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Much needs to be done, and there appears no good reason for making it at any time a source of revenue. The question of foresty should receive more attention in our city. Trees are a valuable asset, and their conservation is an important duty. They should be set along our residential streets and carefully guarded against the ravages of insects, and the equally detrimental effects caused by the operations of public service corporations.

The Memorial Building. Through the generosity of many citizens, the liberality of the City Government, and by vote of the people, we are in- structed to build during the coming year, a memorial building to commemorate the service of the soldiers and sailors of Mel- rose, who enlisted in the great war between the States. The deeds of that grand army and their great commander, whose name is borne by the Melrose Post, will ring through the ages. It is for us to build this Memorial in the spirit intended. An Advisory Committee was appointed by my predecessor to assist in the details of the work.

It will be my pleasure to aid this Committee in every way and assume the responsibility for its acts. City Planning. This in the end would be of tremendous value to our municipal advancement, conserve the rights of our citizens by protecting their interests, and ultimately create a city of harmonious and related units. The purpose of this address is to impress on your minds the great importance of our work, and the necessity of giving to it our best efforts.

If we do that, and I am sure we shall, municipal government in Melrose will not be a failure. Our growth will be healthy, and the advancement of our ideals will set a standard for emulation. The arts of peace are more use- ful and vital than those of war. He is the greatest patriot who performs his whole duty with the means at hand. Let us meet each question as it arises, with sincerity of purpose and minds open for its solution, free from personal or political prejudice. Our value as public officials depends on the results we gain for the good of all. President, the heritage of years is in our keeping.

We must not fail in our responsibility. January, Elmer 0. Foster Street a William A. Foster Street iC Frank L. Welt 31 Malvern Street ic Lowell F. Wentworth 19 Bartlett Street. Lowell F. John C. Office: High School Building. Office Hours: 8 to 9 a. Office Telephone: Helen M. Finance and Supplies. Phillips Mr. Goodridge Mr. Lovett Mr. Morse Schoolhouses and Janitors. Welt Mr. Morse Mr. Coggeshall Teachers and Salaries. Day Mrs.

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Stantial Mr. Coggeshall Text Books and Courses of Study. Welt Mrs.

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Stantial Mary A. Livermore School Mr. Phillips Washington School Mr. Welt Lincoln School Mr. Lovett Winthrop School Mr. Goodridge Joseph Warren School Mr. Morse Sewall and Ripley Schools Mr. Opens September 10th, and closes December 20th. Opens December 31st, , and closes February 21st, First Half: Opens March 3d, and closes April 25th.

Second Half: Opens May 5th, and closes June 27th. Opens September 10th, and closes December 19th. Report of the Superintendent of Schools To the School Committee of Melrose: Ladies and Gentlemen : — The following report of the public schools of the city is respectfully submitted for your consideration. This is the twenty-third in the series of annual reports by the Superin- tendent of Schools, and the fourth by the present incumbent of the office. The twelve months just passed do not show many or marked changes in the work of the schools. It is by steady, gradual development rather than by forced methods, that a school system grows stronger and more adequate.

We have, therefore, endeavored to continue the policy of economy com- bined with efficiency, to solve our present problems satis- factorily, and to develop our present system to its highest power, without further additions until such time as the finan- cial condition of the city warrants expansion. The financial problem has been, and still is, the most im- portant which we have had to consider, and it is proper that the community which deals so generously according to its in- come, with its public schools, should know as definitely as possible how its money is used.

We, therefore, present various tables, showing amounts spent under the various items of the State classification, the amounts used for various departments of the school work, and the per capita cost for the fiscal year , together with the corresponding figures for the fiscal year The financial statement, presented as the last table, shows that the School Department continues to live within the ap- propriation granted by the Board of Aldermen. No single item has been exceeded, and a total net balance of S The largest saving has been in the High School, where the special appropriation expended on weather strips, caulking window frames, and furnishing additional heating surface, has already justified itself by materially reducing the amount of coal used in that building.

