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Author: Frank Alfred Golder
Publisher: Golder Press
ISBN: 1443730297
Category : History
Languages : en
Pages : 680
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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: Frank Alfred Golder
Publisher: Golder Press
ISBN: 1443730297
Category : History
Languages : en
Pages : 680
Get Book Here
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: Frank Alfred Golder
Publisher:
ISBN:
Category : Soviet Union
Languages : en
Pages : 684
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Book Description
Author: Frank A. Golder
Publisher:
ISBN:
Category :
Languages : en
Pages : 603
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Book Description
Author: Sean McMeekin
Publisher: Belknap Press
ISBN: 0674072332
Category : History
Languages : en
Pages : 345
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Book Description
The catastrophe of the First World War, and the destruction, revolution, and enduring hostilities it wrought, make the issue of its origins a perennial puzzle. Since World War II, Germany has been viewed as the primary culprit. Now, in a major reinterpretation of the conflict, Sean McMeekin rejects the standard notions of the war’s beginning as either a Germano-Austrian preemptive strike or a “tragedy of miscalculation.” Instead, he proposes that the key to the outbreak of violence lies in St. Petersburg. It was Russian statesmen who unleashed the war through conscious policy decisions based on imperial ambitions in the Near East. Unlike their civilian counterparts in Berlin, who would have preferred to localize the Austro-Serbian conflict, Russian leaders desired a more general war so long as British participation was assured. The war of 1914 was launched at a propitious moment for harnessing the might of Britain and France to neutralize the German threat to Russia’s goal: partitioning the Ottoman Empire to ensure control of the Straits between the Black Sea and the Mediterranean. Nearly a century has passed since the guns fell silent on the western front. But in the lands of the former Ottoman Empire, World War I smolders still. Sunnis and Shiites, Arabs and Jews, and other regional antagonists continue fighting over the last scraps of the Ottoman inheritance. As we seek to make sense of these conflicts, McMeekin’s powerful exposé of Russia’s aims in the First World War will illuminate our understanding of the twentieth century.
Author: W. Bruce Lincoln
Publisher: Oxford University Press, USA
ISBN:
Category : History
Languages : en
Pages : 664
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Book Description
Invaded by foreign armies and threatened by the terrors of civil strife, Russia's leaders mobilized more than fifteen million fighting men between 1914 and 1918 only to find that at least a quarter of them had no boots, rifles, or ammunition. With field casualties soaring into the millions, scourges of starvation and disease joined the enemy's guns to double and treble Russia's human losses. Never in modern history had war so devastated a nation. Recounting the tale of the Russians' passage through the shattering experience of the First World War and the revolutions of 1917, W. Bruce Lincoln offers a profoundly intelligent and detailed chronology of the watershed events and devastating hardships that led to the Bolshevik Revolution. Mining an abundance of resources, including letters, diaries, memoirs, government reports, military dispatches, and testimony given to the revolution's first Supreme Commission of Inquiry, he allows the reader to step directly into army headquarters, state council chambers, boudoirs, trenches, and underground revolutionary hideaways of the men and women who shaped the events of this crucial era.
Author: David R. Stone
Publisher: University Press of Kansas
ISBN: 0700633081
Category : History
Languages : en
Pages : 368
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Book Description
A full century later, our picture of World War I remains one of wholesale, pointless slaughter in the trenches of the Western front. Expanding our focus to the Eastern front, as David R. Stone does in this masterly work, fundamentally alters—and clarifies—that picture. A thorough, and thoroughly readable, history of the Russian front during the First World War, this book corrects widespread misperceptions of the Russian Army and the war in the east even as it deepens and extends our understanding of the broader conflict. Of the four empires at war by the end of 1914—the Austro-Hungarian, Ottoman, German, and Russian—none survived. But specific political, social, and economic weaknesses shaped the way Russia collapsed and returned as a radically new Soviet regime. It is this context that Stone's work provides, that gives readers a more judicious view of Russia's war on the home front as well as on the front lines. One key and fateful difference in the Russian experience emerges here: its failure to systematically and comprehensively reorganize its society for war, while the three westernmost powers embarked on programs of total mobilization. Context is also vital to understanding the particular rhythm of the war in the east. Drawing on recent and newly available scholarship in Russian and in English, Stone offers a nuanced account of Russia's military operations, concentrating on the uninterrupted sequence of campaigns in the first 18 months of war. The eastern empires' race to collapse underlines the critical importance of contingency in the complete story of World War I. Precisely when and how Russia lost the war was influenced by the structural strengths and weaknesses of its social and economic system, but also by the outcome of events on the battlefield. By bringing these events into focus, and putting them into context, this book corrects and enriches our picture of World War I, and of the true strengths and weaknesses, triumphs and successes of the Russian Army in the Great War.
