R. L. Polk & Co.'s Salt Lake City City Directory 1901: Containing a complete alphabetical list of business firms, corporations and private citizens; a miscellaneous directory of city, county, state and United States officers, churches, public and private school clubs, secret and benevolent societies, etc. Also a complete classified business directory.

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PER PE T U A L D isp en ses w ith th e annual transfer o f ledgers. extra labor o i th e b o o k k e e p e r is required. ALL IT E M S OE AN O n ce o p e n e d no further ACCOUNT A re k ep t to g eth er, no m atter w hat le n g th o f tim e th e a cco u n t cov ers, or how a ctiv e it m ay be. L IV E ACCO UNTS O NLY A re retain ed in th e C urrent L ed g er. are filed in T ransfer L ed g er. q u ic k A ll filled lea v es and clo sed a cco u n ts : r e f e r e n c e T h e index, b ein g distributed th ro u g h th e b o o k adm its o f lo c a tin g th e accou n ts m uch m ore rapidly. N o separate in d ex necessary. SAVES T IM E P O S T IY U AND B A L A N C IN G A s o n ly o p en a ccou n ts are dealt w ith, and th e se are all p rop erly arranged and their p osition is alw ays th e sam e. ARRAYCEMENT O F ACCO UNTS Can be had as to lo ca lity , b y sta tes or sa lesm a n ’s territory, in alphabetical order, or as to tim e o f o p en in g , or activity. NO S P A C IN G NECESSARY E ach a cco u n t is g iv e n a separate leaf. h ave unlim ited space. LESS L IA B IL IT Y EOR A c tiv e a cco u n ts ¿can therefore ERROR A cco u n ts are m ore su rely lb S lte d and w ith o n e a cco u n t on each le a f th e proper sp a ce is read ily found. E X P A N S IV E It adm its o f insertion o f new acco u n ts from tim e to tim e in p rop er p la ce w ith ou t disturbing a n y other. E A S IL Y HANDLED A s b o th sid es o f th e le a f are u sed for each accou n t, a m uch sm aller sized b o o k can be used. F A C IL IT Y O ne or a d ozen persons* can w ork on th e book|>jat o n e tim e in ta k in g o ff sta tem en ts or p o stin g or balancing. C O N V E N IE N C E O f h a v in g a cu sto m er’s a cco u n t all to g eth er, sa v in g tim e o f b o o k k e e p e r lo o k in g th ro u g h a lo t o f o ld led g ers.' S IM P L IC IT Y A trial balance is m ore readily ta k en off. sim plified an d sy stem a tized . T ab u lation or abstract is A D A P T A B IL I T Y A n y bu sin ess o f a n y size, or a n y s u d d e n ’ch a n g e in activ ity , as w ell a|V a n y arrangem ent n ecessary, can be a cco m m o d a ted . ECONOM Y in ev ery case it co sts far less in th e lo n g run — less in m aterial — less in tim e — less in labor. Over 5 ,0 0 0 Bookkeepers now Using our Ledgers Testify to these Points of Superiority.