AFFAIRS.

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

124643

THE SCIENCE OF RAILWAYS.

BY

Conroe

MARSHALL M. KIRKMAN.

GENERAL FISCAL AND OTHER AFFAIRS

TREATS OF MATTERS THAT CONCERN THE ACCOUNTING AND TREASURY
DEPARTMENTS OF 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

1903

CHAPTER VI. Organization of Accounts. Frequency of re-

turns,

CHAPTER VII. Division of accounts and returns,

Theory of accounts and returns,

CHAPTER VIII.

CHAPTER IX. The general ledger and its auxiliaries,

CHAPTER X. Journals and bookkeepers,

CHAPTER XI. Journal vouchers,

CHAPTER I.

Political and Business Methods

11

CHAPTER II.

The Statistician,

16

CHAPTER III.

CHAPTER IV. Organization,

Object of accounts and statistics,

Organization of accounts.

21

35

Wherein uni-

formity is practicable and desirable,

38

CHAPTER XIV. Auditing and paying bills,

CHAPTER XV. Performance of locomotives,

CHAPTER XVI. Auditing freight returns,

CHAPTER XVII. Auditing passenger returns,

CHAPTER XVIII.