full 279 pen 279 pencil 279 seven-pound 278 ten-pound 278 troubles and remedies 279 wearing quality 280 Carrying charges 230 Cash book 15, 155 Cash grain 230 Cash received book 49 Check register 45, 227 Clearing house 199 Colored sheet system for billing and order recording 288 Commission accounts 60-83 actual sales, treatment of 68 cash book 77 consignment 62 consignment ledger 77 exercise 76 manufacturer's agent 60 merchandise broker 60 produce shipper's books 63 receiving book 77 sales book 77 sample transactions 69, 78 shipments 61 shipper's trading account 68 Commission, executor's 168 Commissions 230 Commodities handled by brokers 200 Comparative statements 129 book inventories 134 proof without trial balance 131 reverse or slip posting 143 trial balance 129 Computing machines, use of, in connection with billing 286 Consignment 62 commission account 63 principal's account 62