Another item which shows reduction is that of water rates. In considering the figures given below, it should be borne in mind that we have had in the public schools an average membership for the fiscal year , of nearly two hundred more pupils than during Text Books and Supplies; result of larger number of pupils. Fuel: due to the fact that we begin the new year, , with one hundred tons of coal paid for, in the bin, whereas last year at this time we had no coal on hand in that building.

Again, it is worth noting: 1. That our cost per pu'pil for support in the High School, while higher than in , is still twenty dollars per pupil less than the average for the State for that item. On the other hand, it is only fair to state that, in my opinion, while there are still opportunities for minor econ- omies, yet we can not hope to effect further substantial saving without materially reducing the usefulness of some of our im- portant departments, and thus injuring the efficiency of our schools. General Statement. Appropriation for regular items for 12 months from Jan. High School Equip- ment 4.

High School curbing Average Expenditure Per Pupil Appropriation of Based on the average membership of all the public schools 2, The past four years has been a period of change and re- adjustment, of revision of the old machinery in preparation for the new product which the times demand that we supply. The next period must be one of extension and expansion along new lines, if our children are to enter life on an equal footing with those from other cities. It may be well at this time to recall what has been ac- complished during the four years just passed, and to suggest what direction the future development of our schools requires.

What Has Been Done. What has been accomplished financially has already been set forth. No purchase is made, or work authorized except on written order. Work cards, signed by employee and janitor, cover every item of labor and material. A closer supervision by principals and teachers of the distribution and care of supplies and books, has practically eliminated waste in this item.

In the High School, the course of study has been changed from a wide open elective, to a carefully planned group system, wherein six parallel courses, each one complete and compre- hensive, furnish a thorough preparation for any line of work except the industrial. Nine new type- writers have been added to the equipment, and all the old machines replaced with new. Material additions have been made to the library and to the physical laboratory. An ex- cellent and valuable collection has been gathered of illustra- tive material for teaching commercial and industrial geography.

Several thousand dollars have been expended for new books for class use. Two classes of boys have availed themselves of an opportunity to continue their work in manual training, and are devoting two afternoons a week to a course in cabinet making. A course in practical engineer- ing, heating and ventilating, with an excellent equipment, has been planned and will be offered at once.

This latter has been furnished without expense to the city. The equipment con- sists of : One five-horse power, upright, center crank, piston valve engine, complete with governor and lubricator, fly-wheel, and counter shaft. One three horse power upright, slide valve engine. One single, double acting Blake pump.

One plunger pump. One link motion engine, side cranks. One small model, upright, disc-crank engine, One generator and switch board. One duplex pump. One gasoline engine. One hot water heater, connected with coils, for instruc- tion purposes. Besides the laboratory equipment just named, the regular plant in the school will be used for further instruction in theory, and practise of heating and ventilating. This con- sists of four return tubular boilers; one eight horse-power, low pressure engine; one ten foot fan; one closed water heater; one air compressor run by water pressure; one air compressor run by belt power; one large blow-off tank; one Spencer damper-regulator; one Mason damper regulator; automatic thermostats controlling dampers.

In the Elementary Schools, the entrance age has been raised to six years, and the ninth grade eliminated. A new course of study, adjusted to an eight grade system, has been prepared. A primary supervisor. Miss Margaret E. Grady, has rendered most excellent service in readjusting the lower grades to the new course, and in aiding and inspiring the teachers in their work.

A supervisor in writing, Mrs. Florence K. Marshall, has introduced a muscular system which has proved its worth in other schools, and which promises to relieve the chaotic condition which has existed in that subject. A beginning has been made in organized play, and some simple playground apparatus, made in the schools, has been installed, with more in process of construction.

Medical in- spection has been extended to the point of making an indi- vidual examination of each child in the primary grades. Truancy has been largely eliminated, and for a year and a half we have had no pupil in the county truant school, where formerly we had several all the time. A very large number of new books has been added to the Elementary Schools. Every second grade has been sup- plied with six sets of readers. A now system of number work is in successful operation in grades one and two. Every third grade has been supplied with seven sets of readers, and with new arithmetics.

