Traffic department records 256 Trial balance book 45 Trial balances and comparative statements 123-128 balance sheet 125 profit and loss statement 126 trading statement 125 trial balance 124 working balance sheet 128 Trustees' and executors' accounts 163-192 Type, styles of 275 elite 275 Gothic 275 large Roman 275 medium Roman 275 pica 275 Typewriter and adding machine combined 289 U Underwood billing machine 241 Underwood special roll machine 239 Unit billing 260 W Wash sale 232 Wholesale accounts 11-59 cash book 15 cash received book 49 check register 45 controlling accounts 12 exercises 38-40 expense account 16 expense book, traveler's 45 general ledger 12 invoice register 15 order blanks 13 order and sales record combined 41 out freight 42 petty cash voucher 17 protested paper 18 purchase ledger 11 sales book 14 sales expense 44 sales ledger 12