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Author: W. J. Sollas Publisher: ISBN: Category : History Languages : en Pages : 436
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: W. J. Sollas Publisher: ISBN: Category : History Languages : en Pages : 436
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: William Johnson Sollas Publisher: Legare Street Press ISBN: 9781021382627 Category : Languages : en Pages : 0
Book Description
This groundbreaking work explores the evolution of hunting in human societies, from the earliest prehistoric times to the present day. Sollas' insightful analysis provides a fascinating glimpse into the hunting practices of ancient peoples and their modern counterparts. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: W J 1849-1936 Sollas Publisher: Palala Press ISBN: 9781359137135 Category : Languages : en Pages :
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: William Johnson Sollas Publisher: Forgotten Books ISBN: 9780332454474 Category : Social Science Languages : en Pages : 618
Book Description
Excerpt from Ancient Hunters and Their Modern Representatives Some views which were admittedly heretical, when originally put forward, have since ceased to be so, and have acquired indeed a dangerously orthodox com plexion: at the last meeting Of the International Congress of Anthropologists in Geneva much might have been heard of the effects Of migration, but little Of indigenous evolution. It is unfortunate that some important questions, such for instance as the Antiquity Of Man, still remain open to controversy. In such cases I have endeavoured, without suppressing my own opinions, to represent the views Of each side with equal fairness. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Marianne Sommer Publisher: Harvard University Press ISBN: 9780674024991 Category : History Languages : en Pages : 422
Book Description
When ochre-stained bones were unearthed by William Buckland in a Welsh cave in 1823, they raised many unsettling questions regarding their origin, and inspired the casting and recasting of the character who became known as the Red Lady. Her biography reflects the personal, professional, and national ambitions of those who studied her.
Author: Carmel Schrire Publisher: Routledge ISBN: 1315422913 Category : Social Science Languages : en Pages : 361
Book Description
This volume shows how hunter gatherer societies maintain their traditional lifeways in the face of interaction with neighboring herders, farmers, and traders. Using historical, anthropological and archaeological data and cases from Africa, Australia, and Southeast Asia, the authors examine hunter gatherer peoples—both past and present--to assess these relationships and the mechanisms by which hunter gatherers adapt and maintain elements of their culture in the wider world around them.
Author: W. J. Sollas
Author: W. J. Sollas
Author: William Johnson Sollas
Author: W J 1849-1936 Sollas
Author: William Johnson Sollas
Author: William Johnson Sollas
Author: Marianne Sommer
Author: Carmel Schrire
Author: 
Author: 
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