Every fourth grade has been supplied with four sets of readers. Grades two to eight have been supplied with new spellers. Grades four to eight, inclusive, have been supplied with a modern series on physiology and hygiene. Grades five to eight, inclusive, have been supplied with new histories.

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All grades have been supplied with new music books, with the new penmanship manual, and will this year be supplied with new arithmetics and new language books. The teachers have joined heartily, loyally and intelli- gently in the policies of the administration and to them is due, to a large degree, whatever success the schools have attained. This Club has been an important factor in welding our teaching corps into a strong working organization. This money is to be devoted to such educational and philanthropic purposes, for Melrose schools, for Melrose children and for the community as the Club may decide from time to time.

Needs of the Future. As I have already indicated, the next period in our school development will be one of extension and expansion. This must necessarily be delayed to keep step with the growth of our financial resources. Furthermore, nothing is here suggested but what has been thoroughly and successfully tested in other cities and towns in our own State, as well as throughout the country. The program should be somewhat as follows, subject to revision or additions as new needs or conditions arise. Closer Medical Inspection.

A school physician should visit each building each school day. Each child should have at least once a year, a thorough physical examination, either by his own physician or by the school physician, as the parent may elect. A School Nurse, who should spend her whole time in the schools, and in following up cases in the homes as needed.

Dental Inspection, with provision for care of the teeth in needy cases. Open Air Rooms for anemic children. Supervised Playgrounds adjoining school buildings. The School Committee recommends that land for this purpose be secured during the present year at the Lincoln School, and that land at the Franklin School be graded. School Gardens. The city should support, either at each building, or at a central location, school gardens, where all children who wish may receive elementary instruction in the care of soil and plants, and the planting of seeds.

Suminer Schools. The school plant should not lie idle during one-fifth of the year. A summer session should be pro- vided, where children who have not been promoted, or those who, by extra work can finish the elementary course in less than the usual time, may if they so desire, receive the help needed at the expense of the city.

In time saved for the children, and in money saved to the city, this would prove a good investment. Special Room for Motor Minded. They are a detri- ment to the class which they attend, and are not securing from our schools the help which they have a right to demand. There should be at least two or three special rooms under special teachers, where such children could be trained along lines in which they could attain success, instead of remaining where, by repeated failure, they lose their self-respect. A more flexible course, and greater opportunities for practical training, should be offered the large number of our young people who can not hope to continue their studies after they are sixteen years of age.

Such a course might well follow along similar lines to those offered at Fitchburg, or at the Model School connected with the Salem Normal School. In two years, the reduction in our High School will provide the necessary room, and at the same time will release money which may well be used for this purpose.

Meanwhile, such beginning should be made as opportunity offers. Wider Use of School Buildings. Upon recommendation of the School Committee, the Board of Aldermen have ac- cepted the recent Act which makes possible the use of school buildings for other than school purposes.

The Committee is, therefore, in a position to grant such use as is, in their opinion, advisable. The school plant should be used for all community needs not inconsistent with its original purpose. The rapid spread of this idea throughout the country has been phenom- enal. One hundred sixty-five cities now use their school buildings for a large variety of communal interests. Some are used as social and recreation centers, others offer regular courses of lectures and entertainments of a popular and ed- ucational character, and in many ways promote by this means, public health, civic efficiency and social solidarity in the com- munity.

In closing, this, my fourth annual report, I wish to ex- press my gratitude to the teachers, to the School Committee, to the Board of Aldermen and to the community. Respectfully submitted, John C. Anthony, In School Committee, January 27, Voted : — To accept the report of the Superintendent of Schools and to adopt it as the report of the School Committee for the year Report of the High School Principal.

Anthony, Superintendent of Schools, Melrose, Massachusetts. Robert L. Munson was elected submaster and head of the his- tory department, in place of Mr. William H. Peirce, who re- signed, and Miss Alice G. Drake, teacher of English, in place of Miss Mary G. There were also added Mr. Ernest J. Lawton, teacher of hygiene and mathematics and Mr. George F. Nightingale, of bookkeeping and commercial arithmetic. Of the ninety-three members of the graduating class, twenty-six are pursuing work in higher institutions of learn- ing. This large pro- portion of college pupils is characteristic of our school.

