Author: George William Thomson Omond
Publisher:
ISBN:
Category :
Languages : en
Pages : 187
Book Description
Bruges and West Flanders, Painted by Amédée Forestier, Described by G. W. T. Omond
Bruges and West Flanders Painted by Amedee Forestier
Author: G. W. T. Omond
Publisher: Carruthers Press
ISBN: 9781444617924
Category : Art
Languages : en
Pages : 340
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...
Publisher: Carruthers Press
ISBN: 9781444617924
Category : Art
Languages : en
Pages : 340
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...
Bruges and West Flanders. Painted by A. Forestier
Author: George William Thomson OMOND
Publisher:
ISBN:
Category :
Languages : en
Pages : 187
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 187
Book Description
The Churchman
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 1112
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1112
Book Description
Report of the Librarian and Annual Supplement to the General Catalogue
Author: State Library of Massachusetts
Publisher:
ISBN:
Category :
Languages : en
Pages : 1150
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1150
Book Description
Public Documents of Massachusetts
Author: Massachusetts
Publisher:
ISBN:
Category :
Languages : en
Pages : 1214
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 1214
Book Description
Report of the Librarian of the State Library
Author: Massachusetts State Library
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Report of the Librarian of the State Library of Massachusetts
Author: State Library of Massachusetts
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Report of the Librarian ... and Annual Supplement to the General Catalogue [of 1800].
Author: State Library of Massachusetts
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 244
Book Description
Report of the Librarian of the State Library of Massachusetts
Author:
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 246
Book Description
Publisher:
ISBN:
Category : Libraries
Languages : en
Pages : 246
Book Description