Beads and Beadwork of the American Indians

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Read Books, 2008 - Art - 208 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)

A gifted artist, was born in England around 1865, came to the United States, worked for a short period at the American Museum of Natural History, and then entered the private employ of Dr. Heye. Upon the founding of the Museum of the American Indian in 1916, Mr. Orchard became preparator, continuing in this capacity until his retirement in 1935. He died in 1948. His genius in repairing and restoring specimens was remarkable, and he enjoyed a well-earned reputation throughout the museum world for his skill in creating models and dioramas of native scenes. His son, Fred, was also a preparator, serving on the staff of the Peabody Museum, Harvard University, for many years." (From the foreword to the 1975 edition by Frederick J. Dockstader). William C. Orchard also wrote "The Technique of Porcupine Quill Decoration Among The Indians of North America", which was first published in 1916. This in depth study of a craft that is unique to the Indians of North America was reprinted in 1971 by the Museum of the American Indian, Heye Foundation and they cooperated with the publishing of an Eagle's View edition in 1982. That edition has been reprinted five times, a testament to the enduring reference value of Orchard's work.

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