Judith, a Play in Three Acts: Founded on the Apocryphal Book of Judith

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Read Books, 2007 - Drama - 164 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 (2007)

Arnold Bennett was born on May 27, 1867 in Hanley, Staffordshire, England. He began his working career as a law clerk and later he left the legal field and became an editor for the magazine Woman. His first novel was "A Man from the North." He wrote several novels set in Hanley, the town where he was born. These are known as the Five Town novels. Other titles include "The Babylon Hotel," "The Truth about an Author," and "How to Live on 24 Hours a Day." Bennett won the 1923 James Tait Black Memorial Prize for his novel "Riceyman Steps." "The Journal of Arnold Bennett" was published posthumously in three volumes. Bennett was also the author of "Hugo" which was made into a major motion picture in 2011 starring Jude law and Ben Kingsley, directed by Martin Scorsese. During WWI, Bennett was Director of Propaganda for France at the Ministry of Information. (At that time "propaganda" did not have the negative connotations it would have later in the twentieth century.) This appointment was based on the recommendation of Lord Beaverbrook, who also recommended him as Deputy Minister of that department at the end of the war. Bennett refused a knighthood in 1918. He died in London of typhoid fever on March 27, 1931.

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