Two members of the class received Harvard Club Entrance Scholar- ships, owing to the excellence of their work in the high school, and the principal has recently received a letter from Harvard College telling of high honors awarded to two former graduates. This was due to the great degree of care necessarily taken in the use of the certificate privilege.

A free use of the certificate tends to lower the standard of work that should be maintained in the high school and en- courages the pupil to enter college with an incomplete prepar- ation. It is unfair to the school but most of all to the pupil who is apt to become discouraged and drop out of college at mid-year examinations. Instead, therefore, of awarding this privilege to any member who completes the required work, it should be given only as a reward for high scholarship and ail other pupils should be required to take the entrance examina- tion.

The new course of study has been in operation for nearly one half year and seems to meet the need for a more definite arrangement of work for the pupils. The records show that of the present membership of , are taking the college course; 83 the scientific; the general courses; 49 the normal; the commercial course, and 8 are special students. A suitable certificate will be given to all pupils completing this third year of work. The newly added subjects, penmanship, hygiene, physiography, botany and Spanish are meeting a long felt need, as is shown by the large number of pupils taking them.

The increased proportion of pupils in French and bookkeeping is due to the fact that those subjects are now begun in the first year. The principal recommends that, as soon as conditions warrant the change, a number of distinctly vocational courses be added. The addition of courses in the practical arts both for boys and girls, will do much to keep these pupils in school.

Plans are now being made in a small way, to offer a course in the principles of steam engineering, and it is hoped that this will be further extended. The daily program also has been considerably changed with the introduction of the new course of study. By the in- crease of the daily periods to six, and the arrangement of the divisions into two programs alternating from day to day, a greater number of combinations are made possible. The principal recommends a return to the five period day as soon as conditions warrant it. The plan of separating study pupils from those in recitation, by having certain rooms devoted wholly to study, is, on the whole, working well.

There is a greater ease and freedom in the classrooms because of the ab- sence of study pupils and also a better opportunity for study in the quiet rooms used for that purpose. In spite of the many changes which the school has under- gone, there is cause for gratification in the character of the work and the spirit of the pupils. It is not to be expected that so many new arrangements can be made without hard- ship to pupils and teachers in making the necessary adjust- ments to the different order of things. The school organizations are active and productive of much good.

The great problem in athletics, that of finance, will without doubt, be settled as soon as the enclosed field, provided for in the last city election, is ready for use. The debating societies, the school orchestra and the aviation club are doing good work, not only along their chosen lines, but also in promoting a better spirit in the school. The class dances have been well attended and thoroughly enjoyed by both pupils and parents. The social life of the school is important as having a direct bearing and influence on scholarship.

On another page will be found a list of pupils from the several classes, who secured this rank for the last school year. In closing the principal wishes to thank you and the School Committee for your cordial support and intelligent co- operation in all the work of the year. Respectfully submitted, Lome B. School Census and Enrollment. By Schools. C 0 rjl High. Seventh Sixth. Primary, Grade I 6 yrs. Class of Award of Prizes given by the Franklin Fraternity.

Announcement of Alumni Scholarships, E. Elmer M.

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  • Wanamaker Evelyn N. Cargih Gladys L. Mower Marie L. Hersey Mary A. Preble Raymond H. Greenlaw Gladys E. Starratt Harold A. Larrabee Helen E. Gerrishf Phihp J. Gertrude M. Bond Katherine F. Elhs Ruth W. Hawley Katherine F. Rand Adelaid S. Clark Herbert E. Ide Margaret Anderton Jennie L. Bond Waldemar S. Broberg Ella M. Corbett Eleanor R. Hooper Margaret L.

