CHAPTER XIX. Value of the classification of operating ex-

penses,

PAGE

.

142

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:

148

154

Appendix A. Classified schedule of the standard accounts

and statistics of railroads,

Appendix B. Specimens of forms of various ledgers, books

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

dividuals and corporations,

365

Form No. 5. Distribution book 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,

Form No. 12. Journal for summing up the car mileage

accounts with transportation companies,

PAGE

373

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., 376

Form No. 16. General cash book,

.

377

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

from agents and conductors,

379

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

out on account of audited bills,

380

Form No. 20.

Agents' monthly return to ticket auditor

of interline ticket sales, the latter's record of the ap-

portionment of same,

382

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

interline ticket sales over said roads,

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,

BOOK III.

PAGE

SOME OF THE DUTIES AND PRECAUTIONS OF THE TREASURER'S

OFFICE.

The treasurer's staff; handling and care of cash; receipt of

moneys; depositing at bank; collection of accounts; issu-

ing of checks; safes and vaults; drawing upon the treas-

urer; payment of bills; disbursing postage stamps; and

other matters germane to these subjects and the duties

of the treasurer,

257

BOOK IV.

AMELIORATION OF THE CONDITION OF RAILWAY MEN AND THEIR

FAMILIES IN CASES OF ACCIDENT, SICKNESS,

DISABILITY AND DEATH.

What has been accomplished in connection therewith; in

the United States; in Great Britain, France, Germany,

Italy and India; aid extended in other directions by

French companies; provision for the savings of em-

ployes by American roads; loans to employes; provision

in other directions, etc., etc.,

291

GENERAL FISCAL AND OTHER AFFAIRS.

INTRODUCTION.

While this volume relates in the main to fiscal affairs of railroads, it discusses other questions, some of which enter incidentally into this branch of the subject.

There is no specific thing connected with the operation of railroads, no matter how unimportant, that is not governed by collateral questions and local considerations, and an understanding of one is necessary to an understanding of the other -oftentimes the key. In discussing a particular subject we refer to others, and in these incidental. references lie the bulk of the secrets of railway administration. This volume divides itself naturally into books, treating generally and specifically of the fiscal affairs of railroads: the auditing of accounts, returns, statistics, classification and division of earnings and expenses, bookkeeping, accounting, the payment of employes, other treasury matters, relief funds, pensions, forms, etc.

I do not offer what I have to say, it will be understood by the reader, with the thought that it

will throw valuable light on the subject to those whose duties make them familiar with these branches of railway science. I write rather for others not possessing such avenues of information, yet who desire to inform themselves with some particularity on the subject as a necessary and important part of their railway education.