Reproduction of the original: Naturalistic Photography For Students of the Art by P.H Emerson

This Is A New Release Of The Original 1889 Edition.

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...

"The 3rd edition of Naturalistic photography is to all intents and purposes an entirely different work from the 1st edition. Complete sections have been deleted, it has been in part rewritten and enlarged to follow the author's change of thought. No longer is the work a heated proselytization of photography as a fine art, the work is substantially devoted to constructing a system of appreciation and understanding of the two forms of photography, the pictorial and the scientific."--Page 4 de la couverture

Excerpt from Naturalistic Photography for Students of the Art My first and pleasantest duty is to offer my heartiest thanks to the numerous correspondents who have honoured me with sympathetic letters of approval and with valuable criticisms. Judging from these kind letters, which have poured upon me in grateful showers, my book has filled a want in art literature. These letters, coming as they do from artists of all kinds, art-masters and photographers, many of whom are perfect strangers to me, have supplied me with suggestions and criticisms which I shall make use of in a later edition, if the public so will that there be one, and some of my correspondents I shall take the liberty of publicly thanking. 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.