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Author: Washington Irving Publisher: Hesperides Press ISBN: 1408626470 Category : Literary Collections Languages : en Pages : 484
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: Washington Irving Publisher: Hesperides Press ISBN: 1408626470 Category : Literary Collections Languages : en Pages : 484
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: Salmagundi Club Publisher: Palala Press ISBN: 9781359758361 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: Salmagundi Club Publisher: Forgotten Books ISBN: 9781333218140 Category : Languages : en Pages : 190
Book Description
Excerpt from New Salmagundi Papers: Series of 1922; Text and Pictures by Members of the Salmagundi Club It may be a scent of lavender still clings to the musty little duodecimo of Launcelot Langstaff, Esq., but the savory smell of the piquant Salmagundi persists; may it give avor to the dish here set before you! 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: Salmagundi Club Publisher: Forgotten Books ISBN: 9780266329305 Category : Languages : en Pages : 188
Book Description
Excerpt from New Salmagundi Papers: Series of 1922 It may be a scent of lavender still clings to the musty little duodecimo of Launcelot Langstaff, Esq., but the savory smell of the piquant Salmagundi persists; may it give flavor to the dish here set before you! 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: Washington Irving Publisher: Good Press ISBN: Category : Literary Collections Languages : en Pages : 2221
Book Description
Washington Irving's collection 'The Complete Short Stories of Washington Irving' is a literary treasure trove, showcasing the author's talent for crafting engaging narratives that continue to captivate readers today. Irving's work, including 'The Sketch Book of Geoffrey Crayon' and 'Tales of a Traveller,' blends elements of American folklore and European Romanticism, offering a unique perspective on early 19th-century literature. His use of humor, irony, and vivid descriptions creates a rich tapestry of storytelling, making each tale a delightful journey for the reader. This illustrated edition brings together some of Irving's most beloved works, including 'Bracebridge Hall,' 'The Alhambra,' 'Woolfert's Roost,' and 'The Crayon Papers,' providing a comprehensive overview of his contribution to the world of literature. The collection serves as a valuable insight into Irving's worldview and his ability to capture the essence of American identity through his writing. Fans of classic literature and historical fiction will find this anthology a captivating read, showcasing Irving's enduring legacy in the literary landscape.
Author: Washington Irving
Author: Washington Irving
Author: Washington Irving
Author: Washington Irving
Author: Salmagundi Club
Author: Salmagundi Club.
Author: Salmagundi Club (New York, City of)
Author: Salmagundi Club
Author: Salmagundi Club
Author: Salmagundi Club
Author: Washington Irving