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...

With over seventy photographs and maps, an extensive glossary of fishing terms, and a detailed chronology of the Gloucester fleet, including all the fishermen and vessels lost at sea since 1693, 'Alone at Sea' is a comprehensive record of life in the area.

For fans of The Perfect Storm, the heroic story of the 28 hours the author spent alone and helpless in the Indian Ocean, enduring the elements, creatures of the deep, and his own inner demons.

Discover the beautiful stories of Michael Morpurgo, author of Warhorse and the nation’s favourite storyteller. How far would you go to find yourself? The lyrical, life-affirming new novel from the bestselling author of Private Peaceful

The true story of Canada's greatest sailor, the first to sail around the world single-handedly. When Joshua Slocum sailed into port in Massachusetts on June 27, 1898, he was the first man ever to have completed a voyage around the world without technology, money or companion. It took him three years to cover the 46,000 miles, and along the way he was chased by pirates, buffeted by storms, and narrowly escaped death by sharks. When a goat ate his charts, he managed to navigate through the Caribbean by memory and intuition. This is the true-life adventure story of an extraordinary man, who ran away to sea at sixteen and never looked back. Born on a farm in Nova Scotia, he apprenticed on voyages to China, Hong Kong and Indonesia; met and married his wife in Sydney, Australia, and raised his family aboard sailing vessels in ports around the world. He survived mutinies, lost cargoes, terrible storms, and treacheries at sea before resolving on his voyage around the world in a dilapidated oyster sloop he named The Spray. After settling down and writing his memoirs, he set sail on November 14, 1909, and was never seen again.

In 1895, Nova Scotia-born Joshua Slocum embarked on a three-year 46,000-mile solo circumnavigation of the globe, aboard a refitted oyster sloop. Sailing through pirate-infested waters, confronting the sea at its most cruel, surviving beachings and wrestling with the demons of solitude, Joshua Slocum achieved a voyage that will forever rank among the epic feats of seamanship.

Alone is the extraordinary account of Terry Jo Duperrault, who, at age eleven, survived four days on a raft in the middle of the ocean after her family was brutally murdered aboard a chartered sailboat.