Daily Life in Ancient Rome - The People and the City at the Height of the Empire

Front Cover
Read Books, 2008 - History - 380 pages
13 Reviews
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...

What people are saying - Write a review

User ratings

5 stars
4 stars
3 stars
2 stars
1 star

Review: Daily Life in Ancient Rome: The People and the City at the Height of the Empire

User Review  - Jordan - Goodreads

A vivid, enthusiastic presentation of the subject matter with a tone of intimacy and familiarity - a refreshing change from the sometimes alienating, overly "objective" approach of much contemporary ... Read full review

Review: Daily Life in Ancient Rome: The People and the City at the Height of the Empire

User Review  - Abby - Goodreads

It's a fairly entertaining book, though for all the wrong reasons. Carcopino makes sweeping declarations about things that don't seem to be supported, and has fairly quaint ideas - that Roman women ... Read full review

References to this book

All Book Search results »

About the author (2008)

Jerome Carcopino (1881-1970) was the author of many books on ancient Rome including Cesar and Ovid and the Cult of Isis.

Bibliographic information