It is evident that if all items were shown on the balance sheet the very purpose of that sheet would be defeated, for its conciseness would be lost. For this reason totals are used, the details composing these totals being shown in accompanying schedules, which must therefore be regarded as part of the balance sheet. Such schedules include:

A. Real Estate. The items of this schedule are taken from the property ledger and show book number, description, and book value (or cost).

B. Mortgages Receivable. The items of this schedule are taken from the sub-ledger, and show the book number of each mortgage, and the name, due date, rate of interest, amount, and book number of the property concerned. This statement may also show in a separate column the total charges of all kinds standing against each mortgage and shown on the balance sheet given on pages 278 and 279.

C. Contracts Outstanding. This schedule is a list of the balances of the sub-ledger. It may be well to show the book number of each piece of property involved, and any overdue items may be noted thereon.

D. Bills Receivable. This schedule is taken from the ledger or the bills receivable book, showing name of make, due date, and amount.

E. Sundry Debtors. This schedule comprises all those debtors appearing in the general ledger and in the balance sheet; names and amounts should be given, together with a brief description of any items calling for special remark.

F. Cash. This schedule consists of a list of bank balances when accounts are kept with several banks. As a rule these details are shown on the balance sheet itself rather than on a special sheet.

G. Mortgages Payable H. Contracts Payable I. Bills Payable

J. Sundry Creditors

The schedules G-J should show items similar to those in schedules B, C, D, and E.