This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt: ... (6) Columns for Discount on Purchases and Discount on Notes on the same side of the Cash Book; (c) Columns for Discount on Sales and Cash Sales on the debit side of the Cash Book; (d) Departmental columns in the Sales Book and in the Purchase Book. Controlling Accounts.--The addition of special columns in books of original entry makes possible the keeping of Controlling Accounts. The most common examples of such accounts are Accounts Receivable account and Accounts Payable account. These summary accounts, respectively, displace individual customers' and creditors' accounts in the Ledger. The customers' accounts are then segregated in another book called the Sales Ledger or Customers' Ledger, while the creditors' accounts are kept in the Purchase or Creditors' Ledger. The original Ledger, now much reduced in size, is called the General Ledger. The Trial Balance now refers to the accounts in the General Ledger. It is evident that the task of taking a Trial Balance is greatly simplified because so many fewer accounts are involved. A Schedule of Accounts Receivable is then prepared, consisting of the balances found in the Sales Ledger, and its total must agree with the balance of the Accounts Receivable account shown in the Trial Balance. A similar Schedule of Accounts Payable, made up of all the balances in the Purchase Ledger, is prepared, and it must agree with the balance of the Accounts Payable account of the General Ledger." The Balance Sheet.--In the more elementary part of the text, the student learned how to prepare a Statement of Assets and Liabilities for the purpose of disclosing the net capital of an enterprise. In the present chapter he was shown how to prepare a similar statement, the Balance Sheet. For all practical...
ossession:-amā'the “oise: , ś head'ail but lying under her as deadly, ... seemed to undes stand, exactly how to deal with conceited death 's head.
Similarly , Nadja in " Word for Word " is reluctant to call Mr. Frankel by his first name , Ludwig , an act which would signal an acceptance of his appropriateness for her , since Ludwig — like Robert , Ernst , Fritz , Erich , Franz ...
Ellen went to Mrs. Donahue's house for help and Pius was soon hurrying to St. Lucy to telephone for a doctor. When Pius returned he brought the Carriers who remained all night. Bill and Pius helped the doctor set the bone and bind in ...
The mother was on Donahue. 60 Minutes did the doc and they'll repeat the news at ten. People dying, people killing, people crying— you can see it all on TV. Reality is really on TV. It's just another way to see— starvation in North ...
Philip P. Wiener . New York : Charles Scribner's Sons , 1973 . Plato . Plato : The Symposium . Trans . and ed . Alexander Nehemas and Paul Woodruff . Indianapolis : Hackett Publishing Company , 1989 . Plummer , Kenneth , ed .
When the credits started to roll and Carmen, needing her meds and cigarettes, handed Ryan her car keys, Mary Ellen stared in disbelief. “She's giving him her keys!” she thought, eyeing Pepe, trying to catch his attention because he knew ...
Here she debuts a provocative new story written especially for this series.
We make our way slowly into the assembly hall, where 26 identical pillars cut from one rock line the sides. A fat stupa cut of the same rock stands at the innermost part of the hall; 20 feet high, it's shaped like an overturned bowl ...
... 126 , 134 174 , 203 , 211 , 212 , 216 Theodorides , Aristide , 93 Wiseman , D. J. , 50 , 51 , 67 , Thomas , D. Winton , 170 , 84 , 85 , 89 , 93 , 170 , 200 171 , 200 Thompson , R. Campbell , Wolf , Herbert , 126 22 , 47 , 113 Wright ...
Everyone seems to have got something out of the speeches, the Metaphysical Revolution was declared, and Shelley's wind is now scattering “sparks, my words among mankind” (the passage Kathleen Raine quoted). We now hope it translates ...