Natural and Artificial Duck Culture

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Read Books, 2008 - Nature - 152 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)

Dr. James Rankin is the Program Director for The University of Toledo's CAAHEP-accredited undergraduate athletic training education program. He has been at UT since 1984 and a Certified Athletic Trainer since 1975. He obtained his Bachelor's degree from The University of Michigan in 1972, his Master's degree from Western Michigan University in 1974 and his Doctorate from Michigan State University in exercise science with a minor in anatomy in 1983. Dr. Rankin is a licensed athletic trainer in Ohio. He is a member of the National Athletic Trainers Association, the Great Lakes Athletic Trainers Association, the Ohio Athletic Trainers Association, the American College of Sports Medicine and the Midwest Chapter of the American College of Sports Medicine. Dr. Rankin is co-author (with Dr. Christopher Ingersoll (Ph.D. from UT, 1989)) of Athletic Training Management, now in second edition by McGraw-Hill.

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