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...
Forests of Maine Marco Paul's Adventures in Pursuit of Knowledge by Jacob Abbott One summer, Forester and Marco Paul formed a plan for going to Quebec. Marco was very much interested in going to Quebec, as he wanted to see the fortifications. Forester had told him that Quebec was a strongly-fortified city, being a military post of great importance, belonging to the British government. Marco was very much pleased at the idea of seeing the fortifications, and the soldiers that he supposed must be placed there to defend them. On their way to Quebec, they had to sail up the Kennebec in a steamboat. As they were passing along, Marco and Forester sat upon the deck. It was a pleasant summer morning. They had been sailing all night upon the sea, on the route from Boston to the mouth of the Kennebec. They entered the mouth of the Kennebec very early in the morning, just before Forester and Marco got up. And thus it happened that when they came up upon the deck, they found that they were sailing in a river. The water was smooth and glassy, shining brilliantly under the rays of the morning sun, which was just beginning to rise. We are delighted to publish this classic book as part of our extensive Classic Library collection. Many of the books in our collection have been out of print for decades, and therefore have not been accessible to the general public. The aim of our publishing program is to facilitate rapid access to this vast reservoir of literature, and our view is that this is a significant literary work, which deserves to be brought back into print after many decades. The contents of the vast majority of titles in the Classic Library have been scanned from the original works. To ensure a high quality product, each title has been meticulously hand curated by our staff. Our philosophy has been guided by a desire to provide the reader with a book that is as close as possible to ownership of the original work. We hope that you will enjoy this wonderful classic work, and that for you it becomes an enriching experience.
Learning doesn't have to be drudgery, as this exciting tale proves again and again. Younger readers with an interest in history and geography will adore Forests of Maine from author Jacob Abbott. Intrepid adventurer Marco Paul explores Maine and surrounding areas, seamlessly combining fascinating facts and fun adventure.
Contains biographical sketches of authors who wrote or began publishing their major works during the American Renaissance in New England (between 1830 and 1860). Wide scope of authors includes: novelists, poets, essayists, editors, humorists, translators, compilers, journalists, reformers, abolitionists, scientists, lexicographers; special attention is given to the Transcendental authors - headed by Emerson and Thoreau.
Extracted from the Catalogues of the Bodleian Library, the British Library, Harvard University Library, the Library of Congress, the Library of Trinity College Dublin, the National Library of Scotland, and the Unibersity Libraries of Cambridge and Newcastle