Additions to the Library, July, 1919;Index;

              64 HASKINS & SELLS August
TRIAL BALANCES AFTER CLOSING DE­CEMBER
31, 1917
NATIONAL RUBBER COMPANY
O S H K O S H P L A NT
Dr. Cr.
Advances on Construc­tion
Contract $50,000.00
Accrued Taxes $45,000.00
Accounts Payable . . . . 750,000.00
Buildings 600,000.00
Capital Stock, Michi­gan
Rubber Co 5,000.00
Cash 55,000.00
Depreciation Reserve.. 190,000.00
Land 35,000.00
Liberty Loan Bonds.. 50,000.00
Insurance Prepaid . . . . 12,000.00
Interest Prepaid 17,500.00
Machinery and Equip­ment
350,000.00
Michigan Rubber Com­pany
1,060,000.00
Notes Payable 200,000.00
National Rubber Co.
(Chicago) 2,231,500.00
Raw Material 1,000,000.00
Work in Progress 198,000.00
Finished Goods 1,232,000.00
Profit and Loss (1917) 1,248,000.00
$4,664,500.00 $4,664,500.00
Profit & Loss Account
Dr. Cr.
Sales $6,750,000.00
Purchase Discount . . . . 59,000.00
Travel $2,500.00
Salaries 6,000.00
Clerical 8,000.00
Miscellaneous 7,000.00
Interest 31,000.00
Manufacturing Cost of
Goods Sold 5,466,500.00
State Income Tax 40,000.00
Profit 1,248,000.00
$6,809,000.00 $6,809,000.00
T H E M I C H I G A N R U B B E R C O .
O S H K O S H
Dr.
Accounts Receivable .. 775,000.00
Advances to Employees 1,000.00
Accounts Payable . . . .
Notes Receivable 290,000.00
Cash 4,550.00
National Rubber Co.,
Oshkosh
Capital Stock
Surplus
Cr.
$1,800.00
1,060,000.00
5,000.00
3,750.00
$1,070,550.00 $1,070,550.00
Profit & Loss Account
Dr.
Sales Invoiced
Sales Salaries $40,000.00
Advertising 40,000.00
Cr.
$7,500,000.00
Trade Discount 380,000.00
Freight Allowance.... 112,500.00
Purchases 6,750,000.00
Credits for Defective
Tires 510,000.00
Charges for Mileage
Used on Defective
Tires
Recovered from Fac­tory
on Guarantee..
Clerical 22,800.00
Telephone and Tele­graph
950.00
Profit 3,750.00
300,000.00
60,000.00
$7,860,000.00 $7,860,000.00
Additions to the Library, July, 1919
Bankers Trust Company. Our public debt; an
historical sketch with a description of United
States securities, by Harvey E. Fisk. New York,
Bankers Trust Company, 1919. 126 p.
Carter John P. In the cave of Aladdin; a little
narrative of the safe deposit vault. New York,
James A. Jenkins, 1911. 275 p.
Irving National Bank. Foreign trade thought
of 1919. New York, Irving National Bank, 1919.
86 p.
National Board of Fire Underwriters. Pro­ceedings
of the fifty-second annual meeting of
the National Board of Fire Underwriters, held in
New York, May 23, 1918. 167 p.
National Foreign Trade Council. Official re­port
of the Sixth National Foreign Trade Con-vention
held at the Congress Hotel, Chicago, Illi­nois,
April 24, 25, 26, 1919. New York, National
Foreign Trade Council, 1919. 650 p.
United States. Department of Agriculture.
Cotton warehousing; benefits of an adequate sys­tem,
with a discussion of the receipt under the
United States Warehouse Act; by Roy L. Newton
and James M. Workman. Washington, Govern­ment
Printing Office, 1919. 36 p.
Index Page
Accountants, Some Facts about 44
Attributes of a Semi-Senior 42
Audit Reports, The Preparation of 10, 18
Audit Working Papers 53, 59
Characteristics of the In-charge Accountant.. 50
Depreciation Problem 5
Efficiency Rating 23
Foreign Exchange 20
Goodwill 49
Honorary Degrees . 58
Instructions 2
Interest Collected but Not Earned 37
Mechanical Devices 12
"Moving Forward" 25
New Orleans Office 14
Personnel Rating 57
Pittsburgh Dinner Meeting 22
Problems 63
"Profesional Ideals" 1, 33
Qualities Essential in an Assistant 27.
Reminiscenses 41
"Sensing the Needs of the Client" 9
Syndicate Problem. 30, 34
"Team Work" 17
Trust Company Auditing 6, 14