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Author: Samuel Eliot Morison
Publisher: Morison Press
ISBN: 1443727350
Category : Biography & Autobiography
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: Samuel Eliot Morison
Publisher: Morison Press
ISBN: 1443727350
Category : Biography & Autobiography
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: Fernando Colón
Publisher:
ISBN:
Category : America
Languages : en
Pages : 0
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Book Description
Author: Christopher Columbus
Publisher:
ISBN:
Category : America
Languages : en
Pages : 488
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Book Description
Author: Christopher Columbus
Publisher: Wipf and Stock Publishers
ISBN: 1592446485
Category : Religion
Languages : en
Pages : 435
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Book Description
Christopher Columbus returned to Europe in the final days of 1500, ending his third voyage to the Indies not in triumph but in chains. Seeking to justify his actions and protect his rights, he began to compile biblical texts and excerpts from patristic writings and medieval theology in a manuscript known as the Book of Prophecies. This unprecedented collection was designed to support his vision of the discovery of the Indies as an important event in the process of human salvation - a first step toward the liberation of Jerusalem and the Holy Land from Muslim domination. This work is part of a twelve-volume series produced by U.C.L.A.'s Center for Medieval and Renaissance Studies which involved the collaboration of some forty scholars over the course of fourteen years. In this volume of the series, Roberto Rusconi has written a complete historical introduction to the Book of Prophecies, describing the manuscript's history and analyzing its principal themes. His edition of the documents, the only modern one, includes a complete critical apparatus and detailed commentary, while the facing-page English translations allow Columbus's work to be appreciated by the general public and scholars alike.
Author: Ronald A. Reis
Publisher: Chicago Review Press
ISBN: 1613746776
Category : Juvenile Nonfiction
Languages : en
Pages : 162
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Book Description
An NCSS Notable Social Studies Trade Book for Young People Christopher Columbus is one of the most famous people in world history, yet few know the full story of the amazing, resourceful, and tragic Italian explorer. Christopher Columbus and the Age of Exploration for Kids portrays the "Admiral of the Ocean Seas" neither as hero nor heel but as a flawed and complex man whose significance is undeniably monumental. Kids will gain a fuller picture of the seafarer's life, his impact, and the dangers and thrills of exploration as they learn about all four of Columbus's voyages to the New World, not just his first, as well as the year that Columbus spent stranded on the island of Jamaica without hope of rescue. Students, parents, and teachers will appreciate the in-depth discussions of the indigenous peoples of the New World and of the consequences of Columbus's voyages—the exchange of diseases, ideas, crops, and populations between the New World and the Old. Fun hands-on activities illuminate both the nautical concepts introduced and the times in which Columbus lived. Kids can: Tie nautical knots Conduct a blanket (silent) trade Make a compass Simulate a hurricane Take nautical measurements And much more
Author: Bartolomé de las Casas
Publisher: HarperCollins Publishers
ISBN:
Category : Biography & Autobiography
Languages : en
Pages : 340
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Book Description
Author: Carol Delaney
Publisher: Simon and Schuster
ISBN: 1439102325
Category : Biography & Autobiography
Languages : en
Pages : 338
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Book Description
FIVE HUNDRED YEARS AFTER HE SET SAIL, the dominant understanding of Christopher Columbus holds him responsible for almost everything that went wrong in the New World. Here, finally, is a book that will radically change our interpretation of the man and his mission. Scholar Carol Delaney claims that the true motivation for Columbus’s voyages is very different from what is commonly accepted. She argues that he was inspired to find a western route to the Orient not only to obtain vast sums of gold for the Spanish Crown but primarily to help fund a new crusade to take Jerusalem from the Muslims—a goal that sustained him until the day he died. Rather than an avaricious glory hunter, Delaney reveals Columbus as a man of deep passion, patience, and religious conviction. Delaney sets the stage by describing the tumultuous events that had beset Europe in the years leading up to Columbus’s birth—the failure of multiple crusades to keep Jerusalem in Christian hands; the devastation of the Black Plague; and the schisms in the Church. Then, just two years after his birth, the sacking of Constantinople by the Ottomans barred Christians from the trade route to the East and the pilgrimage route to Jerusalem. Columbus’s belief that he was destined to play a decisive role in the retaking of Jerusalem was the force that drove him to petition the Spanish monarchy to fund his journey, even in the face of ridicule about his idea of sailing west to reach the East. Columbus and the Quest for Jerusalem is based on extensive archival research, trips to Spain and Italy to visit important sites in Columbus’s life story, and a close reading of writings from his day. It recounts the drama of the four voyages, bringing the trials of ocean navigation vividly to life and showing Columbus for the master navigator that he was. Delaney offers not an apologist’s take, but a clear-eyed, thought-provoking, and timely reappraisal of the man and his legacy. She depicts him as a thoughtful interpreter of the native cultures that he and his men encountered, and unfolds the tragic story of how his initial attempts to establish good relations with the natives turned badly sour, culminating in his being brought back to Spain as a prisoner in chains. Putting Columbus back into the context of his times, rather than viewing him through the prism of present-day perspectives on colonial conquests, Delaney shows him to have been neither a greedy imperialist nor a quixotic adventurer, as he has lately been depicted, but a man driven by an abiding religious passion.
