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Author: Samuel Eliot Morison Publisher: Morison Press ISBN: 1443727350 Category : Biography & Autobiography Languages : en Pages : 680
Book Description
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...
Author: Samuel Eliot Morison Publisher: Morison Press ISBN: 1443727350 Category : Biography & Autobiography Languages : en Pages : 680
Book Description
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...
Author: Christopher Columbus Publisher: Penguin UK ISBN: 0141920424 Category : Biography & Autobiography Languages : en Pages : 458
Book Description
No gamble in history has been more momentous than the landfall of Columbus's ship the Santa Maria in the Americas in 1492 - an event that paved the way for the conquest of a 'New World'. The accounts collected here provide a vivid narrative of his voyages throughout the Caribbean and finally to the mainland of Central America, although he still believed he had reached Asia. Columbus himself is revealed as a fascinating and contradictory figure, fluctuating from awed enthusiasm to paranoia and eccentric geographical speculation. Prey to petty quarrels with his officers, his pious desire to bring Christian civilization to 'savages' matched by his rapacity for gold, Columbus was nonetheless an explorer and seaman of staggering vision and achievement.
Author: Hourly History Publisher: Createspace Independent Publishing Platform ISBN: 9781537584799 Category : Languages : en Pages : 48
Book Description
Christopher Columbus Everyone knows who Christopher Columbus is, and everyone knows what he discovered and what he is famous for. Who, really, is this man, so shrouded in mystery? Columbus would tell you he was inspired by God to make his voyages, and it takes a brave soul indeed to sail out into the ocean blue where no one has gone before. Inside you will read about... - Early Life - The Silk Road and Beyond - Columbus' Quest for a Voyage - First Voyage - Second Voyage - Third and Fourth Voyages - Governor of the Indies And much more! In this eBook, you'll find out all about this most remarkable of men. You will uncover why he thought it so important to never give up on his dream, and how impossible his struggles became with each voyage he made. What was it like to sail over the edge of the ocean? This was a voyage not just anyone could undertake. It was the bravery and the brilliance of a man like Christopher Columbus who would make his dream come true and inspire a world to follow him.
Author: William D. Phillips Publisher: Cambridge University Press ISBN: 9780521446525 Category : Biography & Autobiography Languages : en Pages : 342
Book Description
When Columbus was born in the mid-fifteenth century, Europe was largely isolated from the rest of the Old World - Africa and Asia - and ignorant of the existence of the world of the Western Hemisphere. The voyages of Christopher Columbus opened a period of European exploration and empire building that breached the boundaries of those isolated worlds and changed the course of human history. This book describes the life and times of Christopher Columbus on the 500th aniversary of his first voyage across the Atlantic Ocean in 1492. Since ancient times, Europeans had dreamed of discovering new routes to the untold riches of Asia and the Far East, what set Columbus apart from these explorers was his single-minded dedication to finding official support to make that dream a reality. More than a simple description of the man, this new book places Columbus in a very broad context of European and world history. Columbus's story is not just the story of one man's rise and fall. Seen in its broader context, his life becomes a prism reflecting the broad range of human experience for the past five hundred years. Respected historians of medieval Spain and early America, the authors examine Columbus's quest for funds, first in Portugal and then in Spain, where he finally won royal backing for his scheme. Through his successful voyage in 1492 and three subsequent journeys to the new world Columbus reached the pinnacle of fame and wealth, and yet he eventually lost royal support through his own failings. William and Carla Rahn Phillips discuss the reasons for this fall and describe the empire created by the Spaniards in the lands across the ocean, even though neither they, nor anyone else in Europe, know precisely where or what those lands were. In examining the birth of a new world, this book reveals much about the times that produced these intrepid explorers.
Author: Rafael Publisher: Createspace Independent Publishing Platform ISBN: 9781548738129 Category : Languages : en Pages : 280
Book Description
Once upon a time, Columbus was a hero... Sadly, that's not the case today: Some people don't even know who he was, or what he did; while others claim he was a villain, and are advocating for the abolition of Columbus Day and everything he represented. Accusations vary from Columbus being a racist, a rapist, a genocidal maniac, and even that he ran a child sex slave ring. The question is, are these allegations true? And, where are the scholars correcting Columbus' record? Unfortunately, some of the misinformation out there comes from "scholars;" and even those who defend Columbus, won't address the actual story either. In this book, the reader will learn who modern history revisionists claim Columbus was, and what he did, vs. the actual historical accounts, coming from the mouths of those who knew him well, and wrote about them for us. The conclusion will be inevitable, that is, Columbus was a Hero, and his story and legacy need to be rediscovered again today.
Author: Samuel Eliot Morison
Author: Samuel Eliot Morison
Author: Washington Irving
Author: Christopher Columbus
Author: Washington Irving
Author: Hourly History
Author: William D. Phillips
Author: 
Author: Kay Brigham
Author: Rafael
Author: Al Sundel