    Ilsley Junior Class. Merriam Segel Frederick A. Woodland Sophomore Class. Isabelle L. Lee Grace N. Sherburne David A. Tirrell Elsie M. Woodland Freshman Class. Dorothy E. Hall Ervin M. Kenison Victor C. Lovejoy Caroline F. Norris Belle Segel Marian O. Gladys E. English Senior Class Harold A. Rand George L. Goodridge, Honorable Mention Grace N. Sherburne, Honorable Mention Elsie N. Howe Viola M. Simonds, Honorable Mention C.

    December 31, Gilbride IV. Washington School, Cor. Gooch School, Cor. Alice M. Swett Principal N. French I. Alice J. Martha T. Coyle Drawing Edward N. Griffin Music Margaret E. Grady Primary Myron W. Report of the City Physician January 31, Gentlemen: — I send you herewith the seventh annual re- port of the City Physician for the year ending December 31, Visits made for the Charity Department: At the City Home 23 To patients in their homes Office calls Attendance upon cases of child birth 1 Deaths at the City Home 1 Visits made for the Health Department: At the Contagious Hospital 1 To patients in their homes 33 Visits to mental cases 12 Visits of inspection and consultation 85 Office treatment for pupils of the public schools Gentlemen: — The Board of Health respectfully submits herewith its annual report for the year ending December 31, Membership and Organization.

    The membership and organization of the Board was as follows, viz: Clarence P. Holden, M. Hayden, Esq. The Board organized with Clarence P. Frank P. Sturgis, V. Clark, M. Stratton, A. Small and Caleb W. Clark, Medical Inspectors of Schools. Contagious Diseases. The year of was a very light one, so far as the more serious diseases are concerned. There were only 18 cases of diphtheria and croup, and 1 death, and 17 cases of scarlet fever with no deaths.

    Measles was very prevalent in the Highlands, interfering largely with school attendance, there being reported cases with 1 death. The epidemic of measles began from a mild case, not re- ported, and supposed to have been an erythema due to di- gestive disturbances.

    The outbreak of whooping cough, which has continued over a year, is due simply to the fact that parents make no attempt to isolate probable cases in their early stages and also that during the early stages, before the characteristic whoop begins, it is supposed to be something esle. In one case the Board employed a nurse for several days. All cases recovered without any impairment of vision. Nine cases of typhoid fever were reported with one death. This death was a patient brought from out of town to the Mel- rose Hospital. All cases of typhoid fever, the Board believes after a careful examination, to have been contracted elsewhere.

    All cases of scarlet fever and diphtheria, desiring hospital treatment, were taken to the Malden Contagious Hospital, our own little hospital not being open during the year. Out of our total expenditure of SI, There was a total of 15 cases of tuberculosis reported of which 14 were pulmonary, and there were 14 deaths, 10 being of the pulmonaiy form and 4 of other forms, as against a total of 10 deaths in During the year, all cases desiring hospital treatment have been aided.

    Medical Inspection of Schools. Total number examined 1, Total number excluded Many of these exclusions were for very short times, cases of pediculosis and impetigo being quickly restored to school. Sixty-three children between the ages of 14 and 16, who wished to go to work, were examined by the Chairman as to their physical condition; of these, sixty-one were found physically fit for the work they proposed to do. While it is undeniably true that children between the ages of 14 and 16 may, with no harm to their physical, mental, or moral con- dition, perform light labor, on the other hand we do not be- lieve that the enlightened sentiment of our Commonwealth will much longer tolerate the sending of our children to con- tinous labor.

    As before stated, our contagious cases, requiring hospital treatment, were sent to the Malden Contagious Hospital. The Board is now considering, and the city will, in the immediate future, be called upon to provide a Tuberculosis Hospital. One was cared for in the Melrose Hospital until recovery, and one was sent to the Danvers State Hospital. All children referred by the School Committee have been vaccinated free of charge and vaccine virus, furnished by the State Board of Health, has been distributed, free of charge, to physicians upon application.

    Disinfection by formaldehyde gas, at the termination of all cases of scarlet fever, diphtheria, and typhoid fever, has been done as heretofore. Also disinfection of apartments, occupied by persons suffering with tuberculosis, upon death or removal. School rooms have been disinfected, when there appeared to be danger from a pupil having been ill in school. Gately, Stephen W. Harvey, Fred T. Churchill, and Henry W. The Board has approved the applications of the following named persons to maintain boarding houses for infants, viz: Mrs. Agnes Thompson, Mrs. Jennie I. Chapman, Mrs.

