Single entry bookkeeping 91-122 books used 92 bill book 92 cash book 92 ledger 92 order book 92 changing corporation books to double entry 118 changing to double entry 110 changing partnership books to double entry 110 closing the books 109 debit and credit rules 93 determining profit 108 distinctive features of 92 posting 93 proprietor's account 93 proving the work 93 sample transactions 94 statement of assets and liabilities 111 statement of ledger 112 "Sky rocketing" 232 "Slump" 232 Smith Premier carbon roll billing machine 300 Special accounting forms 146-161 Split orders 264 "Spread" 232 Statement of affairs 188 of a bankrupt 188 Stationery 269 binders 269 designing 273 loose-leaf sheets 269 printed for typewritten work 271 Stock brokers' accounts 195-232 bookkeeping for 196 books and forms used 204 advice of purchase of sale 211 bills payable record 224 cash book 212 check register 227 customer's statement 224