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...

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.

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.

Letter Of Christopher Columbus To Rafael Sanchez, Written On Board The Caravel While Returning From His First Voyage has been considered by academicians and scholars of great significance and value to literature. This forms a part of the knowledge base for future generations. So that the book is never forgotten we have represented this book in a print format as the same form as it was originally first published. Hence any marks or annotations seen are left intentionally to preserve its true nature.