Author: Peter Gatrell
Publisher: Routledge
ISBN: 1317881397
Category : History
Languages : en
Pages : 340
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Book Description
The story of Russia’s First World War remains largely unknown, neglected by historians who have been more interested in the grand drama that unfolded in 1917. In Russia’s First World War: A Social and Economic History Peter Gatrell shows that war is itself ‘revolutionary’ – rupturing established social and economic ties, but also creating new social and economic relationships, affiliations, practices and opportunities. Russia’s First World War brings together the findings of Russian and non-Russian historians, and draws upon fresh research. It turns the spotlight on what Churchill called the ‘unknown war’, providing an authoritative account that finally does justice to the impact of war on Russia’s home front
Author: Daniel Orlovsky
Publisher: John Wiley & Sons
ISBN: 1118620895
Category : History
Languages : en
Pages : 498
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Book Description
A compendium of original essays and contemporary viewpoints on the 1917 Revolution The Russian revolution of 1917 reverberated throughout an empire that covered one-sixth of the world. It altered the geo-political landscape of not only Eurasia, but of the entire globe. The impact of this immense event is still felt in the present day. The historiography of the last two decades has challenged conceptions of the 1917 revolution as a monolithic entity— the causes and meanings of revolution are many, as is reflected in contemporary scholarship on the subject. A Companion to the Russian Revolution offers more than thirty original essays, written by a team of respected scholars and historians of 20th century Russian history. Presenting a wide range of contemporary perspectives, the Companion discusses topics including the dynamics of violence in war and revolution, Russian political parties, the transformation of the Orthodox church, Bolshevism, Liberalism, and more. Although primarily focused on 1917 itself, and the singular Revolutionary experience in that year, this book also explores time-periods such as the First Russian Revolution, early Soviet government, the Civil War period, and even into the 1920’s. Presents a wide range of original essays that discuss Brings together in-depth coverage of political history, party history, cultural history, and new social approaches Explores the long-range causes, influence on early Soviet culture, and global after-life of the Russian Revolution Offers broadly-conceived, contemporary views of the revolution largely based on the author’s original research Links Russian revolutions to Russian Civil Wars as concepts A Companion to the Russian Revolution is an important addition to modern scholarship on the subject, and a valuable resource for those interested in Russian, Late Imperial, or Soviet history as well as anyone interested in Revolution as a global phenomenon.
Author: Richard F. Hamilton
Publisher: Cambridge University Press
ISBN: 9780521545303
Category : History
Languages : en
Pages : 292
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Book Description
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Author: Nick Lloyd
Publisher: W. W. Norton & Company
ISBN: 1324092726
Category : History
Languages : en
Pages : 641
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Book Description
"[A] superb history…so much has been forgotten, including the course of the war in the east across multiple theaters of operation and the strategies pursued by both sides. It is all this and more that Mr. Lloyd has resurrected in compelling detail." —Economist "[H]arrowing…excellent…[a] masterly study." —William Anthony Hay, Wall Street Journal The first major history in fifty years of the often overlooked Eastern Front of the First World War, where a more fluid conflict resulted in the destruction of great empires and the rise of the Soviet Union. Writing in the 1920s, Winston Churchill argued that the First World War on the Eastern Front was “incomparably the greatest war in history. In its scale, in its slaughter, in the exertions of the combatants, in its military kaleidoscope, it far surpasses by magnitude and intensity all similar human episodes.” It was, he concluded, “the most frightful misfortune” to fall upon mankind “since the collapse of the Roman Empire before the Barbarians.” Yet Churchill was an exception, and the war in the east has long been seen as a sideshow to the brutal combat on the Western Front. Finally, with The Eastern Front—the first major history of that arena in fifty years—the acclaimed historian Nick Lloyd corrects the record. Drawing on the latest scholarship as well as eyewitness reports, diary entries, and memoirs, Lloyd moves from the great battles of 1914 to the final collapse of the Central Powers in 1918, showing how a local struggle between Austria-Hungary and Serbia spiraled into a massive conflagration that pulled in Germany, Russia, Italy, Romania, and Bulgaria. The Eastern Front was a vast theater of war that brought about the collapse of three empires and produced almost endless suffering. As many as sixteen million soldiers and two million civilians were killed or wounded in enormous battles that took place across as much as one hundred kilometers. Unlike in the west, where stalemate ruled the day, the war in the east was fluid, with armies embarking on penetrating advances. Lloyd narrates the repeated invasions of Serbia as well as the great battles between Russian, German, and Austrian forces at Tannenberg, Komarów, Gorlice–Tarnów, and the Masurian Lakes. All along, he takes us into the strategy of the generals who decided the war’s course, from the Germans Ludendorff and Hindenburg to the Austro-Hungarian chief, Conrad von Hötzendorf, to the brilliant Russian Brusilov. Perhaps the most radical aspect of the struggle in the east was that the violence was not confined to combatants. The Eastern Front witnessed calculated attacks against civilians that ripped the ethnic and religious fabric of numerous societies, paving the way for the horrors of the Holocaust. Lloyd’s magisterial, definitive account of the war in the east will fundamentally alter our understanding of the cataclysmic events that reshaped Europe and the world.
