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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...
Reform your evaluation methods to enact education reform policies effectively! Although educational reform is intended for positive change, sometimes it misses the mark. With this indispensable guide, stakeholders focused on improving student outcomes – from parents to policy-makers to school leaders – will learn to evaluate, interpret, and enact policies and proposals to maximize the positives and minimize the negatives of education mandates. In addition to a practical, evidence-based framework for evaluating reform, this book features: • Seven specific creative compliance strategies to maximize student and educator success • Case studies that illustrate how to critique reforms and take action • Reflective questions to guide evaluation and application • Ethical decision-making checklist
Young people are educable. Young people are worth educating. Upon their wise handling depend the issues of ultimate harmonyor conflict in the home, in workshop or factory, and among thenations. Many current methods of treatment find, however, theirjustification only in the somewhat mythical descriptions of pastcenturies. For most of these there is little support in the morecareful studies of recent years.
"What kind of citizen is no ordinary education book. By drawing on accessible and engaging discussions around the goals of schooling, it is imminently readable by a broad public. Neither fluff nor polemic, the theory and practice described in the book are based in solid empirical research and come out of the most influential frameworks for citizenship and democratic education of the last several decades (the "Three Kinds of Citizens" framework that emerged from collaboration between the author and Dr. Joseph Kahne as well as consultations with thousands of school teachers and civic leaders.) - This framework has been used in 67 countries to help teachers and school reformers think about how to structure educational programs and how schools can strengthen democratic societies. - This book pulls together a decade of research on schools into one place giving the reader a comprehensive look at why schools should be at the forefront of public engagement and how we can make that happen"--
This edition expands on the original publication from the late-1970s, Curriculum Books: The First Eighty Years. It covers some 3,000 curriculum books appearing in the U.S. from roughly 1900 to 2000, used to educate school administrators, teachers, aspiring educators, educational scholars, and the wider public about curriculum. Each chapter focuses on a single decade, providing background on the sociocultural, intellectual, artistic, and scientific developments of the time; a discussion of major curriculum movements, trends, books, and authors; and yearly bibliographies of curriculum books published in that decade. The second edition includes two new chapters covering the 1980s and 1990s, new commentary woven into the original introduction, and a new concluding chapter. Annotation copyrighted by Book News, Inc., Portland, OR