Petty cash voucher 17 Pit 232 Pool 231 Posting 93 Produce shipper's books 63 cash book 64 journal 67 purchase book 63 shipment book 64 shipment ledger 64 Protested paper, treatment of 18 Purchase controlling account 13 Purchase ledger 11 "Put" 231 "Put and call" 231 R Realization and liquidation accounts 188 Reference information 289 "Remargin" 231 Remington standard typewriter 299 Retail dry goods billing 292 Reverse or slip posting 143 "Ring" 231 "Ring settlement" 199 S Sales book 14 Sales expense 44 advertising 44 packing and shipping 44 salaries of salesmen 44 traveling expenses of salesmen 44 Sales ledger 12 Sales recapitulations 158 Securities 197 "Sell at market" 231 "Sell at opening" 231 "Selling order" 231 "Settlement" 231 Shipments 61 Shipper's trading account 68 "Short" 232