The Works of Edgar Allan Poe; Vol I; Introductions and Poems

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Read Books, 2008 - 252 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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A szerzőről (2008)

There has never been any doubt about Poe's enormous literary significance, but, with regard to his ultimate artistic merit, there has been considerable disagreement. To some he is little more than a successful charlatan, whose literary performances are only a virtuoso's display of stunning, but finally shallow, effects. Others, however, are struck by Poe's profound probing of the human psyche, his philosophical sophistication, and his revolutionary attitude toward literary language. No doubt both sides of this argument are in part true in their assessments. Poe's work is very uneven, sometimes reaching great literary heights, at other times striking the honest reader as meaningless, pathetic, or simply wrong-headed. This is not surprising, considering the personal turmoil that characterized so much of Poe's short life. Poe was extreme in his literary views and practices; balance and equilibrium were not literary values that he prized. Scorning the didactic element in poetry, Poe sought to separate beauty from morality. In his best poems, such as "The City in the Sea" (1836), he achieved an intensification of sound sufficient to threaten the common sense of the poetic line and release a buried, even a morbid, sense that would enchant the reader by the sonic pitch of the poem. Defining poetry as "the rhythmic creation of beauty," Poe not only sought the dream buried beneath the poetic vision---Coleridge had already done that---but also abandoned the moral rationale that gave the buried dream symbolic meaning. The dream, or nightmare, was itself the content of the verse. Some readers, however, such as T. S. Eliot, have found Poe's poetry extremely limited, both in its content and in its technique. While it is true that Poe was one of the few American poets to achieve international fame during the nineteenth century, critics point out that his influence on such literary movements as French symbolism and literary modernism was largely through the superb translations and criticisms of his writings by Baudelaire (see Vol. 2), Mallarme (see Vol. 2), and Valery (see Vol. 2). Poe's theory of the short story, as well as his own achievements in that genre, contributed substantially to the development of the modern short story, in Europe as well as in the United States. Poe himself regarded his talent for fiction writing as of less importance than his poetry and criticism. His public preferred his detective stories, such as "The Murders in the Rue Morgue" (1841), "The Mystery of Marie Roget" (1842--1843) and "The Gold Bug" (1843); and his analytic tales, such as "A Descent into the Maelstrom" (1841), "The Black Cat" (1843), and "The Premature Burial" (1844). His own preference, however, was for the works of the imagination, such as "Ligeia" (1838), "The Fall of the House of Usher" (1839), and "The Masque of the Red Death" (1842), tales of horror beyond that of the plausible kind found in the analytic stories. Just as with his poetry, however, readers have been strongly divided in their appreciation of the deeper worth of Poe's fiction. For many, they are at best merely an effective display in Gothicism, good horror stories, an enjoyable experience in vicarious terror, but nothing more. This was the view of Henry James, that other great nineteenth-century master of the ghost story, who claimed that "an enthusiasm for Poe is the mark of a decidedly primitive stage of reflection." But others have found in these carefully crafted pieces something far more profound, a way of seeing into our unconscious, that place where, for a while at least, terrifying conflicts coexist. As Poe so well put it himself in the preface to his Tales of the Grotesque and Arabesque (1840), "If in many of my productions terror has been the basis, I maintain that terror is not of Germany but of the soul.

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