The following list is intended to include the more important books and records required in the many ramifications of the real estate business. The list looks formidable, and in practice no office, save perhaps a few of the largest, would use them all. All are needed, however, somewhere, at some time, to record adequately the numerous and varying transactions of real estate.

1. Corporate Records:

Minute Book

Stock Certificate Book

Stock Record or Stock Ledger

Subscription Ledger

2. General Books of Account:

General Receipt Book Cash Book Petty Cash Book Superintendent's Cash Book Journal General Ledger

3. Sub-Ledgers:

Mortgages Receivable Ledger Mortgages Payable Ledger General Contracts Ledger Commissions Payable Ledger Brokerage (Commissions Earned) Ledger Subdivision Customers Ledgers

4. Property Records:

Report of Real Estate Transactions

Property Index

Property Ledger, Wild Lands

Property Ledger, City Lots

Field Record, City Property

Field Record, Wild Lands

Subdivision Tickler

Plat Book

Record of Deeds Received

Record of Deeds Issued

Record of Contracts Issued

Record of Options Granted

Subdivision History

5. Rent Records:

Record of Leases Given

Rent Register (House Address Book)

" Receipt Book

" Reports

" Cash Book

" Journal

" Ledger

6. Miscellaneous Records:

Fire Insurance Record

Bills Payable Book

Bills Receivable Book

Mortgage Interest Receivable Record

Mortgage Interest Payable Record

Expense Account Analysis Book