    Marie Fester, Mrs. Mary Bourne, Mrs. Mary J. Crowley, Mrs. Clara J. Manley, and Mis. Jane Harfst. The following is the list of nuisances abated by order of the Board of Health or its agent, during the year and in parallel column, nuisances abated during the previous year. Even a pig is entitled to some consideration. Second: All garbage should be drained. The con- tractor is not required to haul or dispose of water. Again, in winter if garbage contains water, it freezes and the can is in- jured in removing it.

    Third: The receptacle should not leak, have a close fitting cover, and be fly proof, and it should be washed, in summer time, after each collection. If householders will observe these recommendations and remember that under the contract they are entitled to two collections each week, the Board will be glad to investigate every charge of neglect or failure upon the part of the con- tractor.

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    External Auditor. An independent accountant engaged to determine if the financial statements of an entity represent the economic events that occurred during the period audited. The external audit is for the shareholders and owners, rather than for management. Shipping term meaning "free on board" to inform the purchasers of the location at which they become responsible for the shipping charges. For example, F. Toronto means the vendor pays the charges to Toronto's freight yard and the purchaser is responsible from there.

    The tax is levied on employers, employees and certain self-employed individuals. A simplified form to be used in place of the form for some individuals. FORM W By January 31 of each year, your employer, even if you do not work there anymore, will provide you with a statement of how much you earned in wages, tips and other compensation from the previous year. This form will reflect state and federal taxes, social security, Medicare wages and tips withheld. It also includes a lot of other really important information you will need to file your return.

    Form W-4 is used to determine how much of an employee's paycheck is withheld for federal income taxes. Fair Market Value. The highest price available in an open and unrestricted market between informed, prudent parties, acting at arm's length and under no compulsion to transact. Fair market value is expressed in terms of money, or money's worth. A partnership of family members that helps arrange for generational transfers of wealth or a business, maintain control within the general partners and reduce potential liability to the transferor and transferee. Federal Reserve System The Fed.

    The board of governors that oversee the Federal Reserve Banks, establishes monetary policy, such as interest rates or credit, and monitors the economic health of the country. Its members are appointed by the President, subject to Senate confirmation and serve year terms. Federal Tax Identification Number. A number given to a corporation or other business entity by the federal government for tax purposes.

    Banks generally require a tax identification number to open bank accounts. An individual who provides investment advice for a fee, who exercises discretionary authority in managing assets or who is responsible for holding assets in trust and investing them for the benefit of another party. File A Return. To file a return is to send in your completed tax forms. All your tax information appears on the return, including income and tax liability. Filing Status. Your filing status determines your tax bracket and amount of taxes you must pay.

    Factors such as marital status affect your filing status. Financial Aid. Financial support that a student receives to attend school, including loans, grants, scholarships and work-study programs. Financial Statements. Formal financial reports prepared from accounting records.


    First-to-Die Life Insurance. A life insurance policy covering two or more people that pays a death benefit when the first person dies. Fiscal Year. A period of one year for which financial statements are prepared that may, or may not, coincide with the calendar year. Any twelve-month period used by a business as its accounting period. Fixed Annuity. An investment contract sold by a life insurance company that guarantees regular payments to the purchaser for life or a specified period of time, in exchange for a premium paid either in a lump sum or in installments.

    Fixed Assets. See Capital Assets. Fixed Rate. A mortgage with an interest rate which does not increase or decrease during the term of the loan. Fixed-Rate Mortgage. A mortgage with a set interest rate that remains the same over the life of the loan. Floating Debt. The constant renewal of government Treasury bills, or short-term corporate bonds, to pay off current liabilities, or finance cash flow.

