Erechtheus - A Tragedy

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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...

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Housman Society Journal
Housman Society
Перегляд фрагмента - 2005

Про автора (2006)

Poet Algernon Charles Swinburne was born April 5, 1837 in Grosvenor Place, London, but spent most of his boyhood on the Isle of Wight, where both his parents and grandparents had homes. He was educated at Eton and Oxford University but was expelled from Oxford before he graduated. Although some of his work had already appeared in periodicals, Atalanta in Calydon was the first poem to come out under his name and was received enthusiastically. "Laus Veneris" and Poems and Ballads, with their sexually charged passages, were attacked all the more violently as a result. Swinburne's meeting in 1867 with his long-time hero Mazzini, led to the more political Songs before Sunrise. In 1879, with Swinburne nearly dead from alcoholism and dissolution, his legal advisor Theodore Watts-Dunton took him in, and was successful in getting him to adopt a healthier style of life. Swinburne lived the rest of his days at Watts-Dunton's house outside London. He saw less and less of his old friends, but his growing deafness accounts for some of his decreased sociability. He died of influenza in 1909.

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