If; A Play in Four Acts

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Read Books, 2008 - Drama - 196 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)

Lord Dunsany was Edward John Moreton Drax Plunkett, the eighteenth baron of an ancient line. He hunted lions in Africa, taught English in Athens, fought in the Boer and Kaiserian wars, and was wounded in the service of his country. As senior peer of Ireland, he saw three sovereigns crowned at Westminster; part of the renaissance of Irish drama, he hobnobbed with Yeats and Synge and Lady Gregory during the great days of Dublin's Abbey Theatre. He was peer, sportsman, soldier, playwright, globe-trotter, and once chess champion of Ireland, Scotland, and Wales. He wrote more than sixty books before his death in 1957 and influenced some of the greatest writers of our time including H. P. Lovecraft, Clark Ashton Smith, and Fritz Leiber.

Though during his lifetime the Irish nobleman Lord Edward John Moreton Drax Plunkett, the 18th Baron Dunsany, was perhaps regarded as a minor talent, his somber short fantasies and novels had a significant impact on the development of fantasy and horror fiction. In real life, Dunsany was as interesting and versatile as anyone about whom he wrote. He was an African big-game hunter, a soldier in both the Boer War and World War I, and was wounded in the 1916 Irish Easter Rebellion. He was also the national chess champion of Ireland. Dunsany's first short story collection, The Gods of Pegana, was published in 1905 and was soon followed by other fantasy anthologies, including Time and the Gods (1906) and The Sword of Welleran and Other Stories (1908), among others. These stories are distinguished by their elegant, fairy tale settings and Dunsany's unique, macabre sense of humor. Dunsany's novels, such as The King of Elfland's Daughter (1924) and The Charwoman's Shadow (1926), are considered fantasy classics. Although Dunsany wrote prodigiously and with great versatility throughout his life, many regard his early, highly stylized short fiction to be his best work, and his most important.

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