Author: Elbridge S. Brooks
Publisher: DigiCat
ISBN:
Category : Fiction
Languages : en
Pages : 82
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Book Description
DigiCat Publishing presents to you this special edition of "The True Story of Christopher Columbus, Called the Great Admiral" by Elbridge S. Brooks. DigiCat Publishing considers every written word to be a legacy of humankind. Every DigiCat book has been carefully reproduced for republishing in a new modern format. The books are available in print, as well as ebooks. DigiCat hopes you will treat this work with the acknowledgment and passion it deserves as a classic of world literature.
Author:
Publisher: University of Oklahoma Press
ISBN: 9780806123844
Category : Biography & Autobiography
Languages : en
Pages : 510
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Book Description
This definitive edition of Columbus's account of the voyage presents the most accurate printed version of his journal available to date. Unfortunately both Columbus's original manuscript, presented to Ferdinand and Isabella along with other evidence of his discoveries, and a single complete copy have been lost for centuries. The primary surviving record of the voyage-part quotation, part summary of the complete copy-is a transcription made by Bartolome de las Casas in the 1530s. This new edition of the Las Casas manuscript presents its entire contents-including notes, insertions, and canceled text-more accurately, completely, and graphically than any other Spanish text published so far. In addition, the new translation, which strives for readability and accuracy, appears on pages facing the Spanish, encouraging on-the- spot comparisons of the translation with the original. Study of the work is further facilitated by extensive notes, documenting differences between the editors' transcription and translation and those of other transcribers and translators and summarizing current research and debates on unanswered current research and debates on unanswered questions concerning the voyage. In addition to being the only edition in which Spanish and English are presented side by side, this edition includes the only concordance ever prepared for the Diario. Awaited by scholars, this new edition will help reduce the guesswork that has long plagued the study of Columbus's voyage. It may shed light on a number of issues related to Columbus's navigational methods and the identity of his landing places, issues whose resolution depend, at least in part, on an accurate transcription of the Diario. Containing day-by-day accounts of the voyage and the first sighting of land, of the first encounters with the native populations and the first appraisals of his islands explored, and of a suspenseful return voyage to Spain, the Diario provides a fascinating and useful account to historians, geographers, anthropologists, sailors, students, and anyone else interested in the discovery-or in a very good sea story. Oliver Dunn received the PH.D. degree from Cornell University. He is Professor Emeritus in Purdue University and a longtime student of Spanish and early history of Spanish America. James E. Kelley, Jr., received the M.A. degree from American University. A mathematician and computer and management consultant by vocation, for the past twenty years he has studied the history of European cartography and navigation in late-medieval times. Both are members of the Society for the History of Discoveries and have written extensively on the history of navigation and on Columbus's first voyage, Although they remain unconvinced of its conclusions, both were consultants to the National geographic Society's 1986 effort to establish Samana Cay as the site of Columbus's first landing.
Author: Edward Channing
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 580
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Book Description
