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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 ...
Heart Of Mid-Lothian - Vol.I
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...
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31.490000 USD

Heart Of Mid-Lothian - Vol.I

by Sir Walter Scott
Paperback / softback
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Redgauntlet, Vol. 2 of 2: A Tale of the Eighteenth Century (Classic Reprint)
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17.400000 USD

Redgauntlet, Vol. 2 of 2: A Tale of the Eighteenth Century (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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Life of Napoleon Bonaparte [Volume 1 of 5]
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26.240000 USD

Life of Napoleon Bonaparte [Volume 1 of 5]

by Sir Walter Scott
Paperback / softback
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Tales of My Landlord, Vol. 3 of 4 (Classic Reprint)
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14.250000 USD

Tales of My Landlord, Vol. 3 of 4 (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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The Poetical Works of Sir Walter Scott: Including Introduction and Notes (Classic Reprint)
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21.600000 USD

The Poetical Works of Sir Walter Scott: Including Introduction and Notes (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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The Poetical Works of Sir Walter Scott, Bart (Classic Reprint)
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21.600000 USD

The Poetical Works of Sir Walter Scott, Bart (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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Waverley, or 'Tis Sixty Years Since, Vol. 1 of 2: Waverly Novels (Classic Reprint)
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17.400000 USD

Waverley, or 'Tis Sixty Years Since, Vol. 1 of 2: Waverly Novels (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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La Fiancee de Lammermoor: Une Legende de Montrose (Classic Reprint)
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20.550000 USD

La Fiancee de Lammermoor: Une Legende de Montrose (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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The Lady of the Lake
34.640000 USD

The Lady of the Lake

by Sir Walter Scott
Hardback
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Oeuvres de Walter Scott, Vol. 11: Kenilworth (Classic Reprint)
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17.400000 USD

Oeuvres de Walter Scott, Vol. 11: Kenilworth (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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The Miscellaneous Prose Works of Sir Walter Scott, Bart, Vol. 4 of 6: Biographical Memoirs (Classic Reprint)
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17.400000 USD

The Miscellaneous Prose Works of Sir Walter Scott, Bart, Vol. 4 of 6: Biographical Memoirs (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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The Fortunes of Nigel
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33.340000 USD

The Fortunes of Nigel

by Sir Walter Scott
Paperback / softback
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Paul's Letters to His Kinsfolk
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38.590000 USD

Paul's Letters to His Kinsfolk

by Sir Walter Scott
Paperback / softback
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Readings for the Young
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32.290000 USD

Readings for the Young

by Sir Walter Scott
Paperback / softback
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Life of Napoleon Bonaparte [Volume 4 of 5]
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31.490000 USD

Life of Napoleon Bonaparte [Volume 4 of 5]

by Sir Walter Scott
Paperback / softback
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Oeuvres Completes de Sir Walter Scott. Tome 3 Histore D'Ecosse. T3
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24.100000 USD

Oeuvres Completes de Sir Walter Scott. Tome 3 Histore D'Ecosse. T3

by Sir Walter Scott
Paperback / softback
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The Abbot, Vol. 2 (Classic Reprint)
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14.670000 USD

The Abbot, Vol. 2 (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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La Promessa Sposa Di Lammermoor - Tomo II
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15.640000 USD

La Promessa Sposa Di Lammermoor - Tomo II

by Sir Walter Scott
Paperback / softback
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I Puritani Di Scozia -Tomo III
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15.640000 USD

I Puritani Di Scozia -Tomo III

by Sir Walter Scott
Paperback / softback
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The Miscellaneous Prose Works of Sir Walter Scott, Volume 2; Volumes 4-5
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35.650000 USD

The Miscellaneous Prose Works of Sir Walter Scott, Volume 2; Volumes 4-5

by Sir Walter Scott
Hardback
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The Edinburgh Annual Register, Volume 12
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35.650000 USD

The Edinburgh Annual Register, Volume 12

by Sir Walter Scott
Hardback
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The British Drama: Comprehending the Best Plays in the English Language Volume 01
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35.650000 USD

The British Drama: Comprehending the Best Plays in the English Language Volume 01

by Sir Walter Scott
Hardback
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Peveril of the Peak
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35.650000 USD

Peveril of the Peak

by Sir Walter Scott
Hardback
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The Waverley Novels: The Talisman. Chronicles of the Canongate (Cont.) the Two Drovers. My Aunt Margaret's Mirror. the Tapestried Chamber. Death of the Laird's Jock. Woodstock
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35.650000 USD

The Waverley Novels: The Talisman. Chronicles of the Canongate (Cont.) the Two Drovers. My Aunt Margaret's Mirror. the Tapestried Chamber. Death of the Laird's Jock. Woodstock

by Sir Walter Scott
Hardback
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Waverley, or 'Tis Sixty Years Since
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35.650000 USD

Waverley, or 'Tis Sixty Years Since

by Sir Walter Scott
Hardback
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The Waverley Novels: Quentin Durward. St. Roman's Well
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35.650000 USD

The Waverley Novels: Quentin Durward. St. Roman's Well

by Sir Walter Scott
Hardback
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Waverley, or 'Tis Sixty Years Since
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35.650000 USD

Waverley, or 'Tis Sixty Years Since

by Sir Walter Scott
Hardback
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The Lady of the Lake
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25.150000 USD

The Lady of the Lake

by W a Cowperthwaite, Sir Walter Scott
Hardback
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Marmion (Classic Reprint)
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17.400000 USD

Marmion (Classic Reprint)

by Sir Walter Scott
Paperback / softback
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Waverley. Bersetzer: Benno Tschischwitz
47.240000 USD

Waverley. Bersetzer: Benno Tschischwitz

by Sir Walter Scott
Paperback / softback
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