The West Indies and the Spanish Main

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Read Books, 2009 - 328 oldal
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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Novelist Anthony Trollope was born in London, England on April 24, 1815. He attended many famous schools but as a large, awkward boy, he never felt in place among the aristocrats he met there. In 1834, he became a junior clerk in the General Post Office, London. He spent seven years there in poverty until his transfer, in 1841, to Banagher, Ireland as a deputy postal surveyor. He became more financially secure and in 1844, he married Rose Heseltine. He wanted to discover the reasons for Irish discontent. In 1843, he began working on his first novel The Macdermots of Ballycloran which was published in 1847. He was sent on many postal missions. He spent a year is Belfast, in 1853, then went to Donnybrook, near Dublin. He also went to Egypt, Scotland and the West Indies to finally settle outside of London, at Waltham Cross, as a surveyor general in the Post Office. At this point, he was writing constantly. Some of the writings during this time were The Noble Jilt, Barchester Towers, and The Last Chronicle of Barset. In 1867, he tried editorship of St. Paul's Magazine but soon gave up because he didn't feel suited for the job. In 1871, he went on a visit to a son in Australia. At sea, he wrote Lady Anna on the voyage out and Australia and New Zealand on the voyage back. The Autobiography was written between October 1875 and April 1876 but was not published until after his death. Suffering from asthma and possible angina pectoris, he moved to Harting Grange. He wrote three more novels during 1881 than, in 1882, went to Ireland to begin research for The Landleaguers. In November that year, he suffered a paralytic stroke and he died on December 6, 1882.

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