[Illustration: Fig. 29. Adding and Subtracting Machine Combined with Cylinder Billing Machine _Remington Typewriter Co._ ] While marvelous improvements have been made in the last decade, the next one promises equally well, especially in the adding-machine line. REVIEW QUESTIONS. PRACTICAL TEST QUESTIONS. In the foregoing sections of this Cyclopedia numerous illustrative examples are worked out in detail in order to show the application of the various methods and principles. Accompanying these are examples for practice which will aid the reader in fixing the principles in mind. In the following pages are given a large number of test questions and problems which afford a valuable means of testing the reader's knowledge of the subjects treated. They will be found excellent practice for those preparing for Civil Service Examinations. In some cases numerical answers are given as a further aid in this work. REVIEW QUESTIONS ON THE SUBJECT OF COMMISSION AND STORAGE 1. What advantages are derived from a division of the ledger? Name the three most common subdivisions of the ledger. 2. What accounts are kept in the purchase ledger; in the sales ledger; in the general ledger? Under what circumstances should accounts with an individual be kept in both purchase and sales ledgers? 3. What is a controlling account? What do the balances of sales and purchase controlling accounts represent? From what sources are the debits and credits to these accounts derived? 4. When loose-leaf order blanks are used, what is the customary routine followed in filling and charging orders? 5. For what purposes are special distribution columns in a sales book used? 6. To what accounts in the general ledger are total purchases, as shown by the invoice register, posted? In what way are these two accounts distinguished? 7. Describe briefly the cash journal, and explain how it is used? What, if any, objection can be raised to making entries which do not involve an exchange of cash, or its equivalent, in the cash journal? 8. Why is the expense account divided? Name some of the accounts representing different classes of expense. 9. What is meant by petty cash, and how should the account with petty cash be handled? 10. The check of Martin Mason for $164.20 went to protest, and was returned by our bank with a protest fee of $2.50. What entry is necessary to record this on our books? 11. Prepare trading and profit and loss accounts representing the transactions listed in Art. 16, Pages 28 to 31, inclusive. 12. How can an order record be used as a sales record? Why is an abstract of sales used in connection with such sales records? Explain how this abstract is made up. 13. If goods are sold at f. o. b. prices, but the freight is prepaid as an accommodation to the customer, how should it be treated on the books? Why?