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Author: United States. Animal and Plant Health Inspection Service. Veterinary Services. Emergency Programs Publisher: ISBN: Category : Bibliography Languages : en Pages : 209
Author: Raymond R. Birch Publisher: Pierides Press ISBN: 9781444600988 Category : Medical Languages : en Pages : 324
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: Raymond R. Birch Publisher: ISBN: 9781332344499 Category : Medical Languages : en Pages : 324
Book Description
Excerpt from Hog Cholera: Its Nature and Control My object in preparing this book has been to place in the hands of those who handle hog cholera definite and authoritative information regarding the disease. There are abundant publications dealing with hog cholera but for the most part they consist of technical papers covering certain restricted phases of the disease, or of attempts to circumscribe the entire subject in the scope of a few pages. Neither meets the needs of the man who must handle hog cholera in the field. Moreover these publications appear as bulletins or as special papers in technical journals, and usually they are not at the veterinarian's command at the time he needs them. We are rapidly discarding the old belief that any one who can use a hypodermic syringe can cope with hog cholera. Questions constantly arise regarding diagnosis, complications, when or whether to immunize, which method to use, the subsequent care of the herd, the handling of young pigs, slaughtering from infected herds under inspection, and many other individual problems. The effective handling of hog cholera, like the handling of other diseases, is founded on exact knowledge of the malady itself, but hog cholera differs from other infectious diseases in that preventive vaccination against it has served to open the new field of swine practice. 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.