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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1896 Excerpt: ... We went round the base of the hill, and put the body down upon some grass at the margin of a stretch of deep and impervious bush, resembling the growths in Australia in respect of density, the greater portion of which was as high as my waist, though here and there it stood above my head. We laid the body down here, I say, and Hunter went back for the jacket, with which we covered the face, placing two stones upon the arms, to prevent the jacket from blowing away; and, this done, I ascended the bit of a hill, to look for Norie and Tripshore. I saw them, when I had mounted a few feet, about a quarter of a mile distant, coming our way very quickly, and skirting the shrubbery, that extended, with a very clean, well-defined edge, athwart the island, as far as the horse-limb curve of land, as though human hands had planted it. I shouted to them, and Tripshore waved his hand, and when they were within hearing distance the man holloaed out, "We have found water, sir I" This was a joyful piece of news. It made my heart flutter, and filled me with as deep a transport as even the intelligence that help was coming could have done. "They have found water!" I bawled to Hunter, who stood at some distance from me. He cried back, "Thanks to the Lord for it, sir! We should all have been mad for a drink presently." I then joined him, and whilst we stood waiting for the others, I asked him, having had no opportunity to do so before, how he had managed to save his life, and what had become of the other men. His story was very short and simple. When the yacht struck, all of the crew who were below rushed on deck. Pitch-dark as it was, a number of men groped their way to what I have already called the long-boat. They managed to get her over, but how he could not explain, beyond i...
As the days of sail begin to give way to those of steam, Sir Mordaunt Brookes has built a boat. The Lady Maud is a gleaming thing, a schooner yacht, sumptuously fitted out with shining white decks and all the accessories a Victorian gentleman could require. All of this work of building has been for one purpose: a sea journey across the Atlantic, from Southampton all the way to the West Indies, to benefit the ailing health of his demanding and nervous wife, Lady Agnes. He has a small crew. He has a doctor, Norie, to administer to Agnes' needs. His beautiful young niece will also come along, to keep her company. But he has no-one outside the crew with any seafaring knowledge. Then he remembers Edmund Walton, a true friend and former sailor who has been away from the sea for ten years, who happily agrees to come on the journey, his heart hungering for life on the waves. Soon after leaving the Solent, they happen upon an adventure: a lost pleasure-boater in the English Channel needs their help to return to land. Walton wonders if this will set the tone for the rest of the trip, and also begins to detect, with his sharp sailor's eye, that all is not right with Purchase, the Lady Maud's captain. Has Sir Mordaunt selected wisely? Way out in the wild swells of the mid-Atlantic a very different challenge meets them. The Wanderer, a sailing ship, has been torn to shreds in a howling gale. All that is left is a slowly sinking hulk with four poor souls clinging onto it for dear life. With the seas pounding and danger at every turn, Walton and several of the crew risk their lives to rescue them. Have they now finally had their share of adventures? Will the rest of the journey leave them peacefully making headwind? Has Purchase made the right calculation of their position in this roaring weather? One night, Walton wakes up to a terrific grinding bump and is thrown into the corner of his cabin, the floor almost vertical. Now begins a yet more serious test; this elegant cruise has suddenly become a desperate struggle for survival... W. Clark Russell's evocative prose, laden with the colours and moods of the sea and sky, unfolds a tale of tragedy with seemingly effortless control; its lucid and realistic shades make for one of the Victorian era's finest novels of shipwreck.
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...