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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...
Although the fiction of Joseph Conrad has been studied extensively from a psychological perspective, a major theme seemingly neglected is that of ambivalence in the relations between fathers and sons. This volume contains Rising's Freudian and post-Freudian analysis of father/son interactions, at either the family or the social level, in Conrad's work. Defining the father as any older male with power and influence over a younger one, Rising examines wide thematic variations that show Conrad's obsessive concern with paternity-- as an object either of fear and hatred or of longing--and in turn addresses the theme of Conrad's most successful fiction: the protagonist's struggle to find (or keep) his place in a world of men. In his fiction, Conrad uses an array of fathers and paternal types to achieve a constantly shifting perspective on filial relationships. In a panorama of actual or potential conflict, the author provides portraits of Conrad's father and son, and shows what chance of accommodation he offers. In chapters on the prototype of the father, the jeaopardy of the son on land, and the immunity of the son at sea, the book discusses Conrad's use of an Oedipal compromise, a solution he abandoned in later works. Ultimately, although he appears to have sought new avenues of reconciliation in his last novels, the author demonstrates that the father/son antagonism is never fully resolved in his fiction. In addition to the primary chapters and epilogue, the work contains a bibliography and an index. This book will be an important reference tool for courses in English and psychology, as well as an important addition to academic and public libraries.
Now in paperback—the classic, monumental biography of Poe by Arthur Hobson Quinn. Renowned as the creator of the detective story and a master of horror, the author of "The Red Mask of Death," "The Black Cat," and "The Murders of the Rue Morgue," Edgar Allan Poe seems to have derived his success from suffering and to have suffered from his success. "The Raven" and "The Tell-Tale Heart" have been read as signs of his personal obsessions, and "The Fall of the House of Usher" and "The Descent into the Maelstrom" as symptoms of his own mental collapse. Biographers have seldom resisted the opportunities to confuse the pathologies in the stories with the events in Poe's life. Against this tide of fancy, guesses, and amateur psychologizing, Arthur Hobson Quinn's biography devotes itself meticulously to facts. Based on exhaustive research in the Poe family archive, Quinn extracts the life from the legend, and describes how they both were distorted by prior biographies.
This biography of Edgar Allan Poe, a giant of American Literature who invented both the horror and detective genre, is a portrait of extremes: a disinherited heir, a brilliant but underpaid author, a temperate man and uncontrollable addict.
A critical biography of the turbulent life of the great American poet, valuable for the insights it provides.
Occurring in a time of primitive medicine and inconsistent record-keeping, Poe’s death has become one of the enduring mysteries of American literature. David F. Gaylin’s book marks the first attempt to offer a comprehensive and balanced study of this historical event. After chronicling the circumstances that may have contributed to the poet’s death, the book examines key details about the story. It traces Poe’s movements and personal encounters before also exploring how Poe was handled and treated by others who attempted to come to his aid. Proceeding with the liveliness of a detective story, the discussion sheds new light on these events, and it offers new information about the burial of Poe’s body and the subsequent relocations of his tomb. With the addition of supplementary reference materials including a register of formally proposed causes of death, a timeline of relevant events, and a map of Poe’s final movements in Baltimore, this book is an essential resource for both scholars and general readers seeking answers to the mystery of Poe’s death.