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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...
An exciting celebration of local traditions and ingredients from Ireland's only Michelin-starred hotel restaurant
Bellwether Award winner Susan Nussbaum’s powerful novel invites us into the lives of a group of typical teenagers—alienated, funny, yearning for autonomy—except that they live in an institution for juveniles with disabilities. This unfamiliar, isolated landscape is much the same as the world outside: friendships are forged, trust is built, love affairs are kindled, and rules are broken. But those who call it home have little or no control over their fate. Good Kings Bad Kings challenges our definitions of what it means to be disabled in a story told with remarkable authenticity and in voices that resound with humor and spirit.
Emília and Luzia dos Santos, orphaned when they are children, grow up under the protection of their aunt in the hillside village of Taquaritinga, Brazil. Raised as seamstresses, the sisters learn how to cut, how to mend and how to conceal. Emília treasures pretty, girlish things and longs to escape from the confines of the little town. Captivated by the romances she reads in magazines, she dreams of finding love in the bustle and glamour of the city. Luzia, scarred by a childhood accident that has left her with a deformed arm, knows that for her, real life can not be romantically embroidered, and so she finds solace in her sewing and in the secret prayers to the saints she believes once saved her life. But when Luzia is abducted by a gang of rebel bandits, the sisters' lives diverge in ways they never imagined. Whilst Luzia learns to survive in the unforgiving Brazilian outland, discovering love in the most unexpected of places, Emília meets the son of a wealthy doctor who seems to offer her everything she has always desired. But for the innocent dreamer, the excitement of her escape to the city is soon overshadowed by disillusion and loneliness. As she learns how to navigate the treacherous waters of Brazilian high society, the bandits' campaign against the land-owning 'Colonels' intensifies, and when a price is placed upon Luzia's head Emília realises she must risk everything in order to save her sister.
Faith, Hope and Love the first comprehensive examination of the life's work of Edward Powis Jones, details a remarkable artistic journey that begins as an accomplished American painter living in Paris in the shadow of the Second World War and concludes as that of an exceptional and surprising photographer whose work has no precedent. Powis Jones employed all the disparate art mediums of his era and produced a life's work that is startlingly cohesive. After developing a passion for printmaking, he produced sculptures in bronze, wax, plaster, and papier-mache. His final pictures--including radical, large-scale painted photographs shot from a London hospital bed--show his ability to incorporate every aspect of his life into his unique artistic expression.
Venantius Fortunatus, writing in the latter half of the sixth century, was not only a major Latin poet, but also an important historical figure. Born in the north of Italy and given a classical education in Ravenna, he travelled as a young man to seek patronage in the courts of Merovingian Gaul, writing both formal and informal poetry for three of the royal brothers, Sigibert, Charibert and Chilperic, and for many influential figures in ecclesiastical and secular life. He settled eventually in Poitiers, as the close friend of the ex-queen Radegund, of Agnes, abbess of the community Radegund had founded, and the major historian of the period, Gregory of Tours. In the period of cultural transition, he played an important part in adapting and developing literary traditions, influencing not only his contemporaries but also succeeding generations. He also played a personal role in events of national and international significance; his poems allow us vivid glimpses of the individual lives and characters of his patrons, painting a picture of a literary, not merely literate, culture, which complement's Gregory's canvas of bloodthirsty dynastic feuding.
The life and lasting influence of a young conqueror Full of vivid historical anecdotes, this book presents the life, conquests, and deeds of Alexander the Great, the king of Macedonia, who came to the throne at age 20, set out to conquer the world, and died at the young age of 33. Detailed are his rise, reign, and extensive conquests, from Greece and India to Asia Minor and Egypt. Distinct from many studies of Alexander, this visual history emphasizes the influence of his life on art and literature.
General Adult. Prolific nature writer Bright (1001 Natural Wonders; The Private Life of Sharks ) has done it again with a beautiful photograph-laden book displaying the natural highlights of the Caribbean, including reefs, underground caverns, waterfalls, volcanoes, rain forests, and more. Surveying each of the islands, he eloquently describes their awe-inspiring beauty and unique wildlife; each profile includes a color photograph, which evokes the feeling of being on site. The Latin nomenclature may bewilder some readers, but the common name of the plant or animal is also given. A gazetteer details places to visit and the best time of year for travel. As this book will accompany a four-part television series to air this fall on the Travel Channel, there is sure to be demand. Highly recommended for all public library natural history and travel collections.Joyce Tallman, Cuyahoga Cty. P.L., Cleveland [Page 161].