To record the technical details of real estate transactions in a proper manner, the bookkeeper must be furnished with complete data, and this can best be accomplished by the use of special forms. Form 17 will suggest the lines to be followed, the salesman's report shown giving the facts of each sale. A slight modification of the sales form will adapt it for a report of purchases. After these facts are recorded by the bookkeeper, the reports should be permanently filed for reference in case any question arises in the future as to the details of a transaction.

The use of some such adequate form of report cannot be emphasized too strongly, for otherwise the records will often show blank spaces where information should be found. In other words, it is impossible to maintain a complete set of real estate records without a sure and uniform foundation as to purchases and sales, such as is afforded by this form of report.

The certificate of title shown in Form 18 is the result of a good many years' experience and may be taken as a general indication of what is desired, the chief object being to set forth clearly and briefly the main facts, instead of leaving them to be "dug out" of an opinion of title occupying perhaps many pages of typewriting.