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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
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: Washington Irving
Publisher:
ISBN:
Category : America
Languages : en
Pages : 450
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Book Description
Author: Washington Irving
Publisher: New York : G. & C. Carvill
ISBN:
Category : America
Languages : en
Pages : 612
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Book Description
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: Christopher Columbus
Publisher:
ISBN:
Category : America
Languages : en
Pages : 488
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Book Description
Author: William D. Phillips
Publisher: Cambridge University Press
ISBN: 9780521446525
Category : Biography & Autobiography
Languages : en
Pages : 342
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Book Description
When Columbus was born in the mid-fifteenth century, Europe was largely isolated from the rest of the Old World - Africa and Asia - and ignorant of the existence of the world of the Western Hemisphere. The voyages of Christopher Columbus opened a period of European exploration and empire building that breached the boundaries of those isolated worlds and changed the course of human history. This book describes the life and times of Christopher Columbus on the 500th aniversary of his first voyage across the Atlantic Ocean in 1492. Since ancient times, Europeans had dreamed of discovering new routes to the untold riches of Asia and the Far East, what set Columbus apart from these explorers was his single-minded dedication to finding official support to make that dream a reality. More than a simple description of the man, this new book places Columbus in a very broad context of European and world history. Columbus's story is not just the story of one man's rise and fall. Seen in its broader context, his life becomes a prism reflecting the broad range of human experience for the past five hundred years. Respected historians of medieval Spain and early America, the authors examine Columbus's quest for funds, first in Portugal and then in Spain, where he finally won royal backing for his scheme. Through his successful voyage in 1492 and three subsequent journeys to the new world Columbus reached the pinnacle of fame and wealth, and yet he eventually lost royal support through his own failings. William and Carla Rahn Phillips discuss the reasons for this fall and describe the empire created by the Spaniards in the lands across the ocean, even though neither they, nor anyone else in Europe, know precisely where or what those lands were. In examining the birth of a new world, this book reveals much about the times that produced these intrepid explorers.
Author: Christopher Columbus
Publisher: Penguin UK
ISBN: 0141920424
Category : Biography & Autobiography
Languages : en
Pages : 458
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Book Description
No gamble in history has been more momentous than the landfall of Columbus's ship the Santa Maria in the Americas in 1492 - an event that paved the way for the conquest of a 'New World'. The accounts collected here provide a vivid narrative of his voyages throughout the Caribbean and finally to the mainland of Central America, although he still believed he had reached Asia. Columbus himself is revealed as a fascinating and contradictory figure, fluctuating from awed enthusiasm to paranoia and eccentric geographical speculation. Prey to petty quarrels with his officers, his pious desire to bring Christian civilization to 'savages' matched by his rapacity for gold, Columbus was nonetheless an explorer and seaman of staggering vision and achievement.
Author: Al Sundel
Publisher: Enslow Publishing
ISBN: 9780766018204
Category : Juvenile Nonfiction
Languages : en
Pages : 134
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Book Description
Examines the voyages of Christopher Columbus and their impact on world history.
Author: Washington Irving
Publisher: Forgotten Books
ISBN: 9780332277936
Category : History
Languages : en
Pages : 476
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Book Description
Excerpt from Life and Voyages of Christopher Columbus, Vol. 4: And the Voyages and Discoveries of the Companions of Columbus II. - Illness of Columbus at Seville - Applica tion to the Crown for a Restitution of his Honors - Death of Isabella. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Christopher Columbus
Publisher: Martino Fine Books
ISBN: 9781891396915
Category : Juvenile Nonfiction
Languages : en
Pages : 94
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Book Description
2011 Reprint of the 1920 Edition. Illustrated by Cosgrove. Full facsimile of the original edition, not reproduced with Optical Recognition Software. This is the actual log of Christopher Columbus as copied out by his companion, Bartholomew Las Casas. Besides being authentic source material about the voyage and the core of the Columbus legend, this journal has all the day-by-day enchantment of a long sea voyage with all the drama of a small ship steering into the unknown-the first pelican, a crab in the seaweed, a branch of roseberries and a carved log found floating in the water, mutterings of mutiny and the constant watch for signs of land. John Cosgrove, the illustrator, adds to the book on every page with pictures of whales and riggings, compasses and charts, which are both decorative and accurate pictorial footnotes to the log.