    Flood Insurance. Insurance against flood damage, usually required by mortgage lenders if a property is located in a flood zone. When a homeowner sells his or her home directly to another party, without the assistance of an agent, or broker. The legal procedure by which a mortgage holder can seize the property of a borrower who has not made required payments. Foreign Corporation. A corporation is referred to as a foreign corporation in all states except for the state where it is incorporated. If a corporation conducts business in a state other than where it was incorporated, it must register for a certificate of authority to transact business in the other state or possibly lose access to that state's courts and face fines.

    Non-vested employer contributions from the accounts of employees who leave an employer's pension plan. These may be applied as credits to remaining employee accounts or used to offset future employer contributions. Formal Tax Legislation Process. There are strict steps, that involve the President and Congress, that a proposed tax must pass through before it becomes a law. A license that allows a designee to sell and market a company's products or services in a fixed geographic area.

    Franchise Tax. A tax imposed by the state for the privilege of carrying on business as a corporation or LLC. The value of the franchise tax may be measured by amount of earnings, total value of capital or stock or by amount of business done. Fringe Benefits. Opportunities and services offered beyond wages, or salary, in compensation for employment. Common fringe benefits include paid holidays, sick days, paid vacation days, insurance coverage or retirement plans.

    Front-End Load. A sales fee, or load, that is paid up front by investors when they purchase an investment and deducted from the investment amount. A front-end load generally lowers the size of the investment. Agreements to buy or sell a specific amount of a commodity or financial instrument at a set price on a specific future date. Abbreviation for generally accepted accounting principles. GAAP, by definition, have been given formal recognition, or authoritative support.

    Abbreviation for generally accepted auditing standards. GAAS, by definition, have been given formal recognition, or authoritative support. General Journal. Journal in which transactions are recorded for which specific journals are not provided. For example: adjustments and corrections. In a small operation the general journal may be the only book of original entry. General Ledger. All the financial accounts and statements of a business, including debits, credits and balances. General Partner. An authorized agent of a partnership and of all other partners for all purposes within the scope and objectives of a business.

    A voluntary transfer of assets, or property, with no compensation. Gift Tax. A tax levied on assets transferred from one person to another. This tax is paid by the donor. Golden Boot. The offering of financial incentives or benefits to persuade an older employee to retire early. Golden Handcuffs. Benefits given to a valued employee to persuade him or her to remain with the company. Golden Parachute. A benefits package given to top executives who are laid off due to a corporate buyout, or takeover.

    The difference between going-concern value and tangible asset value. Tangible assets include identifiable intangible assets with values that can be separately determined. Government Bond. A debt security issued by the U. Grace Period. A period of time after the due date of a payment during which the overdue payment may be made without penalty, or lapse, in contractual obligations.

    Gross Estate. The total dollar value of a person's assets at the time of death, before taxes and other debts. Gross Income. Gross income is the total of all receipts and gains minus the inventory cost of the business in a given time period. For example, people who use the barter system are required to include whatever they've bartered for as part of their gross income. Gross Monthly Income. Total monthly income from all sources before taxes and other expenses.

    Group Life Insurance. A life insurance policy that insures a group of people. This type of policy is often provided as an employee benefit. An individual who has legal responsibility for a minor child, or a legally incapacitated adult. An account that offers individuals covered by high-deductible health plans HDHPs tax-favored opportunities to save for medical expenses.

    Holding Company. A corporation that has no other function except owning other corporations. Home Equity. The difference between a home's current market value and the sum of all claims against it. Home Equity Loan. A loan in which the lender allows the borrower to use the equity in his or her home as collateral for a line of credit, or revolving credit.

    The borrower may then obtain cash advances by using a credit card, or checks, up to some predetermined limit. Horizontal Equity. Horizontal equity says that people in the same income groups should be taxed at the same rate. Household Income. The combined income of all household members from all sources. These sources include wages, commissions, bonuses, Social Security and other retirement benefits, unemployment compensation, disability, interest and dividends.

    Housing Ratio. The ratio of a person's monthly housing payment to his or her total monthly income. The amount of money a person receives from all sources. Income Statement. A financial statement summarizing revenues, expenses, gains and losses for a stated period of time. Income Tax. These are taxes on income, both earned income, such as salaries, wages, tips or commissions, and unearned income, such as interest from savings accounts or dividends if you hold stock. Individuals and businesses are subject to income taxes.

