GENERAL FISCAL AND OTHER

AFFAIRS.

FORMING ONE OF THE TWELVE VOLUMES OF THE REVISED AND
ENLARGED EDITION OF

THE SCIENCE OF RAILWAYS.

BY

MARSHALL M. KIRKMAN.

GENERAL FISCAL AND OTHER AFFAIRS

TREATS OF MATTERS THAT CONCERN THE ACCOUNTING AND TREASURY
DEPARTMENTS QE RAILROADS THE ORGANIZATION AND AUDITING
OF ACCOUNTS, RETURNS, STATISTICS, CLASSIFICATIONS AND
DIVISIONS OF EARNINGS AND EXPENSES, BOOKKEEPING,
ACCOUNTING, PAYMENT OF EMPLOYES AND OTHER
TREASURY MATTERS, RELIEF FUNDS,

PENSIONS, FORMS, ETC.

VOLUME X.

NEW YORK AND CHICAGO:

THE WORLD RAILWAY PUBLISHING COMPANY

1904

CHAPTER VF. Organization of Accounts. Frequency of re-

turns,

CHAPTER VII.

Division of accounts and returns,

45

60

CHAPTER VIII.

CHAPTER IX.

Theory of accounts and returns,

The general ledger and its auxiliaries,

CHAPTER X. Journals and bookkeepers,

63

70

CHAPTER XIV.

Auditing and paying bills,

CHAPTER XV. Performance of locomotives,

CHAPTER XVI. Auditing freight returns,

CHAPTER XVII. Auditing passenger returns,

CHAPTER XVIII.

others,

Concerning the remittances of agents and

135

69627

CHAPTER XIX. Value of the classification of operating ex-

penses,

CHAPTER XX.

Value of divisions of earnings as between

portions of a line,

CHAPTER XXI. Apportionment of operating expenses as be-

tween passenger and freight business,

CHAPTER XXII. Profit and loss or income account,

CHAPTER XXIII. The general balance sheet,

APPENDIXES:

PAGE

142

148

: 154

Appendix A. Classified schedule of the standard accounts

and statistics of railroads,

Appendix B. Specimens of forms of various ledgers, books
of record and returns,

Form No. 1. The general ledger,

362

362

Form No. 2. The general ledger journal.

363

Form No. 3. The register of youchers. For phtering

bills in favor of parties,

364

Form No. 4. The register for entering bills against in-

dividuals and corporations,

365

Form No. 5. Distribution back of voucher and bills reg-

Form No. 7. Journal for summing up particulars of

agents' ticket accounts for entry on the general jour-

nal,.

Form No. 8. Journal for summing up conductors' ac-

counts,

369

Form No. 9. Freight journal for summing up agents'

freight accounts,

370

Form No. 10. Journal for summing up the ticket ac-

counts with transportation companies,

Form No. 11. Journal for summing up the freight ac-

counts with transportation companies,

PAGE

373

Form No. 12. Journal for summing up the car mileage
accounts with transportation companies,

Form No. 13. Transportation companies' ledger, . . 374

Form No. 14. Transportation companies' ledger of mis-

cellaneous accounts,

375

Form No. 15. Record book containing list of outstand-
ing drafts on the treasurer for advanced charges, etc.,

Form No. 16. General cash book,

376

377

Form No. 17. Book for entering details of cash received

from agents and conductors,

379

Form No. 18. Book for entering details of cash paid

out on account of audited bills,

380

381

Form No. 19. Locomotive statistics,

Form No. 20. Agents' monthly return to ticket auditor
of interline ticket sales, the latter's record of the ap-
portionment of same,

Form No. 21. Ticket auditor's report to other roads of

interline ticket sales over said roads,

382

383

Form No. 22. Ticket auditor's record and apportionment

of other companies' interline ticket sales over his road 384

BOOK II.

THE ACT OF PAYING RAILWAY EMPLOYES THEIR WAGES AND

THINGS GERMANE THERETO.

Things of a general and special nature connected there-

with; checks vs. currency; paying in currency to the

employe in person by the paymaster; paying by checks

distributed by agents and others,

187

385

386

. 387