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This record of the achievements of pipers during the war of 1914-18 is not intended to be an appeal to emotionalism. It aims at showing that, in spite of the efforts of a very efficient enemy to prevent individual gallantry, in spite of the physical conditions of the modern battlefield, the pipes of war, the oldest instrument in the world, have played an even greater part in the orchestra of battle in this than they have in past campaigns. The piper, be he Highlander, or Lowlander, or Scot from Overseas, has accomplished the impossible—not rarely and under favourable conditions, but almost as a matter of routine; and to him not Scotland only but the British Empire owes more than they have yet appreciated. In doing so he has sacrificed himself; and Scotland—and the world—must face the fact that a large proportion of the men who played the instrument and kept alive the old traditions have completed their self-imposed task. With 500 pipers killed and 600 wounded something must be done to raise a new generation of players; it is a matter of national importance that this should be taken in hand at once, and that the sons of those who have gone should follow in the footsteps of their fathers...
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...
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Excerpt from The Pipes of War: A Record of the Achievements of Pipers of Scottish and Overseas Regiments During the War, 1914-18 Wherever Scottish troops have fought the sound of the pipes has been heard, speaking to us of our beloved native land, bringing back to our memories the proud traditions of our race, and stimulating our spirits to fresh efforts in the cause of freedom. The cry of "The Lament" over our fallen heroes has reminded us of the undying spirit of the Scottish race, and of the sacredness of our cause. The Pipers of Scotland may well be proud of the part they have played in this war. In the heat of battle, by the lonely grave, and during the long hours of waiting, they have called to us to show ourselves worthy of the land to which we belong. Many have fallen in the fight for liberty, but their memories remain. Their fame will inspire others to learn the pipes, and keep alive their music in the Land of the Gael. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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