Lady Byron Vindicated: A History of the Byron Controversy, from Its Beginning in 1816 to the Present Time

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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)

Harriet Beecher was born in Litchfield, Connecticut, one of nine children of the distinguished Congregational minister and stern Calvinist, Lyman Beecher. Of her six brothers, five became ministers, one of whom, Henry Ward Beecher, was considered the finest pulpit orator of his day. In 1832 Harriet Beecher went with her family to Cincinnati, Ohio. There she taught in her sister's school and began publishing sketches and stories. In 1836 she married the Reverend Calvin E. Stowe, one of her father's assistants at the Lane Theological Seminary and a strong antislavery advocate. They lived in Cincinnati for 18 years, and six of her children were born there. The Stowes moved to Brunswick, Maine, in 1850, when Calvin Stowe became a professor at Bowdoin College. Long active in abolition causes and knowledgeable about the atrocities of slavery both from her reading and her years in Cincinnati, with its close proximity to the South, Stowe was finally impelled to take action with the passage of the Fugitive Slave Act in 1850. By her own account, the idea of Uncle Tom's Cabin (1852) first came to her in a vision while she was sitting in church. Returning home, she sat down and wrote out the scene describing the death of Uncle Tom and was so inspired that she continued to write on scraps of grocer's brown paper after her own supply of writing paper gave out. She then wrote the book's earlier chapters. Serialized first in the National Era (1851--52), an important abolitionist journal with national circulation, Uncle Tom's Cabin was published in book form in March 1852. It was an immediate international bestseller; 10,000 copies were sold in less than a week, 300,000 within a year, and 3 million before the start of the Civil War. Family legend tells of President Abraham Lincoln (see Vol. 3) saying to Stowe when he met her in 1862: "So this is the little lady who made this big war?" Whether he did say it or not, we will never know, since Stowe left no written record of her interview with the president. But he would have been justified in saying it. Certainly, no other single book, apart from the Bible, has ever had any greater social impact on the United States, and for many years its enormous historical interest prevented many from seeing the book's genuine, if not always consistent, literary merit. The fame of the novel has also unfortunately overshadowed the fiction that Stowe wrote about her native New England: The Minister's Wooing (1859), Oldtown Folks (1869), Poganuc People (1878), and The Pearl of Orr's Island (1862), the novel that, according to Sarah Orne Jewett, began the local-color movement in New England. Here Stowe was writing about the world and its people closest and dearest to her, recording their customs, their legends, and their speech. As she said of one of these novels, "It is more to me than a story. It is my resume of the whole spirit and body of New England.

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