    Incorporated Inc. See Corporation. The person or entity that prepares and files the articles of incorporation. Total Tax Solutions acts as an incorporator for many new companies. To reimburse or compensate. Directors and officers of corporations are often reimbursed or indemnified for all the expenses they may have incurred during the incorporation process. A hypothetical portfolio of securities that represents a particular market or portion of it. An index is used to measure the amount of change in a particular security by comparing it to similar companies.

    Indirect Tax. A tax collected by an intermediary who shifts the economic burden to another. For example, a company might have to pay a specific tax to the government. The company pays the tax but can increase the cost of their products so consumers are actually paying the tax indirectly by paying more for the company's products. A tax-deferred product offered by banks, mutual funds and other companies.

    Under current tax law, some people, depending on income, marital status or other factors, can deduct all or part of their IRA contributions, which reduces their taxes. The general rise in the prices of goods and services that occurs when demand increases relative to supply. Informal Tax Legislation Process. Meetings where individuals and interest groups get together to discuss tax issues. A company's first public offering of stock.

    When liabilities exceed assets. Also, the inability to pay debts when due. See Bankruptcy. A part of a sum of money, or debt, to be paid at regular intervals, usually made up of principal and interest combined. Insufficient Funds. Not having enough money in a bank account to cover a specific debt. An insurance applicant's likelihood of being accepted by an insurer, based on health, occupation, lifestyle and finances.

    Insurable Interest. A vested financial interest in the life of another person. An individual who is covered by an insurance policy. Intangible Asset. An asset without physical substance that has value due to rights resulting from its ownership and possession. For example, goodwill, patents or trademarks are all intangible assets. Integrated Plan. Intellectual Capital. The financial value that human innovations and intelligence bring to a business enterprise.

    Interest 1. Interest 2. The cost of using money over time usually expressed as an annual percentage. Interest Income. Fully-taxable income earned in the form of interest which accumulates from cash temporarily held in savings accounts, certificates of deposits, or other investments. Interest Rate. The cost of borrowed money expressed as a percentage for a given period of time, usually one year. Internal Auditor. An employee of an entity, such as a corporation, who audits for management, providing valuable information for decision-making concerning the effective operation of its business.

    Internal Control. A coordinated system of procedures and techniques designed to safeguard a company's assets, to ensure the accuracy of its accounting records and to promote efficiency and adherence to prescribed policies. The theorem of compounding interest in reverse, or discounting. IRR is important in planning capital outlays and evaluating rental real estate investments.

    Items of tangible property held for sale. An inventory is a detailed list of items and their values owned at a specific point in time. Stock inventory would include raw materials for manufacture, materials partly processed and finished products including items in transit for which title is held, but would not include items physically held for which title belongs to others.

    Inventories may also be made of fixed assets, stationery and supplies, etc. Funds committed to acquire something tangible or intangible in order to receive a return, either in revenue or use. Investment Objective. The financial goal of an investment. Document for goods purchased or services rendered showing details such as quantities, prices, dates, shipping details, order numbers, terms of sale, etc. Irrevocable Trust. A trust that cannot be altered or canceled without the permission of the beneficiary or trustee. The grantor gives up all ownership rights to the assets and the trust in such cases.

    Joint Products. Two or more goods having approximately the same economic value that are manufactured simultaneously from the same raw material. Joint Tenancy. A form of property ownership in which two or more people own an undivided interest in the property. When one joint owner dies, ownership automatically passes to the surviving joint owner s.

    A book of original entry in which financial transactions are recorded. For example, a purchase journal is a record of purchase transactions. Journal Entry. A transaction log of unique or recurring items. For example, debits and credits would be logged into a journal as journal entries. Keogh Accounts. We offer a range of domestic, international and freight shipping services as well as custom shipping boxes, moving boxes and packing supplies. You'll get package acceptance from all shipping carriers, mail receipt notifications, and a real street address in , not just a PO Box.

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