for the sale of merchandise--as the pay of a commission merchant for selling a car of flour. _Commission Merchant_--One who sells goods on commission. Similar to a broker. _Commercial Paper_--Negotiable paper used in business. _Common Law_--Law based upon the precedent of usage, though not contained in the statutes.