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...
Blue Book of Art Values: Artists & Their Works from Around the World
Peter Jennings and Todd Brewster, The Century (New York: Doubleday, 1998), 154. 8. Time-Life Editors, This Fabulous Century, Vol. IV, 23. 9.
Offers a selection of eighty-seven full-color reproductions of Timberlake's paintings, with an introduction by the painter
THE FERRELL BROTHERS, WILBUR AND WARREN , in their own words "were not known as singular artists but a duo." Wilbur began his career as a motion picture ...
Adelson, Warren, “John Singer Sargent and the 'New Painting,'” in Stanley Olson, Warren Adelson, and Richard Ormond, Sargent at Broadway: The Impressionist ...
This is a rich undiscovered history—a history replete with competing art departments, dynastic scenic families, and origins stretching back to the films of Méliès, Edison, Sennett, Chaplin, and Fairbanks.
Through careful research, Carol Gibson-Wood exposes the mythology surrounding the Morellian method, especially the mythology of the coherence and primacy of his method of attribution. She argues that it “could also be said that Berenson ...
Gibson translates from the Phoenician: “Beware! Behold, there is disaster for you ... !” (SSI 3, no. 5=KAI nr. 2). Examples from Cyprus include SSI 3, no. 12=KAI nr. 30. Gibson's translation of the Phoenician reads (SSI 3, ...
Examines the emergence of abstract organic forms and their assimilation into the popular arts and culture of American life from 1940-1960, covering advertising, decorative arts, commercial design, and the fine arts.
... S. Newman ACCOUNTING Christopher Nobes ADAM SMITH Christopher J. Berry ADOLESCENCE Peter K. Smith ADVERTISING ... ALGEBRA Peter M. Higgins AMERICAN CULTURAL HISTORY Eric Avila AMERICAN HISTORY Paul S. Boyer AMERICAN IMMIGRATION ...