Bird Hunting On The White Nile A Naturalist S Experience In The Soudan

Author: Harry F. Witherby
Editor: Read Books
ISBN: 9781443787918
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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 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...

Report Of The Public Libraries Committee

Author: Norwich (England). Public Libraries
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Bird Hunting On The White Nile

Author: Harry Forbes Witherby
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Birds

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Birds Collected By The Childs Frick Expedition To Ethiopia And Kenya Colony

Author: Herbert Friedmann
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File Size: 22,99 MB
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Birds And Bird Life By F T Buckland And Other Naturalists

Author: Francis Trevelyan Buckland
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The Ibis

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Experiment Station Record

Author: United States. Office of Experiment Stations
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The History Of The Collections Contained In The Natural History Departments Of The British Museum Appendix General History Of The Department Of Zoology From 1856 To 1895

Author: British Museum (Natural History)
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File Size: 31,83 MB
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The History Of The Collections Contained In The Natural History Departments Of The British Museum

Author: British Museum (Natural History)
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The Heroine Of The White Nile

Author: William Wells
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File Size: 63,88 MB
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The River Nile And Its Economic Political Social And Cultural Role

Author: Terje Tvedt
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Subject Catalogue Of The Library Of The Royal Empire Society The British Empire Generally And Africa

Author: Royal Commonwealth Society. Library
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File Size: 63,22 MB
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