[References are to pages.]

Checks, (Cont'd.)

Essential Features, 285, 286.
Forged, 308, 309.

Form of, 281, 285.

Lost or Destroyed, 307, 308.
Nature, 283, 284, 292, 293.
Outstanding, 128.

Overdrafts, 289, 304, 306.

Payee, 291-293.

Identification of, 292.

Payment by, 298, 299.

Payment of, 296, 297.

Post-dated, 286, 287.

Receipt, 126-128, 446-448.

Forms, 446-448.

Return of Cancelled, 300.

Revocation of, 297, 298, 304-306.

Signature, 289, 290, 442, 443.
Stale, 295, 306, 307.

Stopping Payments, 297, 298.

To Whom Payable, 291-293.

Voucher, 301, 302, 448, 449.

Forms, 449, 450.

Classification of Accounts, 181-183. (See Ledger Accounts.)

of Expenses, 174, 175.

of Records, 111-113.

Closing Entries of Partnership Books, 235, 236.

[References are to pages.]

Corporate Books and Accounts, 111-265.

Certification of Extract from, 460.
Forms, 460.

Characteristic Entries, 215.

Classification, III-113.

Cost Records, 113, 150-165, 173.

(See Records.)

Financial Records, 112, 122-135.

(See Records.)

General Records, 113, 166-180.
(See Records.)

Opening Entries, 230-235. (See

Entries, Special.)

Ownership of, 46.

Partnership, Incorporated, 230-236.
Purchase Records, 112, 113, 136-
145. (See Records.)

Sales Records, 113, 146-149. (See
Records.)

of Stock, 216-225.

Special Corporate Records, 112.

Special Entries, 215-236. (See

Entries, Special.)

Treasurer's Affidavit to Financial

Statement, Forms, 462.

Deposits, 57-69, 268, 269, 272-282. (See Bank

Deposits.)

Endorsements, 443.

Forms, 443.

Finances, 266-343.

Funds, 266-271.

Collections, 266, 267.

Custody of, 57-68, 268, 269.

Disbursement of, 87, 124-128, 269, 270.

Duty of Treasurer, 267, 268.

Return of, 271.

Liability on Stock, 395, 417.

Officials, 21-30. (See President, Treasurer, etc.)

Appointment of, 22, 23.

Certification of, Forms, 460.

By-Law Provisions affecting, 26, 27, 56-69.

Charter Provisions affecting, 25, 26.

De Facto, 36, 37.

Executive, 22, 23.

Debentures, 421.

D

Declaration of Dividends, 312-315, 327-330, 337-340.

Resolution for, Forms, 455.

[References are to pages.]

Delivery of Negotiable Instruments, 350-352.

Depositing Checks, 294, 299, 300. (See Checks.)

Deposits, Bank, 57-69, 268, 269, 272-282. (See Bank Deposits.)
Designation of Bank, 272-274, 456-458.

Forms, 456-458.

Directors, Powers, 21, 22, 83, 84, 272, 273, 312, 327-330, 337-340.
Relation to Treasurer, 83, 84.

Resolutions, 27, 28, 52-54, 275, 276, 329, 330, 455-459.
Forms, 455-459.

Treasurer's Report to, 237-241.

Forms, 239-241.

Disbursements, 87, 124-128, 269, 270, 280-282.

Cash Book for, 125, 126.

Forms, 126.

Form of Resolution for, 455.

Forms of Checks, 443-451.

Receipts for, 126-128, 451-454.

Forms, 127, 128, 451-454.

Statement of Receipts and, Forms, 239, 242.

Discharge of Negotiable Instruments, 379-381. (See Negotiable In-
struments.)

Discounts Account, 213.

Dishonor of Negotiable Instruments, 372-379. (See Negotiable In-

struments.)

Dividend Account, 213.

Bonds, 436.

Check, 336, 337, 450.

Forms, 450, 451.

Dividends, 213, 227-229, 311-343, 405-411, 415, 452, 453.

Applied to Stock Subscription, 314, 315.

Bookkeeping Entries for, 213, 227-229.

Stock, 227-229, 311-343, 405, 406, 408-411.

Treasurer's Liability for, 341-343.

Donated Stock, 201-203, 220-226, 230-233, 400, 401, 476, 477.

Bookkeeping Entries for, 201, 202, 220-226.

Double Entry Bookkeeping, 114, 115.

Draft, (See Negotiable Instruments.)

Checks, 445.

Forms, 445.

Duties and Liabilities of Treasurer, 90, 91. (See Treasurer's Liabili-

ties.)

and Powers of Corporate Officials, 23, 24, 28, 29.

of Treasurer, 32, 34, 40, 47-69, 267, 268, 279, 280.
(See Treasurer.)

E

Election of Corporate Officials, 22, 23.

of Finance Committee, 71-75.

of Treasurer, 33.

Certification of, Forms, 460.

Endorsements, Corporate, 443-

Forms, 443.

of Checks, 291, 295, 296, 443.