Fanny Burney and Her Friends: Select Passages from Her Diary and Other Writings

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Read Books, 2008 - Fiction - 356 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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About the author (2008)

Frances ("Fanny") Burney 1752 - 1840 Frances Burney also known as Fanny Burney and, after her marriage, as Madame d'Arblay, was an English novelist, diarist and playwright. She was born on June 13, 1752 and wrote four novels (Evelina, Cecilia, Camilla and The Wanderer). Her first novel was written anonymously in 1778, without her father┐s knowledge or permission. After it became a literary success, she admitted to her father that she was the author. Her novels were read by many, including Jane Austen whose title Pride and Prejudice was formed from reading the last pages of Burney's novel, Cecilia. Burney is more well known for her journals. She kept a diary for 72 years. In these diaries she recounts a first-hand look at English society in the 18th Century. In 1810 when she suffered from breast pain, it was believed that she had breast cancer; she elected to have a mastectomy performed. This procedure is retold in her journals, and as there was no anesthesia at the time and she was conscious throughout, the entries for this mastectomy are very compelling. In 1793 Burney married General Alexandre d'Arblay, a French general to Lafayette. They had one child, Alexander. In her later years, Burney lived in Bath, England. She is buried there in Walcot Cemetery with her husband and son. Burney died on January 6, 1840 at 87 years of age.

Frances Burney (Fanny Burney) was a British novelist who wrote four novels, eight plays, and one biography in her lifetime, and left behind 20 volumes of journals and letters after her death. Self-educated, Burney began writing at the age of 10, and published her first novel, Evelina, anonymously in 1778. Burney followed Evelina's success with Cecilia, Camilla, and The Wanderer, all of which explored the lives of English aristocrats and the role of women in society. Burney's novels were enormously popular during her lifetime, inspiring both Jane Austen and William Makepeace Thackeray, and her journals are recognized for their uncommonly accurate and candid portrayal of 18th-century England. Burney died in Bath, England, in 1840.

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