Heraldry, Ancient and Modern: Including Boutell's Heraldry

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F. Warne, 1890 - History - 428 pages
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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Page 337 - England, the Master of the Rolls, the Lord Chief Justice of the Common Pleas, the Lord Chief Baron...
Page 23 - Endorse is generally borne in pairs, and often accompanies the Pale, one being placed on either side of it. The Pale is then said to be endorsed. It is necessary to divide the field very accurately, or the Pallet may be mistaken for the Endorse. The same care will be necessary in the diminutives of the other Ordinaries. 3. The BEND (No. 51) is formed by two diagonal lines, drawn from the dexter chief to the sinister base. When charges are borne upon the Bend, it contains one-third of the field ;...
Page 25 - Upon his breast a bloodie Cross he bore, The deare remembrance of His dying Lord, For whose sweete sake that glorious badge he wore And dead, as living, ever Him ador'd ; Upon his shield the like was also scor'd...
Page 153 - Smith (?'), they be made good cheap in this kingdom ; for whosoever studieth the laws of the realm, who studieth in the universities, who professeth the liberal sciences, and, (to be short,) who can live idly, and without manual labour, and will bear the port, charge, and countenance of a gentleman, he shall be called master, and shall be taken for a gentleman.
Page 338 - Barons, and the eldest Sons of all the younger Sons of Peers, and their eldest Sons in perpetual succession...
Page 68 - The beautiful belt which encircles the jupon is ornamented with lions' heads, and on the buckle a lion of England. Another example is upon the effigy of SIR GUY BRIAN in the Abbey Church of Tewkesbury. This jupon bears the arms " or, three piles meeting near in the base of the coat, az.
Page 382 - Sovereign of the Most Honourable Military Order of the Bath, is desirous of commemorating the auspicious termination of the long and arduous contests in which this empire has been engaged, and of marking in an especial manner his gracious sense of the valour, perseverance, and devotion, manifested by the officers of his Majesty's forces by sea and land...
Page 321 - The Motto of the Order of the Garter, " Honi soit qui mal y pense" with the romantic story of its origin, is as familiar as household words.
Page 8 - ... which is opposite to the left hand of the person looking at it, is the dexter side (A, No.
Page 3 - And sigh'd my English breath in foreign clouds, Eating the bitter bread of banishment, Whilst you have fed upon my signories, Dispark'd my parks, and fell'd my forest woods, From mine own windows torn my household coat, Raz'd out my impress, leaving me no sign, Save men's opinions, and my living blood, To shew the world I am a gentleman.

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