Fig. 26 illustrates a form used in one factory for a distribution of time records where men are employed on different kinds of work in different departments, and on both day wage and piece work plans. In this form provision is made for the record in each department, and each day's record is divided between time and piece work. Several lines are set aside for each employe, so that the record will be complete for each kind of work. At the extreme right, department totals are extended. These are quickly calculated for the reason that while an employe may do different kinds of work and in different departments the same operation is not performed in more than one department. To provide for records of more kinds of work this principle can be carried still farther by allowing more space for each employe, and in some cases a full sheet is assigned for each. In one factory the pay-roll book is loose leaf, one sheet being used for each employe. Each side of the sheet holds the record for two weeks, and by using both sides, it gives a complete record for four pay-roll periods. =29. Combined Pay-Roll and Check Register.= Many industries pay their employes by means of checks instead of in currency. Special pay checks are used which merchants willingly cash as an accommodation to their customers. Whenever the check system of payments is adopted it is best to carry a special bank account for the purpose. When the amount of the pay-roll is determined, a check should be drawn on the regular bank account and deposited in a special fund against which the pay checks will be drawn. Fig. 27 shows a form, designed for the use of a concern paying by check, which combines a check register with the pay-roll record. Since all checks drawn against this special fund are pay checks, this register gives a complete record of the special bank account. [Illustration: Fig. 27. Combined Pay-Roll and Check Register ] [Illustration: A TYPICAL GRAIN ELEVATOR IN CHICAGO HARBOR, WITH A MODERN FREIGHTER READY FOR LOADING ] TRUSTEES AND EXECUTORS' ACCOUNTS =1.= From the accounting standpoint, business can be divided into two general classes: (a) Business conducted by the owner or a person appointed by him for the benefit of the owner; (b) Business that is the property of persons incapable of transacting business, necessitating the appointment, by the owners or other authority, of persons to transact business in place of the owner. It is with business of the latter class that we now have to deal. In this class the owner or proprietor is supplanted by the _administrator_ of the business. The generic term _trustee_ applies to the administrator, who also takes more specific titles, depending upon the nature of the trust—as _executor_, _administrator_, _assignee_, _guardian, receiver_, etc. He is subject to the powers granted by the source of his appointment, and to the restrictions and requirements imposed by law.