Memories and Portraits

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Read Books, 2008 - Biography & Autobiography - 308 pages
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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...

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About the author (2008)

Novelist, poet, and essayist Robert Louis Stevenson was born in Edinburgh, Scotland. A sickly child, Stevenson was an invalid for part of his childhood and remained in ill health throughout his life. He began studying engineering at Edinburgh University but soon switched to law. His true inclination, however, was for writing. For several years after completing his studies, Stevenson traveled on the Continent, gathering ideas for his writing. His Inland Voyage (1878) and Travels with a Donkey (1878) describe some of his experiences there. A variety of essays and short stories followed, most of which were published in magazines. It was with the publication of Treasure Island in 1883, however, that Stevenson achieved wide recognition and fame. This was followed by his most successful adventure story, Kidnapped, which appeared in 1886. With stories such as Treasure Island and Kidnapped, Stevenson revived Daniel Defoe's novel of romantic adventure, adding to it psychological analysis. While these stories and others, such as David Balfour and The Master of Ballantrae (1889), are stories of adventure, they are at the same time fine studies of character. The Master of Ballantrae, in particular, is a study of evil character, and this study is taken even further in The Strange Case of Dr. Jekyll and Mr. Hyde (1886). In 1887 Stevenson and his wife, Fanny, went to the United States, first to the health spas of Saranac Lake, New York, and then on to the West Coast. From there they set out for the South Seas in 1889. Except for one trip to Sidney, Australia, Stevenson spent the remainder of his life on the island of Samoa with his devoted wife and stepson. While there he wrote The Wrecker (1892), Island Nights Entertainments (1893), and Catriona (1893), a sequel to Kidnapped. He also worked on St. Ives and The Weir of Hermiston, which many consider to be his masterpiece. He died suddenly of apoplexy, leaving both of these works unfinished. Both were published posthumously; St. Ives was completed by Sir Arthur Quiller-Couch, and The Weir of Hermiston was published unfinished. Stevenson was buried on Samoa, an island he had come to love very much. Although Stevenson's novels are perhaps more accomplished, his short stories are also vivid and memorable. All show his power of invention, his command of the macabre and the eerie, and the psychological depth of his characterization.

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