A INDEX Abuse of cash discounts, 76 Accounts, doubtful, declining, 306 methods of securing, 301 collecting interest, 358 payable, valuation of as liability, receivable, assignment of (see As- methods of financing, 212 watching, 313-6 Acts of bankruptcy, 409-10 Adaptability, essential qualification Adjustment bureaus, 384-91 aims, 384 example, 390-91 functions, 385-6 origin, 384 procedure, 386 Adjustments, credit insurance claims, 437-9 friendly, with insolvent debtors, adjustment bureaus, 384-91 Agencies, collection, 333-7 forms used (Figs. 34, 35, 36), 336-7 credit reporting, 247-8 detective, cooperation of retail Agents, resident abroad, source of justice, 353-4 pride, 353 self interest, 354-5 sympathy, 352-3 Application for credit, 301-4 reports on applicants, retail credit retail stores, form (Fig. 30), 252 valuation of, 208-21 bills and notes receivable, 217 deferred assets, 220 furniture and fixtures, 221 intangible assets, 221 investments, 220 machinery, plant, tools, 220 merchandise inventories, 218-20 Assignment, accounts receivable, Bankruptcy, legislation, 405-8, 423- 26 proceedings, 410-23 Banks and commercial houses com- as credit reporters, 183-7 large, credit department, 292-5 source of credit information, 246 Banton, Dier vs., 425 Bills, of exchange, credit form of Bloomfield vs. State, 374 Bonds, a credit form of limited ac- classification, 19-20 valuation of as liabilities, 223 of indication, accompanying trav- extent, 108 foreign offices, 265 keys to ratings, 116 local correspondent's form (Figs. report, contents of, 119-20 Bulletins, issued by retail credit Bureaus, adjustment (see Adjust- retail credit, 248-62 Business cycles and credit, 9-13 of by credit, an argument for 455 с Cables, in collection foreign ac- Capacity, credit seekers', a factor in determining credit risk, 95 factor in determining credit risk, stock, valuation of, 223 tied up by credit, an argument Card tickler, follow-up system for Carelessness in retail credit grant- effect, 63 causes, 62-3 Commercial houses and banks com- pared as to credit granting, 44 Credit). rating books (see Rating books, commercial). Commodity, character of, effect on Community, size of, in determining trustee in bankruptcy, 417 factor determining cash or credit Complaints, invited by credit sys- tem, an argument against re- reduced by credit, an argument Composition settlement, in bank- of insolvent debtor, 381-4 argument for retail credits, 55 Contingent liabilities, valuation, 223 Cooperation, between credit depart- Corporation manuals, Correspondents, special, in county Cost, mercantile agency service, 131 retail credit bureau service, 261 form used by manufacturing Clearing House, 152-4 functions, 153-4 method of operation, 152-3 department (see Credit depart- ment). derivation of word, 5 equation, 99 folder, 282, 295-7 functions, 7-9 importance of in modern busi- ness, 6-7 index, 282 Huntington, 165–7 instruments, forms of, 14-38 certificates of ownership, 35-8 adjustments, 437-9 arguments, 439-440 source of claims, 435-39 credit information, 190-2 Corporation rating books, Moody, 192 Correspondents, local, for mercan- forms used (Figs. 16, 17), 111, 113 development, 427-9 foreign, 444-6 nature, 427 objections, 440-4 interchange bureaus, 154-68 advantages, 164-5 cost, 168 |