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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...
Presents simple techniques for an early spring garden of color profiling 30 hardy annual flowers.
A comprehensive and highly practical study of the art of growing flowers, Mastering the Art of Flower Gardening presents expert tips on growing both annuals and biennials (including native and heirloom species) alongside 300+ lush photographs. This gorgeously illustrated book by Matt Mattus is based on decades of first-hand experience in his own garden—every variety or cultivar presented is one that he has personally tested and grown. Mattus sets you up for success by first providing everything you need to know about starting seeds, soil, sowing, hardening off, transplanting, plugs, growing on, cutting, and saving seed. Then you'll find tips for growing over 100 different annuals from seedand 12 types of spring and summer bulbs—all based on his hands-on experience, going beyond the information available on the seed packet. Every one of the hundreds of stunning photographs is taken personally by Mattus from the flowers growing on his own farm in Massachusetts. Just a small selection of the annuals covered: aster, cornflower, chrysanthemum, impatiens, larkspur, California poppy, delphiniums, sunflowers, morning glory, kiss-me-over-the-garden-gate, salvia, and zinnia. The bulbs are allium, anemone, ranunculus, fritillaria, freesia, tulips, lily of the valley, true lilies, canna, calla, gladiolus, and dahlia. In short, there is nothing ordinary about this book—it is unlike any other cut flower book you will find anywhere.
Experts Clare Foster and Sabina Rüber share their gardening wisdom in this how to garden guide. Growing flowers from seed is an easy and cheap way to enhance borders and bring instant colour to tired gardens. Use this step-by-step guide to grow beautiful blooms and bouquets to brighten your home, all within a single growing season. Author Clare Foster and photographer Sabina Rüber have been experimenting with growing flowers from seed for several years. In this book they pass on that invaluable experience, explaining how and when to sow and grow a huge range of flowers from Aquilegia to Zinnia.
Elevate your backyard veggie patch into a work of sophisticated and stylish art. Kitchen Garden Revival guides you through every aspect of kitchen gardening, from design to harvesting—with expert advice from author Nicole Johnsey Burke, founder of Rooted Garden, one of the leading US culinary landscape companies, and Gardenary, an online kitchen gardening education and resource company. Participating in the grow-your-own movement is important to both reduce your food miles and control what makes it onto your family’s table. If you’ve hesitated to take part because installing and caring for a traditional vegetable garden doesn’t seem to suit your life or your sense of style, Kitchen Garden Revival is here to show you there’s a better, more beautiful way to grow food. Instead of row after row of cabbage and pepper plants plunked into a patch of dirt in the middle of the yard, kitchen gardens are attractive, highly tailored food gardens consisting of easy-to-maintain raised planting beds laid out in an organized geometric pattern. Offering both four seasons of ornamental interest and plenty of fresh, homegrown fruits, vegetables, and herbs, kitchen gardens are the way to grow your own food in a fashionable, modern, and practical way. Kitchen gardens were once popular features of the European and early American landscape, but they fell out of favor when our agrarian roots were displaced by industrialization. With this accessible and inspirational guide, Nicole aims to return the kitchen garden to its rightful place just outside of every backdoor. Learn the art of kitchen gardening as you discover: What characteristics all kitchen gardens have in common How to design and install gorgeous kitchen garden beds using metal, wood, or stone Why raised beds mean reduced maintenance What crops are best for your kitchen garden A planting, tending, and harvesting plan developed by a pro Season-by-season growing guides It's time to join the Kitchen Garden Revival and start growing your own delicious, organic food.
A debut collection exploring the experience of first love and heartbreak through poetry, from actress and artist Bella Mayo. My Greenhouse is a collection of poems inspired by the author's first romance, beginning with the seeds of infatuation, blooming for a time into real love, and then eventually dying back, making room for new growth. The pieces evoke the feelings of enchantment, uncertainty, pain, and ultimately healing that come with your first love and heartbreak.
A stunning guide to growing, harvesting, and arranging gorgeous dahlia blooms from celebrated farmer-florist and New York Times bestselling author Erin Benzakein, founder of Floret Flower Farm. World-renowned flower farmer and floral designer Erin Benzakein reveals all the secrets to growing, cultivating, and arranging gorgeous dahlias. These coveted floral treasures come in a dazzling range of colors, sizes, and forms, with enough variety for virtually every garden space and personal preference, making them one of the most beloved flowers for arrangements. In these pages, readers will discover: • Expert advice for planting, harvesting, and arranging garden-fresh dahlias • A simple-to-follow overview of the dahlia classification system • An A–Z guide with photos and descriptions of more than 350 varieties • Step-by-step how-to's for designing show-stopping dahlia bouquets that elevate any occasion Expert Author: Erin Benzakein's gorgeous flowers are celebrated throughout the world. Her book Floret Farm's A Year in Flowers was a New York Times bestseller and her first book, Floret Farm's Cut Flower Garden, won the American Horticultural Society Book Award. Filled with Wisdom: Overflowing with hundreds of lush photographs and invaluable advice, DISCOVERING DAHLIAS is an essential resource for gardeners and a must-have for anyone who loves flowers, including flower lovers, avid and novice gardeners, floral designers, florists, small farmers, stylists, and designers.