O Pioneers!

Front Cover
Read Books, 2008 - Fiction - 320 pages
53 Reviews
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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User Review  - richardderus - LibraryThing

Rating: 3.75* of five The Publisher Says: Set on the Nebraska prairie where Willa Cather (1873–1947) grew up, this powerful early novel tells the story of the young Alexandra Bergson, whose dying ... Read full review

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User Review  - Pferdina - LibraryThing

Alexandra Bergson tames the prairie and gets no respect. Her oldest brothers are idiots. She sends the youngest to college and he turns out well, but then he falls in love with their neighbor Marie ... Read full review

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About the author (2008)

Willa Siebert Cather was born in 1873 in the home of her maternal grandmother in western Virginia. Although she had been named Willela, her family always called her "Willa." Upon graduating from the University of Nebraska in 1895, Cather moved to Pittsburgh where she worked as a journalist and teacher while beginning her writing career. In 1906, Cather moved to New York to become a leading magazine editor at McClure's Magazine before turning to writing full-time. She continued her education, receiving her doctorate of letters from the University of Nebraska in 1917, and honorary degrees from the University of Michigan, the University of California, Columbia, Yale, and Princeton. Cather wrote poetry, short stories, essays, and novels, winning awards including the Pulitzer Prize for her novel, One of Ours, about a Nebraska farm boy during World War I. She also wrote The Professor's House, My Antonia, Death Comes for the Archbishop, and Lucy Gayheart. Some of Cather's novels were made into movies, the most well-known being A Lost Lady, starring Barbara Stanwyck. In 1961, Willa Cather was the first woman ever voted into the Nebraska Hall of Fame. She was also inducted into the Hall of Great Westerners in Oklahoma in 1974, and the National Women's Hall of Fame in Seneca, New York in 1988. Cather died on April 24, 1947, of a cerebral hemorrhage, in her Madison Avenue, New York home, where she had lived for many years.

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